SAGA CHEMICALS PRIVATE LIMITED (NOW SAGA CHEMICALS LLP), MUMBAI V. ACIT-8(1)(2), MUMBAI

ITA 6543/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4830 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 16-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARUN KUMAR SINGH
• Keywords: Condonation of delay
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BEFORE HONBLE HONBLE SHRIMANOJ KUMAR AGGARWAL, A ( M/S. S AGA CHEMICALS LLP [EARLIER KNOWN AS SAGA CHEM PVT. LTD.] 107/108, ANAND ESTATE N.M.JOSHI MARG CHINCHPOKLI (W), MUMBAI ( APPELLANT ASSESSEE BY REVENUE BY DATE OF HEARING DATE OF PRONOUNCEMENT PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE GRIEVANCE OF THE ASSESSEE IN FACT THAT LD. FIRST APPELLATE AUTHORITY HAS APPEAL ON TECHNICAL GROUND SINCE THE APPEAL WAS FIL ED MANUALLY, WHICH AS PER THE EXTANT ITA ASSESSMENT YEAR IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI , HONBLE SHRI PAWAN SINGH, JM SHRIMANOJ KUMAR AGGARWAL, A I.T.A. NO.6543/MUM/2018 ASSESSMENT YEAR: 2011-12) AGA CHEMICALS LLP [EARLIER KNOWN AS SAGA CHEM ICALS 107/108, ANAND ESTATE CHINCHPOKLI (W), MUMBAI 11 ! ' ! ' ! ' ! ' VS. ASSISTANT COMMISSIONER OF INCOME TAX-8( 1 R. NO. 651, AAYKAR BHAWAN M.K.ROAD MUMBAI 400 020 PAN/GIR NO. AAACS-6839-C APPELLANT ) : ( #$ RESPONDENT ASSESSEE BY : DHAVAL SHAH, LD. AR REVENUE BY : CH. ARUN KUMAR SINGH DATE OF HEARING : 05/02/2019 / DATE OF PRONOUNCEMENT : 14/02/2019 O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL STEM FROM THE LD. FIRST APPELLATE AUTHORITY HAS DISMISSED THE ASSESSEES APPEAL ON TECHNICAL GROUND SINCE THE APPEAL WAS FIL ED MANUALLY, WHICH AS PER THE EXTANT RULES 45 & 46 OF INCOME TAX RULES ITA NO.6543/MUM/2018 SAGA CHEMICALS LLP ASSESSMENT YEAR S- 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL JM AND SHRIMANOJ KUMAR AGGARWAL, A M ASSISTANT COMMISSIONER OF 1 )(2) AAYKAR BHAWAN 400 020 RESPONDENT ) KUMAR SINGH - LD.DR STEM FROM THE THE ASSESSEES APPEAL ON TECHNICAL GROUND SINCE THE APPEAL WAS FIL ED MANUALLY, INCOME TAX RULES , WAS REQUIRED TO BE E- FILED IMPUGNED ORDER IS 19/07/2018. 2. THE CONSTITUTION OF THE ERSTWHILE ASSESSEE NAMELY CHEMICALS PVT. LTD. HAS UNDERGONE CHANGE AND NOW THE ASSESSEE IS CONVERTED INTO SAGA CHEMICALS LLP. HAS REVISED FORM- 36 ORDER. 3. FACTS ON RECORD REVEAL THAT THE ASSESSEE HAS BEEN S ADDLED WITH PENALTY U/S 271(1)(C) FOR RS.11.75 LACS VIDE P ENALTY ORDER DATED 31/03/2016. THE ASSESSEE PREFERRED APPEAL AGA INST THE SAME BEFORE FIRST APPELLATE AUTHORITY ON APPEAL WAS FILED IN PAPER FORM, WHICH UNDER THE RUL ES WAS TO BE FILED ELECTRONICALLY SAME AS NON-EST WITH AN OBSERVATION THAT THE ASSESSEE WAS FREE TO E-FILE THE APPEAL AGAIN WITH A REQUEST FOR CONDONATION OF DELAY. