M/s. Impetus Suppliers (P) Ltd., , Pithampur V. A C I T (Central) Ujjain , Ujjain Camp at Indore

ITSSA 146/Ind/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2899 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 02-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA GUPTA
• Keywords: Set aside

Judgement Text

[ITA NO.137/IND/2018&OTHERS] [ZENITH METALS P. LTD. & OTHERS] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A NO.137/IND/2018 ASSESSMENT YEAR: 2012-13 ZENITH METALS PR IVATE LIMITED TRIVEDI CHAMBERS, 2, MAHARANI ROAD INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP: INDORE ( APPELLANT ) ( REVENUE ) P.A. NO. AAACZ0604Q IT(SS)A NO.138/IND/2018 ASSESSMENT YEAR: 2009-10 M/S. JAS POLY SACK P.LTD. 581, GEETA BAWADI BAJRANG NAGAR, INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP:INDORE (APPELLANT) (REVENUE ) P.A. NO. AACCJ2186K IT(SS)A NOS.146&147/IND/2018 ASSESSMENT YEARS: 2014-15 & 2013-14 RESPECTIVELY M/S. IMPETUS SUPPLIERS PVT. LTD. 168-173, RAMRATAN PATEL NAGAR SECTOR-1, PITHAMPUR, DHAR / VS. ACIT (CENTRAL) UJJAIN, CAMP:INDORE (APPELLANT) (REVENUE ) P.A. NO. AACCI4889G [ITA NO.137/IND/2018&OTHERS] [ZENITH METALS P. LTD. & OTHERS] 2 IT(SS)A NOS.139 TO 141/IND/2018 ASSESSMENT YEARS: 2009-10, 2011-12 & 2012-13 RESPECTIVELY M/S. PANAM PACKERS PVT.LTD. TRIVEDI CHAMBERS, 2, MAHARANI ROAD, INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP:INDORE (APPELLANT) (REVENUE ) P.A. NO. AAACP7019B IT(SS)A NOS.142 & 143/IND/2018 ASSESSMENT YEARS: 2011-12 & 2015-16 RESPECTIVELY M/S. INERTIA IMPEX PVT. LTD. 306, BUILDING NO.09, CHHATRAPATI SHIVAJI RAO COMPLEX CHORKOP NAKA, KANDIWALI (W) MUMBAI / VS. ACIT (CENTRAL) UJJAIN, CAMP:INDORE (APPELLANT) (REVENUE ) P.A. NO. AACCI2104E IT(SS)A NOS.144&145/IND/2018 ASSESSMENT YEARS: 2009-10 & 2015-16 RESPECTIVELY M/S. FRATERNITY PLASTOF AB PVT. LTD 118, SHYAM NAGAR ANNEX, SUKHLIYA NEAR MR-10, INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP:INDORE (APPELLANT) (REVENUE ) P.A. NO. AAACF2868E [ITA NO.137/IND/2018&OTHERS] [ZENITH METALS P. LTD. & OTHERS] 3 IT(SS)A NOS.148 TO 151/IND/2018 ASSESSMENT YEARS: 2012-13 TO 2014-15 & 2011-12 RESPECTIVELY M/S. VISHWAKARMA CREATIONS PVT. LTD. TRIVEDI CHAMBERS-2, MAHARANI ROAD, INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP:INDORE (APPELLANT) (REVENUE ) P.A. NO. AAACI4224P IT(SS)A NOS.189 TO 192/IND/2018 ASSESSMENT YEARS: 2012-13 TO 2015-16 RESPECTIVELY M/S. OLYMPIAN INVE STORS & TRADERS PVT. LTD. TRIVEDI CHAMBERS-2, MAHARANI ROAD, INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP:INDORE (APPELLANT) (REVENUE ) P.A. NO. AAACD6531G IT(SS)A NOS.193 TO 199/IND/2018 ASSESSMENT YEARS: 2009-10 TO 2015-16 RESPECTIVELY SHRI SUNIL T RIVEDI 502, PRINCESS GARDEN 26-29, BAIKUNTHDHAM INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP:INDORE (APPELLANT) (REVENUE ) P.A. NO. AAYPT5774E [ITA NO.137/IND/2018&OTHERS] [ZENITH METALS P. LTD. & OTHERS] 4 IT(SS)A NO.200/IND/2018 ASSESSMENT YEAR: 2011-12 SHRI SANJAY TRIVEDI 502, PRINCESS GARDEN 26-29, BAIKUNTHDHAM INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP:INDORE (APPELLANT) (REVENUE ) P.A. NO. ACJPT4704H IT(SS)A NOS.201 & 202/IND/2018 ASSESSMENT YEARS: 2014-15 & 2015-16 RESPECTIVELY SMT. NANDITA TRIVEDI 502, PRINCESS GARDEN, 26-29, BAIKUNTHDHAM INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP:INDORE (APPELLANT) (REVENUE ) P.A. NO. AAYPT5775F APPELLANT S BY SHRI ANIL KAMAL GARG, A.R. RESPONDENT S BY SMT. ASHIMA GUPTA, D.R. DATE OF HEARING: 25.02.2019 DATE OF PRONOUNCEMENT: 27.02.2019 / O R D E R PER BENCH: THESE BUNCH OF 29 APPEALS FILED BY DIFFERENT ASSESSEE S AGAINST DIFFERENT ORDERS OF THE COMMISSIONER OF INCOM E TAX [ITA NO.137/IND/2018&OTHERS] [ZENITH METALS P. LTD. & OTHERS] 5 (APPEALS)-III, INDORE FOR THE ASSESSMENT YEARS 2009-10 TO 2015-16. SINCE THE FACTS ARE IDENTICAL, THESE APPEALS W ERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE AND BRE VITY. 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CI T(A), WITHOUT CONSIDERING THE MERITS OF THE CASE SIMPLY DISMISSED THESE APPEALS ON EX-PARTE AND SUBMITTED THAT THE LD. CIT(A) HAS TO PASS THE ORDERS ON MERITS. 3. ON THE OTHER HAND, LD. D.R. HAS NOT RAISED ANY OBJECTION TO REMIT BACK THE FILES TO FILE OF LD. CIT (A). 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT THE LD. CIT(A ) HAS PASSED THE ORDERS WITHOUT CONSIDERING THE MERITS OF THE CASE. IT IS THE DUTY OF THE LD. CIT(A) TO PASS THE ORDERS ON [ITA NO.137/IND/2018&OTHERS] [ZENITH METALS P. LTD. & OTHERS] 6 MERITS, THOUGH THERE IS NO COOPERATION FROM THE ASSES SEE IN RESPECT OF FILING THE DETAILS. IN VIEW OF THE ABOVE , WE SET ASIDE THE ORDERS PASSED BY THE LD. CIT(A) AND REMIT T HE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO PASS THE ORDERS ON MERITS IN ACCORDANCE WITH LAW, AFTER BEING GIVEN REASONABLE OPPORTUNITY TO THE ASSESSEES. WE ALSO DIREC T THE ASSESSEES TO FILE ALL THE RELEVANT DETAILS BEFORE T HE LD. CIT(A). 5. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEES A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 27.0 2.2019. SD/- (MANISH BORAD) SD/- (V. DURGA RAO) A CCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED : /02/2019 VG/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER