ASHIT B. DOSHI, MUM V. I.T.O. 35(1)(2), Mumbai

ITA 7082/MUM/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4104 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 13-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATISH CHANDRA RAJORE
• Assessee Lawyers: BHAVESH P SHAH
• Keywords: Opportunity of being heard
• Section: 10; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL , HON'BLE ACCOUNTANT MEMBER ITA NO S . 7081 & 7082 /MUM/201 7 (A.Y S : 20 10 - 11 & 2011 - 12 ) ASHIT B. DOSHI FLAT NO. 601, 6 TH FLOOR SHREE SAMAERTH, 607/C, KHAREGHAT, DADAR (E) MUMBAI 400 014 PAN: AACPD 8921 F V. INCOME TAX OFFICER 35(1)(2) C - 12, ROOM NO. 2 GROUND FLOOR, PRATYAKSHKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA(E), MUMBAI 400 051 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI BHAVESH P. SHAH DEPARTMENT BY : SHRI SATISH CHANDRA RAJORE DATE OF HEARING : 01.05.2019 DATE OF PRONOUNCEMENT : 08 .0 5.2019 O R D E R PER C. N. PRASAD (JM) 1. THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 46, MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 22.02.2017 FOR THE A .Y. 2010 - 11 & 2011 - 12 IN DISMISSING THESE TWO APPEALS WITHOUT ADMITTING , ON THE GROUND THAT THE ASSESSEE HAS NOT P AID TAX ON THE RETURNED INCOME. 2 ITA NO S . 7081 & 7082/MUM/2017 ASHIT B. DOSHI 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE PAID TAX ON RETURNED INCOME ON 29.03.2017 SUBSEQUENT TO THE LD. CIT(A) PASSING ORDER ON 22.07.2017 AND SINCE THE ASSESSEE HAS PAID THE ADMITTED TAX THE APPEALS MAY BE RESTORED TO THE FILE OF THE LD. CIT( A) FOR ADJUDICATION ON MERITS. LD. COUNSEL FOR THE ASSESSEE PLAC ING RELIANCE ON THE DECISION OF THE MUMBAI BENCH OF THE TRIBUNAL IN THE CASE OF MS. RADHIKA R. DESAI V. DCIT IN ITSSA.NO.24/AHD/2006 DATED 11.02.2013 AND THE DECISION OF THE AHMADABAD BENCH IN THE CASE OF PRARTHANA CONSTRUCTION PVT. LTD., V. ITO IN ITA.NO. 3126/ AHD / 2011 , SUBMITTED THAT ON IDENTICAL SITUATION THE TRIBUNAL RESTORED THE APPEAL TO THE FILE O F THE LD. CIT(A) FOR DISPOSING OFF THE APPEAL ON MERITS AS THE ASSESSEE PAID TAX ON RETURNED INCOME SUBSEQUENT TO PASS ING ORDER BY THE LD. CI T(A) . 3. LD. DR HAS NO SERIOUS OBJECTION IN RESTORING THE MATTER TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATING THE I SSUES ON MERITS. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE ORDERS OF THE AUTHORITIES BELOW. ON HEARING BOTH THE SIDES AND PERUSING THE ORDERS OF THE LD. CIT(A), WE FIND THAT THESE TWO APPEALS WERE DISMISSED BY THE LD. CIT(A) INVOKING THE PROVISIONS OF SECTION 249( 4) OF THE ACT AS THE ASSESSEE HAS NOT PAID THE TAX DUE ON THE RETURNED INCOME. ON A PERUSAL OF THE COPIES OF CHALLANS FURNISHED BEFORE US, WE NOTICED THAT THE ASSESSEE DEPOSITED TAX OF . 1,98,885/ - ON 29.03.2017 FOR THE A.Y. 2010 - 11 AND 3 ITA NO S . 7081 & 7082/MUM/2017 ASHIT B. DOSHI . 2,14,000/ - ON 29.03.2017 FOR THE A.Y. 2011 - 12 TOWARDS TAX ON THE INCOME RETURNED BY THE ASSESSEE. IN THE CASE OF MS. RADHIKA R. DESAI V. DCIT (SUPRA) THE MUMBAI BENCH OF THE TRIBUNAL REMITTED THE APPEAL TO THE FILE OF THE LD. CIT(A) FOR DISPOSAL ON MERITS AS THE ASSESSEE HAS MADE THE PAYMENT OF TAX ON RETURNED INCOME SUBSEQUENT TO PASSING OF THE ORDER BY THE LD. CIT(A) WHICH HE DISMISSED ON THE GROUND THAT ASSESSEE HAS NOT PAID TAXES ON THE RETURNED INCOME. SIMILAR VIE W HAS BEEN TAKEN BY THE AHMADABAD BENCH IN THE CASE OF PRARTHANA CONSTRUCTION PVT. LTD., V. ITO (SUPRA) . 5. FOLLOWING THE ABOVE SAID DECISIONS, WE RESTORE THESE TWO APPEALS TO THE FILE OF THE LD. CIT(A) FOR DISPOS ING OF THESE APPEALS ON MERITS AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE , AS THE ASSESSEE HAS COMPLIED WITH THE PROVISIONS OF SECTION 249(4) OF T HE ACT BY PAYING TAX ON RETURNED INCOME FOR A.YS. 2010 - 11 AND 2011 - 12 . ACCORDINGLY, THESE TWO APPEALS ARE RESTORED TO THE FILE OF THE LD. CIT(A). 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COUR T ON THE 08 TH MAY, 2019 SD/ - SD/ - ( MANOJ KUMAR AGGARWAL ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 08/ 0 5/2019 GIRIDHAR , S R. PS 4 ITA NO S . 7081 & 7082/MUM/2017 ASHIT B. DOSHI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM