M/S. EMINENT HOLDINGS PVT.LTD., MUMBAI V. DCIT, CC 31, MUMBAI

ITA 932/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2135 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 12-05-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 11-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P DANIEL
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM ITA NO.932/MUM/2009 : ASST.YEAR 2002-2003 M/S.EMINENT HOLDINGS PRIVATE LIMITED 32, MADHULI, 3 RD FLOOR DR.ANNIE BESANT ROAD, NEHRU CENTRE WORLI, MUMBAI 400 018. PA NO.AAACE3115H. VS. THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 31 MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIJAY MEHTA RESPONDENT BY : DR.P.DANIEL O R D E R PER R.S.SYAL, AM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDE R PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 14.11.2008 IN RELATION TO THE ASSESSMENT YEAR 2002-2003. 2. THE ASSESSEE HAS RAISED 11 GROUNDS IN THIS APPEA L. THE ASSESSEES GRIEVANCE AS PER GROUND NO.4 IS THAT THE LEARNED CIT(A) ERRE D IN LAW AND IN FACTS IN DISREGARDING THE ADDITIONAL EVIDENCES PRODUCED BY T HE ASSESSEE IN VIOLATION OF RULE 46A OF THE INCOME-TAX RULES. 3. AT THE VERY OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE PLACED ON RECORD A COPY OF THE ORDER PASSED BY THE TRIBUNAL IN ANOTHER GROUP CASE IN M/S.ZEST HOLDINGS PVT. LTD. VS. DCIT IN ITA NOS.935 & 936/M UM/2009. IT WAS STATED THAT VIDE THIS ORDER DATED 10.11.2009, THE FACTS OF WHIC H ARE SIMILAR, THE TRIBUNAL HAS RESTORED THE MATTER TO THE FILE OF CIT(A). IT WAS S HOWN THAT THE TRIBUNAL IN THE SAID DECISION RELIED ON ANOTHER ORDER PASSED BY THE TRIB UNAL IN M/S.TREASURE HOLDINGS P. LTD. ETC. BY WHICH THE MATTER WAS SENT TO THE FI LE OF THE LEARNED CIT(A) FOR FRESH ADJUDICATION. THE LEARNED DEPARTMENTAL REPRESENTATI VE COULD NOT POINT OUT ANY ITA NO.932/MUM/2009 M/S.EMINENT HOLDINGS PRIVATE LIMITED. 2 DISTINGUISHING FEATURES BETWEEN THE FACTS OF THE IN STANT CASE AND THOSE ALREADY CONSIDERED AND DECIDED BY THE TRIBUNAL. 4. RESPECTFULLY FOLLOWING THE PRECEDENTS, W E SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF CIT(A) FOR TAKING A FRESH DECISION AS PER LAW IN ACCORDANCE WITH THE DIRECTION CONTAINED IN THE CASE OF M/S.ZEST HOLDINGS PVT. LTD. (SUPRA), AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON THIS 14 TH DAY OF MAY 2010. SD/- SD/- ( VIJAY PAL RAO ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT M EMBER MUMBAI : 14 TH MAY, 2010 . DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENTS. 3. THE CIT CONCERNED 4. THE CIT(A) CENTRAL - IV, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.