SHREE SOUND P.LTD, MUMBAI V. ACIT 7(2), MUMBAI

ITA 951/MUM/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0460 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 03-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 25-02-2016
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE S/ SHRI B.R. BASKARAN (AM) & SANDEEP GOSAIN (JM) I.T.A. NO. 951/MUM/2016 (ASSESSMENT YEAR 2009 - 10) I.T.A. NO. 950 /MUM/20 16 (ASSESSMENT YEAR 20 10 - 11 ) SHREE SOUND PVT. LTD. SHREE SOUND COMPL EX C WING, 3 RD FLOOR MADHAVDAS PASTA ROAD DADAR EAST MUMBAI - 400 014. VS. ACIT 7(2) ROOM NO. 670 6 TH FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) PAN NO .AAFCS2539E ASSESSEE BY NONE DEPARTMENT BY SHRI PURUSHOTTAM KU MAR DATE OF HEARING 29 .5 . 201 7 DATE OF PRONOUNCEMENT 29 . 5 . 201 7 O R D E R PER B ENCH : - BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED CIT(A) - 14, MUMBAI AND THEY RELATE TO A.Y. 2009 - 10 & 2010 - 11. 2. N ONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH HEARING WAS ADJOURNED ON THE EARLIER OCCASIONS AT THE REQUEST OF THE ASSESSEE. HENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT PRESENCE OF THE ASSESSEE. 3. THE ONLY GRIEVANCE OF THE ASSESSEE IN BOTH THE APPEALS IS THAT TDS CLAIMED BY IT HAS NOT BEEN GIVEN CREDIT FULLY. WE NOTICED FROM THE ORDER PASSED BY THE LEARNED CIT(A) THAT TDS CREDIT WAS NOT GIVEN ON THE REASONING THAT THE ASSESSEE HAS FAILED TO GIVE ANY EVIDENCE TO SHOW THAT TDS AS CLAI MED BY IT IN THE RETURN OF INCOME HAS BEEN REMITTED BY PAYER OF INCOME. FROM THE STATEMENT OF FACTS FILED BEFORE THE LEARNED CIT(A), WE NOTICED THAT THE ASSESSEE SHREE SOUND PVT. LTD. 2 HAS CONTENDED THAT INCOME HAS BEEN RECEIVED FROM CHATE GROUP AND TDS DEDUCTED BY THEM HAS BEEN CLAIMED BY THE ASSESSEE FOR THE PAST SIX YEAR S . THUS, WE NOTICED THAT THE ISSUE RELATES TO VERIFICATION OF CERTAIN FACTS AND HENCE, WE ARE OF THE VIEW THAT CONTENTION OF THE ASSESSEE MAY BE EXAMINED ONCE AGAIN BY THE ASSESSING OFFICER . A CCORDINGLY WE SET ASIDE THE ORDER PASSED BY THE LEARNED CIT(A) IN BOTH YEARS AND RESTORE THE ISSUE S TO THE FILE OF THE ASSESSING OFFICER IN BOTH THE YEARS WITH THE DIRECTION TO EXAMINE THE ISSUE AFRESH AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4 . IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE TREATED AS ALLOWED FO R STATISTICAL PURP O S ES. ORDER HAS BE E N PRONOUNCED IN THE COURT ON 29 . 5 .201 7. SD/ - SD/ - (SANDEEP GOSAIN ) (B.R.BASKARAN) JUDICIAL MEMBER AC COUNTANT MEMBER MUMBAI ; DATED : 29 / 5 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY // ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI