RAMKRISHNA CLIMATISERS P.LTD, MUMBAI V. ITO WD 8(3)(3), MUMBAI

ITA 848/MUM/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4130 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 31-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINHA
• Keywords: Opportunity of being heard; Additional evidence; Reassessment proceedings

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI .. , ! ' #. . $.. % , & ', ' BEFORE SHRI R.S.SYAL, AM AND DR.S.T.M.PAVALAN, JM ITA NOS.848 & 849/MUM/2011 ASST.YEARS 2001-2002 & 2002-2003 M/S.RAMKRISHNA CLIMATISERS PVT. LTD. 3 KAMAT INDUSTRIAL ESTATE 396 VEER SAVARKAR MARG OPP : SIDDHIVINAYAK TEMPLE PRABHADEVI, MUMBAI 400 025. PAN : AAACR7773C. THE INCOME TAX OFFICER WARD 8(3)(3) MUMBAI. ( () / // / APPELLANT) % % % % / VS. ( +,()/ RESPONDENT) () - -- - . . . . / APPELLANT BY : SHRI ISHWER PRAKASH RATHI +,() - . - . - . - . / RESPONDENT BY : SHRI D.K.SINHA % - /! / / / / DATE OF HEARING : 25.07.2013 012 - /! / DATE OF PRONOUNCEMENT : 31.07.2013 ' 3 ' 3 ' 3 ' 3 / / / / O R D E R PER R.S.SYAL (AM) : THESE TWO APPEALS BY THE ASSESSEE RELATE TO ASSESSM ENT YEARS 2001-2002 AND 2002-2003. SINCE COMMON ISSUES ARE RA ISED IN THESE APPEALS, WE ARE THEREFORE, PROCEEDING TO DISPOSE TH EM OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. ITA NOS.848 & 849/MUM/2011. M/S.RAMKRISHNA CLIMATISERS PVT.LTD. 2 2. FIRST GROUND IN BOTH THE APPEALS IS AGAINST THE INITIATION OF REASSESSMENT PROCEEDINGS. THE LEARNED COUNSEL FOR T HE ASSESSEE SUBMITTED AT THE VERY OUTSET THAT A COPY OF CERTIFI CATE OBTAINED FROM DENA BANK CONFIRMING THE RENT PAYMENT OF ` 9,00,000 COULD NOT BE FURNISHED BEFORE THE AUTHORITIES BELOW, WHICH IS RE LEVANT FOR DECIDING THE ISSUE IN QUESTION. A COPY OF THE SAME WAS PLACE D IN PAGE 1 OF THE PAPER BOOK. IT WAS, THEREFORE, PRAYED THAT ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO PUT ACROSS THIS RELEVANT EVIDENCE IN SUPPORT OF ITS CASE. THE LEARNED DEPARTMENTAL REPRESENTATIV E DID NOT RAISE ANY SERIOUS OBJECTION IN REMITTING THE MATTER TO THE FI LE OF A.O. FOR FRESH DECISION IN THE LIGHT OF THIS ADDITIONAL EVIDENCE. IN VIEW OF THESE RIVAL BUT COMMON SUBMISSIONS, WE SET ASIDE THE IMPUGNED O RDERS AND SEND THE MATTER BACK TO THE FILE OF A.O. FOR DECIDING TH E QUESTION AFRESH AS PER LAW AFTER CONSIDERING THE ADDITIONAL EVIDENCE I N THE SHAPE OF BANK CERTIFICATE FROM DENA BANK AS PER LAW AFTER ALLOWIN G A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLES S TO SAY THE ASSESSEE WOULD BE AT LIBERTY TO LEAD ANY FURTHER EV IDENCE IN SUPPORT OF ITS CONTENTION. 3. IN VIEW OF OUR DECISION ON THE MAIN GROUND IN TH E ABOVE TERMS, THERE IS NO NEED TO DECIDE THE OTHER GROUNDS OF APP EAL, WHICH SHALL DEPEND ON THE OUTCOME ON THE FIRST GROUND. IT IS, T HEREFORE, DIRECTED THAT THE AO IN THE FRESH PROCEEDINGS SHALL HEAR THE GRIEVANCE OF THE ASSESSEE ON THE OTHERS GROUNDS RAISED IN THIS APPEA L AS WELL, IF NEEDED. ITA NOS.848 & 849/MUM/2011. M/S.RAMKRISHNA CLIMATISERS PVT.LTD. 3 4. 4 /5 6- 78 9 : / ; - IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 31 ST DAY OF JULY, 2013. ' 3 - 012 ?'%5 1 - @ SD/- SD/- (DR.S.T.M.PAVALAN) (R.S.SYAL) & ' & ' & ' & ' / JUDICIAL MEMBER ! ' ! ' ! ' ! ' / ACCOUNTANT MEMBER MUMBAI ; ?'% DATED : 31 ST JULY, 2013. DEVDAS* ' 3 - +&/:A B A2/ ' 3 - +&/:A B A2/ ' 3 - +&/:A B A2/ ' 3 - +&/:A B A2// COPY OF THE ORDER FORWARDED TO : 1. () / THE APPELLANT 2. +,() / THE RESPONDENT. 3. C () / THE CIT, MUMBAI. 4. C / CIT(A) - XXIX, MUMBAI 5. AF@ +&/&% , , / DR, ITAT, MUMBAI 6. @ G / GUARD FILE. ' 3% ' 3% ' 3% ' 3% / BY ORDER, ,A/ +&/ //TRUE COPY// 7 7 7 7/ // /= < = < = < = < ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI