Neo Corp International Ltd., Dhar V. ACIT, Ujjain

ITSSA 22/Ind/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7434 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 01-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V J BORICHA

Judgement Text

[IT(SS)A NOS.1 AND OTHERS] [M/S. JAS POLY SACK PVT. LTD. AND OTHERS INDORE] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A NOS.1 TO 3/IND/2018 ASSESSMENT YEARS: 2013-14, 2014-15 & 2015-16 M/S. JAS POLY SACK PVT. LTD. 581, GEETA BAWADI, BAJRANG NAGAR INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP AT INDORE ( APPELLANT ) ( REVENUE ) P.A. NO. AACCJ2186K IT(SS)A NOS.4,33,5&6/IND/2018 ASSESSMENT YEARS: 2011-12, 2012-13, 2013-14 & 2014-15 RESPECTIVELY M/S. FRATERNITY PLASTO FAB PVT. LTD. 118, SHYAM NAGAR ANNEX, SUKHLIYA, NEAR MR-10 INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP AT INDORE (APPELLANT) (REVENUE ) P.A. NO. AAACF2868E [IT(SS)A NOS.1 & OTHERS] [M/S. JAS POLY SACK PVT. LTD. AND OTHERS INDORE] 2 IT(SS)A NOS.9 TO 11/IND/2018 ASSESSMENT YEARS: 2013-14 TO 2015-16 M/S. PANAM PACKERS PVT. LTD. TRIVEDI CHAMBERS, 2, MAHARANI ROAD INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP AT INDORE (APPELLANT) (REVENUE ) P.A. NO. AAACP7019B IT(SS)A NOS.24, 7, 8 & 25/IND/2018 ASSESSMENT YEARS: 2012-13 TO 2015-16 M/S. SACOS INDIGO PVT. LTD. 220, MAHAVIR INDUSTRIAL ESTATE OPPORTUNITY. MAHAKALI ENCLAVES ANDHERI (E) MUMBAI / VS. ACIT (CENTRAL) UJJAIN, CAMP AT INDORE (APPELLANT) (REVENUE ) P.A. NO. AABCG1308B IT(SS)A NOS.26 & 12/IND/2018 ASSESSMENT YEARS: 2013-14 & 2014-15 M/S. INERTIA IMPEX PVT. LTD. 306, BUILDING NO.09, CHHATRAPATI SHIVAJI RAO COMPLEX CHORKOP NAKA KANDIWALI (W) MUMBAI / VS. ACIT (CENTRAL) UJJAIN, CAMP AT INDORE (APPELLANT) (REVENUE ) P.A. NO. AABCG1308B [IT(SS)A NOS.1 & OTHERS] [M/S. JAS POLY SACK PVT. LTD. AND OTHERS INDORE] 3 IT(SS)A NOS.23, 22, 20 & 21/IND/2018 ASSESSMENT YEARS: 2012-13 TO 2015-16 M/S. NEO CORP INTERNATIONAL LTD PLOT NO.62-63, SECTOR-1, INDUSTRIAL AREA PITHAMPUR, DIST. DHAR (M.P.) / VS. ACIT (CENTRAL) UJJAIN, CAMP AT INDORE (APPELLANT) (REVENUE ) P.A. NO. AAACN6513A APPELLA NT S BY NONE RESPONDENT BY SHRI V.J. BORICHA, SR. DR DATE OF HEARING: 30.04.2019 DATE OF PRONOUNCEMENT: 30.04.2019 / O R D E R PER BENCH: THIS GROUP OF 20 APPEALS IS DIRECTED AGAINST THE DI FFERENT ORDERS OF LD. CIT(A)-III, INDORE DATED 31.10.2017/1 5.12.2017 ON THE FOLLOWING COMMON GROUNDS OF APPEALS: 1. THAT, THE ORDER OF THE LD. CIT(A) IS ERRONEOUS, UNJUST AND CONTRARY TO THE FACTS OF THE CASE. 2. THAT, THE LD. CIT(A) ERRED IN DISMISSING THE APP EAL IN LIMINE WITHOUT CONSIDERING THE GROUNDS RAISED BY TH E APPELLANT ON MERITS. [IT(SS)A NOS.1 & OTHERS] [M/S. JAS POLY SACK PVT. LTD. AND OTHERS INDORE] 4 3. THAT, THE LD. CIT(A) ERRED IN HOLDING THAT THE A PPEAL IS NOT MAINTAINABLE IN VIEW OF THE PROVISIONS OF SECTION 2 49(4) OF THE INCOME TAX ACT WITHOUT CONSIDERING THE MATERIAL FACT THAT THE APPELLANT WAS PASSING THROUGH ACUTE PAUCIT Y OF FUNDS. 4. THAT, THE LD. CIT(A) OUGHT TO HAVE PROVIDED FURT HER OPPORTUNITY TO MAKE PAYMENT OF TAX ON ADMITTED INCO ME BEFORE DECIDING THE APPEAL. 2. NOTICES FOR HEARING ON 30.4.2019 I.E. TODAY WERE ISSUED TO THE ASSESSEES AT THE ADDRESS GIVEN IN THE FORM NO.36 AN D SERVICE OF NOTICES I.E. AD CARD IS ON RECORD. HOWEVER, APPLICA TIONS SEEKING WITHDRAWAL OF POWER OF ATTORNEY HAVE BEEN FILED BY THE LEARNED COUNSEL. LOOKING TO THE CONTENTS OF THE APPLICATION S, LIBERTY FOR WITHDRAWAL OF POWER OF ATTORNEY IS GRANTED. IN THES E APPLICATIONS, THE LEARNED COUNSEL SUBMITTED THAT INTIMATION FOR H EARING OF THE APPEALS ON 30.4.2019 HAS ALREADY BEEN COMMUNICATED UPON TO THE ASSESSEES. DESPITE THIS AND SERVICE OF NOTICES, NOB ODY REPRESENTED THE ASSESSEES TODAY. LD. SR. DR RELIED ON THE ORDER S OF THE LD. CIT(A). 3. ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT LD. CIT(A) FOUND THAT THE TAX ON THE RETURNED INCOME FO R WHICH THE APPEALS HAVE BEEN FILED HAS NOT BEEN PAID IN FULL. A REPORT WAS [IT(SS)A NOS.1 & OTHERS] [M/S. JAS POLY SACK PVT. LTD. AND OTHERS INDORE] 5 CALLED FROM THE JCIT-(CENTRAL), INDORE AND IT WAS R EPORTED THAT TAX IS STILL OUTSTANDING FOR THE RETURN FILED ORIGINALLY U /S 139(1) AND ALSO IN THE RETURN FILED U/S 153A. THEREFORE, THE LD. CI T(A) DISMISSED THE APPEALS TREATING THE SAME AS NOT MAINTAINABLE ON AC COUNT OF NON- PAYMENT OF OUTSTANDING TAX ON RETURNED INCOME. EVEN BEFORE US, THERE IS NO EVIDENCE SUGGESTING THAT THE OUTSTANDIN G TAX WAS PAID ON THE RETURNED INCOME. IN VIEW OF THESE FACTS, WE DO NOT FIND ANY INFIRMITY IN THE ORDERS OF THE LD. CIT(A). SAME ARE CONFIRMED. 4. ACCORDINGLY, APPEALS FILED BY THE ASSESSEES ARE DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 30 .04.20 19. SD/- (KUL BHARAT) SD/- (MANISH BORAD) JUDICIALMEMBER ACCOUNTANT ME MBER INDORE; DATED : 30/04/2019 VG/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER ASSISTANT REGISTRAR, INDORE