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 4. THE LD. AUTHORIZED REPRESENTATIVE FOR ASSESSEE [AR] SUBMITTED THAT THE APPEAL HAS SUBSEQUENTLY BEEN E 27/10/2018 WITH A DELAY OF SEEKS CONDONATION OF THE SAME BEFORE THE TRIBUNAL I N TERMS OF JUDGMENT OF THIS TRIBUNAL RENDERED IN PETITIONERS VS. ITO [ITA NO. 7134/MUM/2017 DATED 04 /05/2018] & BLOSSOM DEVELOPERS VS ACIT [I 10/09/2018] . 5. UPON CAREFUL CONSIDERATION OF THE SAME, WE FIND THA T THE APPEAL HAS ALREADY BEEN ITA ASSESSMENT YEAR FILED IN THE PRESCRIBED MANNER. THE DATE OF THE IMPUGNED ORDER IS 19/07/2018. THE CONSTITUTION OF THE ERSTWHILE ASSESSEE NAMELY HAS UNDERGONE CHANGE AND NOW THE ASSESSEE SAGA CHEMICALS LLP. ACCORDINGLY, THE ASSESSEE 36 REFLECTING THE AFORESA ID CHANGE, WHICH IS IN FACTS ON RECORD REVEAL THAT THE ASSESSEE HAS BEEN S ADDLED WITH PENALTY U/S 271(1)(C) FOR RS.11.75 LACS VIDE P ENALTY ORDER DATED 31/03/2016. THE ASSESSEE PREFERRED APPEAL AGA INST THE SAME BEFORE FIRST APPELLATE AUTHORITY ON 18/04/2016. HOWEVER, SINCE THE APPEAL WAS FILED IN PAPER FORM, WHICH UNDER THE RUL ES WAS TO BE FILED ELECTRONICALLY , LD. FIRST APPELLATE AUTHORITY TREATED THE WITH AN OBSERVATION THAT THE ASSESSEE WAS FREE TO THE APPEAL AGAIN WITH A REQUEST FOR CONDONATION OF DELAY. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. THE LD. AUTHORIZED REPRESENTATIVE FOR ASSESSEE [AR] SUBMITTED THAT THE APPEAL HAS SUBSEQUENTLY BEEN E WITH A DELAY OF 907 DAYS AND THEREFORE, THE ASSESSEE SEEKS CONDONATION OF THE SAME BEFORE THE TRIBUNAL I N TERMS OF JUDGMENT OF THIS TRIBUNAL RENDERED IN ALL INDIA FEDERATION OF TAX PETITIONERS VS. ITO [ITA NO. 7134/MUM/2017 DATED 04 /05/2018] BLOSSOM DEVELOPERS VS ACIT [I TA NO. 2998/MUM/2018 DATED UPON CAREFUL CONSIDERATION OF THE SAME, WE FIND THA T THE APPEAL HAS ALREADY BEEN E-FILED BEFORE FIRST APPELLATE AUTHORITY ITA NO.6543/MUM/2018 SAGA CHEMICALS LLP ASSESSMENT YEAR S- 2011-12 THE DATE OF THE THE CONSTITUTION OF THE ERSTWHILE ASSESSEE NAMELY SAGA HAS UNDERGONE CHANGE AND NOW THE ASSESSEE ACCORDINGLY, THE ASSESSEE ID CHANGE, WHICH IS IN FACTS ON RECORD REVEAL THAT THE ASSESSEE HAS BEEN S ADDLED WITH PENALTY U/S 271(1)(C) FOR RS.11.75 LACS VIDE P ENALTY ORDER DATED 31/03/2016. THE ASSESSEE PREFERRED APPEAL AGA INST THE SAME 18/04/2016. HOWEVER, SINCE THE APPEAL WAS FILED IN PAPER FORM, WHICH UNDER THE RUL ES WAS REQUIRED , LD. FIRST APPELLATE AUTHORITY TREATED THE WITH AN OBSERVATION THAT THE ASSESSEE WAS FREE TO THE APPEAL AGAIN WITH A REQUEST FOR CONDONATION OF DELAY. