Appeal details
Counselvise Citation
770219914 RSA 2012
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 6 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-07-2015
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
E
Next Hearing Date
09-07-2015
Assessment Year
2007-2008
Appeal Filed On
27-12-2012
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI , . , . . BEFORE SHRI R C SHARMA, AM & SHRI SANJAY GARG, JM ITA NO.7702/MUM/2012 ! ' / ASSESSMENT YEAR : 2007- 08 STERLING SPARES PVT. LTD., 29, MUMBAI PUNE ROAD, NEAR GARWARE NYLON, NET TO PIMPLE PETROL PUMP, PIMPRI, PUNE 411 018 PAN AACS6069C VS ITO 8(3)(2), MUMBAI ( #$ /APPELLANT) ( %&#$ /RESPONDENT) APPELLANT BY : SHRI K GOPAL RESPONDENT BY : SHRI NEIL PHILIP ! ' () / DATE OF HEARING :09.07.2015. ' ' () / DATE OF PRONOUNCEMENT :09.07.2015 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER OF THE CIT(A)-18, MUMBAI, DATED 12.11.2012 PERTAIN ING TO A.Y. 2007-08. 2. THE ASSESSEE IN THIS APPEAL HAS CONTESTED THE DISMI SSAL OF ITS APPEAL BY THE CIT(A) ON THE GROUND THAT THE SAME WAS BEING BARRED BY THE PERIOD 2 ITA 7702/MUM/12 STERLING SPARES PVT. LTD. OF LIMITATION. THE ASSESSEE HAS ALSO CONTESTED THE CONFIRMATION OF DISALLOWANCES MADE BY THE ASSESSING OFFICER. 3. AT THE OUTSET, THE LEARNED AR OF THE ASSESSEE DR EW OUR ATTENTION TO THE APPLICATION MOVED BY ASSESSEE UNDER RULE 29 OF THE ITAT RULES AND HAS SUBMITTED THAT THE ASSESSEE HAD SOUGHT AN INFORMATI ON UNDER THE RTI ACT IN RELATION TO DATE OF SERVICE OF ASSESSMENT ORDER FOR THE YEAR UNDER CONSIDERATION UPON THE ASSESSEE. IN REPLY, THE DEPA RTMENT HAS INTIMATED THE DATE OF RECEIPT OF ASSESSMENT ORDER BY THE ASSESSEE AS 19.08.2011. 4. WE FURTHER FIND FROM THE IMPUGNED ORDER OF THE L EARNED CITA THAT IN FACT, THE ASSESSMENT ORDER WAS NEVER SERVED UPON TH E ASSESSEE AS THE BUSINESS OF ASSESSEE WAS CLOSED DOWN FROM THE ADDRE SS GIVEN IN THE RETURN OF THE INCOME AND THAT THE ASSESSMENT WAS COMPLETED EX-PARTE OF THE ASSESSEE BY THE ASSESSING OFFICER. THEREAFTER, AN E X-PARTE RECTIFICATION ORDER UNDER SECTION 154 OF THE ACT WAS PASSED BY THE ASSE SSING OFFICER, WHICH WAS ALSO NOT SERVED UPON THE ASSESSEE. DURING THE APPELLATE PROCEEDINGS BEFORE THE CIT(A), THE ASSESSEE PRODUCED THE RELEVA NT DETAILS FOR WANT OF WHICH THE DISALLOWANCES WERE MADE BY THE ASSESSING OFFICER. A REMAND REPORT IN RESPECT OF THE SAID DETAILS WAS ALSO CALL ED UPON BY THE CIT(A) FROM THE ASSESSING OFFICER. 3 ITA 7702/MUM/12 STERLING SPARES PVT. LTD. 5. THE ASSESSING OFFICER HAD SENT THE REMAND REPORT AFTER EXAMINING THE DETAILS FURNISHED BY THE ASSESSEE. HOWEVER, THE LEA RNED CIT (A) TOTALLY IGNORED THE REMAND REPORT AND DISMISSED THE APPEAL ON THE GROUND OF LIMITATION. WE FIND THAT EVEN THE LEARNED CIT(A) HA S NOT MENTIONED IN THE IMPUGNED ORDER THE DATE OF SERVICE OF ASSESSMENT OR DER UPON THE ASSESSEE FROM WHICH ACCORDING TO HIM THE PERIOD OF LIMITATIO N HAD STARTED. IT IS APPARENT THAT THE ASSESSMENT ORDER WAS NEVER SERVED UPON THE ASSESSEE. THE ASSESSEE OBTAINED THE CERTIFIED COPY OF THE ASS ESSMENT ORDER AFTER COMING INTO KNOWLEDGE OF PASSING OF THE SAME BY THE ASSESSING OFFICER U/S 143(3) R.W. SECTION 144 OF THE ACT. UNDER SUCH CIRC UMSTANCES, THE DISMISSAL OF THE APPEAL ON THE GROUND OF LIMITATION CANNOT BE HELD TO BE JUSTIFIED. THE ORDER OF THE CIT (A) IS THEREFORE SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT (A) WITH A DIRECTION TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS AFTER CONSIDERING THE REMAND REPORT OF THE A SSESSING OFFICER AND OTHER SUBMISSIONS /EXPLANATIONS, IF ANY, FURNISHED BY THE ASSESSEE. 6. IN THE RESULT THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 09.07.201 5. SD/- SD/- (R C SHARMA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; ,-! DATED : 21 ST OCTOBER, 2015. 4 ITA 7702/MUM/12 STERLING SPARES PVT. LTD. SA ' % (./ 0/'( /COPY OF THE ORDER FORWARDED TO : 1. #$ /THE APPELLANT. 2. %&#$ / THE RESPONDENT. 3. 1( ( ) / THE CIT(A), MUMBAI. 4. 1( / CIT 5. /2 % ( ! , , / DR, E BENCH, ITAT, MUMBAI ! / BY ORDER, &/( % ( //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI
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