POMONA EXPORTS PRIVATE LIMITED, MUMBAI V. INCOME TAX OFFICER - WARD 10(3)(4), MUMBAI

ITA 974/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4300 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 20-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHI RAMA KARTIKEYANLD
• Assessee Lawyers: R PRASAD RAO LD
• Section: 271(1)(c)

Judgement Text

ITA NO.974/MUM/2018 POMONA EXPORTS PRIVATE LIMITED ASSESSMENT YEAR :2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.974/MUM/2018 ( / ASSESSMENT YEAR: 2013-14) POMONA EXPORTS P VT. LTD. 214, JANKE CENTRE, 2 ND FLOOR SHAH INDL. ESTATE OFF VEERA DESAI ROAD MUMBAI-400 058. / VS. I TO - WARD 10 (3)(4) ROOM NO.554, 5 TH FLOOR AAYKAR BHAVAN M.K. ROAD MUMBAI-400 020. ./ ./PAN/GIR NO. AACCP-2247-F ( /APPELLANT ) : ( / RESPONDENT ) APPELLANT BY : R. PRASAD RAO- LD. AR RESPONDENT BY : ABHI RAMA KARTIKEYAN-LD.DR / DATE OF HEARING : 11/03/2019 / DATE OF PRONOUNCEMENT : 13/03/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2013-14 CONTEST THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS)-51, MUMBAI, [IN SHORT REFERRED TO AS CIT(A)], APPEAL NO. CIT(A)-17/IT-197/16-17 DATED 08/01/2018 QUA DISMISSAL OF ASSESSEES APPEAL AGAINST LEVY OF PENALTY U/S 271(1 )(C). ITA NO.974/MUM/2018 POMONA EXPORTS PRIVATE LIMITED ASSESSMENT YEAR :2013-14 2 2. BRIEFLY STATED, THE ASSESSEE BEING RESIDENT CORPORATE ENTITY HAS BEEN SADDLED WITH PENALTY U/S 271(1)(C) FOR RS.1.85 LACS VIDE ORDER DATED 29/09/2016. AGGRIEVED, THE ASSESSEE AGITATED THE SAME BEFORE FIRST APPELLATE AUTHORITY VIDE IMPUGNED ORDER DATED 08/01/2018 WHEREIN THE APPEAL WAS DISMISSED ON TECHNICAL GROUND BY OBS ERVING THAT THE APPEAL WAS NOT FILED ELECTRONICALLY AS ENVISAGED BY RULES 45 & 46 OF INCOME TAX RULES . THE IMPUGNED ORDER RECORDS A FINDING THAT THE APP EAL HAS SUBSEQUENTLY BEEN E-FILED BY THE ASSESSEE AND T HEREFORE, THE SAME WOULD BE TAKEN UP AT THE TIME OF APPELLATE PROCEEDI NGS ARISING OUT OF E- FILED APPEALS. 3. THE LD. AUTHORIZED REPRESENTATIVE FOR ASSESSEE [ AR] PLEADED FOR RESTORATION OF THE APPEAL WHICH HAS BEEN CONTROVERT ED BY LD. DEPARTMENTAL REPRESENTATIVE. 4. UPON CAREFUL CONSIDERATION, WE FIND THAT THE APP EAL HAS ALREADY BEEN E-FILED BY THE ASSESSEE AND THE SAME IS PENDIN G FOR ADJUDICATION. IT IS UNDISPUTED FACT THE MANUAL APPEAL HAS BEEN FILED WITHIN TIME AND THE APPEAL HAS BEEN DISMISSED ON TECHNICAL GROUND, WHIC H HAS SINCE BEEN RECTIFIED BY THE ASSESSEE. THEREFORE, WE DEEM FIT T O RESTORE THIS APPEAL ALSO BACK TO THE FILE OF LD. FIRST APPELLATE AUTHOR ITY TO CONSIDER THE APPEAL OF THE ASSESSEE ON MERITS KEEPING IN VIEW THE RATIO OF DECISION OF THIS TRIBUNAL RENDERED IN ALL INDIA FEDERATION OF TAX PETITIONERS VS. ITO [IT A NO. 7134/MUM/2017 DATED 04/05/2018] & BLOSSOM DEVELOPERS VS ACIT [ITA NO. 2998/MUM/2018 DATED 10/09/2018] . 5. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS ES. ITA NO.974/MUM/2018 POMONA EXPORTS PRIVATE LIMITED ASSESSMENT YEAR :2013-14 3 ORDER PRONOUNCED IN THE OPEN COURT ON13TH MARCH, 20 19. SD/- SD/- (MAHAVIR SINGH) ( MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 13/03/2019 SR.PS, JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT 3. $ ( ) / THE CIT(A) 4. $ / CIT CONCERNED 5. %& ''( , ( , / DR, ITAT, MUMBAI 6. &*+, / GUARD FILE / BY ORDER, / ' (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.