M/S.CLEAR SECURED SERVICES PRIVATE LIMITED, MUMBAI V. DCIT-6(2)(1), MUMBAI

ITA 7302/MUM/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4881 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 20-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH K, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA NO.7302/M/2018 ASSESSMENT YEAR: 2013-14 M/S. CLEAR SECURED SERVICES PVT. LTD., 201-D, 2 ND FLOOR, RUNWAL & OMKAR E- SQUARE, SION WEST, MUMBAI 400 022 PAN: AADCC5952H VS. DCIT 6(2)(1), ROOM NO.504, 5 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, CHURCHGATE, MUMBAI (APPELLANT) (R ESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI DEVENDRA JAIN, A.R. REVENUE BY : SHRI ANAND MOHAN, D.R. DATE OF HEARING : 09.12.2020 DATE OF PRONOUNCEMENT : 08.01.2021 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 24.10.2018 OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS TH E CIT(A)] RELEVANT TO ASSESSMENT YEAR 2013-14. 2. THE ASSESSEE HAS RAISED SEVERAL GROUNDS AND CHAL LENGED THE ORDER OF LD. CIT(A) ON LEGAL AS WELL AS ON MERI T. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE FIND THAT THE LD. CIT(A) HAS PASSED THE ORDER BY OBSERVING THAT THE ASSESSEE HAS FILED ANNUAL ACCOUN TS PERTAINING TO 2012-13 WHICH WERE TOO INCOMPLETE WHEREAS THE AS SESSEE HAS ITA NO.7302/M/2018 M/S. CLEAR SECURED SERVICES PVT. LTD. 2 CONVINCED US THAT ALL THESE ACCOUNTS WERE DULY FILE D BEFORE THE AUTHORITIES BELOW BY POINTING OUT THE SPECIFIC DOCU MENTS IN THE PAPER BOOK TO CORROBORATE HIS SUBMISSIONS THAT ALL THE INFORMATIONS WERE DULY FILED BEFORE THE AUTHORITIES BELOW. WE FIND MERIT IN THE CONTENTION OF THE ASSESSEE THAT T HE SAME WERE NOT CONSIDERED AND TPO/AO AND THE ASSESSMENT WAS FR AMED WITHOUT CONSIDERING THE ANNUAL ACCOUNTS FOR A.Y. 20 12-13. BOTH THE SIDES PRAYED BEFORE THE BENCH THAT THE ISSUE MA Y KINDLY BE RESTORED TO THE FILE OF THE AO SO THAT THE ISSUE IN VOLVED COULD BE DECIDED DENOVO WITH ALL CONTENTIONS AND ISSUES OF T HE ASSESSEE TO REMAIN OPEN. IN OTHER WORDS THE ASSESSEE IS AT L IBERTY TO RAISE LEGAL ISSUES AS WELL AS THE ISSUES ON MERIT. ACCOR DINGLY, WE ARE RESTORING THE APPEAL OF THE ASSESSEE TO THE FILE OF THE TPO/AO TO FRAME THE ASSESSMENT AFRESH AND DENOVO AFTER AFFORD ING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS AT LIBERTY TO RAISE ALL THE ISSUES INCLUDING LEG AL ISSUES BEFORE THE TPO/AO. ACCORDINGLY, THE APPEAL IS RESTORED TO THE FILE OF THE AO/TPO TO DECIDE IN TERMS OF ABOVE DIRECTIONS. 4. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATIS TICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 08.01.2021. SD/- SD/- ( RAM LAL NEGI) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 08.01.2021. * KISHORE, SR. P.S. ITA NO.7302/M/2018 M/S. CLEAR SECURED SERVICES PVT. LTD. 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORDER DY/ASS TT. REGISTRAR, ITAT, MUMBAI.