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. THE LD. AUTHORIZED REPRESENTATIVE FOR ASSESSEE [AR] SUBMITTED THAT THE APPEAL HAS SUBSEQUENTLY BEEN E -FILED ON 907 DAYS AND THEREFORE, THE ASSESSEE SEEKS CONDONATION OF THE SAME BEFORE THE TRIBUNAL I N TERMS OF ALL INDIA FEDERATION OF TAX PETITIONERS VS. ITO [ITA NO. 7134/MUM/2017 DATED 04 /05/2018] TA NO. 2998/MUM/2018 DATED UPON CAREFUL CONSIDERATION OF THE SAME, WE FIND THA T THE BEFORE FIRST APPELLATE AUTHORITY WHICH IS PENDING FOR ADJUDICATION AND THE SAME HAS YET NOT BEEN DISMISSED EITHER FOR WANT THEREFORE, THERE COULD BE NO GRIEVANCE AT THIS STAG E AND HENCE, OUR INTERFERENCE, IN THE MATTER, IS NOT REQUIRED. ONLY DIRECT THE LD. FIRST APPELLATE AUTHORITY TO AD JUDICATE THE MATTER OF CONDONAT ION OF DELAY KEEPING IN VIEW THE RATIO OF AFORESAID DECISIONS OF THE TRIBUNAL. 6. THE APPEAL STANDS DISMISSED IN TERMS OF OUR ABOVE O RDER. ORDER PR ONOUNCED IN THE OPEN COURT ON SD/- ( PAWAN SINGH / JUDICIAL MEMBER MUMBAI; DATED : SR.PS:-THIRUMALESH COPY OF THE ORDER FORWARDED TO 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT 3. $$% / THE CIT(A) 4. $$% / CIT CONCERNED 5. &''() $)* 6. '+,- GUARD FILE ITA ASSESSMENT YEAR WHICH IS PENDING FOR ADJUDICATION AND THE SAME HAS YET NOT BEEN DISMISSED EITHER FOR WANT OF CONDONATION OF DELAY OR ON MERITS. THEREFORE, THERE COULD BE NO GRIEVANCE AT THIS STAG E AND HENCE, OUR INTERFERENCE, IN THE MATTER, IS NOT REQUIRED. AT THIS STAGE, WE CAN ONLY DIRECT THE LD. FIRST APPELLATE AUTHORITY TO AD JUDICATE THE MATTER OF ION OF DELAY KEEPING IN VIEW THE RATIO OF AFORESAID OF THE TRIBUNAL. THE APPEAL STANDS DISMISSED IN TERMS OF OUR ABOVE O RDER. ONOUNCED IN THE OPEN COURT ON 14 TH FEBRUARY, 2019. SD/- PAWAN SINGH ) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER / ACCOUNTANT MEMBER DATED : 14.02.2019 COPY OF THE ORDER FORWARDED TO : / THE APPELLANT / THE RESPONDENT / THE CIT(A) CONCERNED $)* / DR, ITAT, MUMBAI ! ' !#$ (DY./ASSTT.REGISTRAR) ITA NO.6543/MUM/2018 SAGA CHEMICALS LLP ASSESSMENT YEAR S- 2011-12 WHICH IS PENDING FOR ADJUDICATION AND THE SAME HAS YET NOT BEEN OF CONDONATION OF DELAY OR ON MERITS. THEREFORE, THERE COULD BE NO GRIEVANCE AT THIS STAG E AND HENCE, OUR AT THIS STAGE, WE CAN ONLY DIRECT THE LD. FIRST APPELLATE AUTHORITY TO AD JUDICATE THE MATTER OF ION OF DELAY KEEPING IN VIEW THE RATIO OF AFORESAID THE APPEAL STANDS DISMISSED IN TERMS OF OUR ABOVE O RDER. FEBRUARY, 2019. (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER / DR, ITAT, MUMBAI ! / BY ORDER, (DY./ASSTT.REGISTRAR) / ITAT, MUMBAI.