SMT.NANDINI SRINIVASAN SHRIDHAR, MUMBAI V. ACIT CIRCLE-3, Thane

ITA 6626/MUM/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6791 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 16-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARJU GARODIA
• Assessee Lawyers: PRAVIN N SHAH
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.6626/M/2017 ASSESSMENT YEAR: 2012-13 SMT. NANDINI SRINIVASAN SHRIDHAR, B-2, 603, 6 TH FLOOR, VALLEY TOWERS, AGARWAL ESTATE, CHITALSAR, MANPADA, THANE (W)- 400 610 PAN: AGPPS7441C VS. ACIT CIRCLE 3, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI PRAVIN N. SHAH, A.R. REVENUE BY : MS. ARJU GARODIA, D.R. DATE OF HEARING : 16.04.2019 DATE OF PRONOUNCEMENT : 24.04.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 28.08.2017 OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS TH E CIT(A)] RELEVANT TO ASSESSMENT YEAR 2012-13. 2. THE ASSESSEE HAS CHALLENGED THE NON ADMISSION OF ADDITIONAL EVIDENCES BY LD. CIT(A) IN GROUND NO.1 T O 3 WHEREAS IN GROUND NO.4 THE ASSESSEE HAS CHALLENGED THE CONF IRMATION OF DISALLOWANCE TO THE TUNE OF RS.23,01,111/- BY LD. C IT(A). THE ISSUE RAISED IN GROUND NO.5 & 6 ARE CONNECTED TO GR OUND NO.4. ITA NO.6626/M/2017 SMT. NANDINI SRINIVASAN SHRIDHAR 2 AND ISSUE IN NO.7 IS AGAINST THE NON ADJUDICATION OF INTEREST LEVIED UNDER SECTION 234A, B AND C OF THE ACT. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE OBSERVE THAT IN THIS CASE THE LD. CIT(A) HAS REJECTED THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE DURI NG THE COURSE OF APPELLATE PROCEEDINGS WHICH HAVE A STRONG BEARIN G ON THE AMOUNT OF COMMISSION DISALLOWED OF RS.23,01,111/-. IN OUR OPINION, THE ASSESSEE IS WELL WITHIN HER RIGHTS TO FILE ADDITIONAL EVIDENCES IN THE APPELLATE STAGE EVEN WHICH COULD N OT BE FILED DURING THE COURSE OF ASSESSMENT PROCEEDINGS WHICH M AY IMPACT THE ADJUDICATION OF THE ISSUE ON MERIT. UNDER THES E CIRCUMSTANCES, WE ARE INCLINED TO GIVE ASSESSEE ONE MORE OPPORTUNITY TO PRESENT HER CASE BEFORE THE AO. ACC ORDINGLY, WE RESTORE THE ISSUE BACK TO THE FILE OF THE AO WITH T HE DIRECTION TO DECIDE THE SAME AS PER FACTS AND LAW AFTER CONSIDER ING ADDITIONAL EVIDENCES WHICH THE ASSESSEE MAY FILE BEFORE THE AO . THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE PROCE EDINGS BEFORE THE AO SO THAT THE CASE OF THE ASSESSEE COULD BE DE CIDED EXPEDITIOUSLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24.04.2019. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 24.04.2019. * KISHORE, SR. P.S. ITA NO.6626/M/2017 SMT. NANDINI SRINIVASAN SHRIDHAR 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.