Appeal details
Counselvise Citation
[2019] 118 COUNSELVISE.COM (IT) 2895 (ITAT-INDORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax (Search & Seizure) Appeal
Pronouncement Date
28-02-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Assessment Year
misc
Appeal Filed On
01-03-2018
Judgement Text
[IT(SS)A NOS.17 TO 19, 27 TO 32 & 34/IND/2018] [ZENITH METALS P LTD. AND OTHERS, INDORE] , , 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 NOS.17 TO 19/IND/2018 ASSESSMENT YEARS: 2011-12, 2010-11 & 2013-14 RESPECTIVELY ZENITH METALS PVT. LTD. TRIVEDI CHAMBERS, 2, MAHARANI ROAD INDORE / VS. ACIT (CENTRAL) UJJAIN ( APPELLANT ) ( REVENUE ) P.A. NO. AAACZ0604Q IT(SS)A NO.27/IND/2018 ASSESSMENT YEAR:2012-13 INERTIA IMPEX PVT. LTD. 306, BUILDING NO.09, CHHATRAPATI SHIVAJI RAO COMPLEX CHORKOP NAKA, KANDIWALI(W) MUMBAI / VS. ACIT (CENTRAL) UJJAIN (APPELLANT) (REVENUE ) P.A. NO. AACCI2104E [IT(SS)A NOS.17 TO 19, 27 TO 32 & 34/IND/2018] [ZENITH METALS P LTD. AND OTHERS, INDORE] 2 IT(SS)A NOS.28 TO 30/IND/2018 ASSESSMENT YEARS: 2010-11, 2012-13 & 2011-12 RESPECTIVELY M/S. JAS P OLY SACK PVT. LTD. 581, GEETA BAWADI, BAJRANG NAGAR INDORE / VS. ACIT (CENTRAL) UJJAIN (APPELLANT) (REVENUE ) P.A. NO. AACCJ2186K IT(SS)A NO.31/IND/2018 ASSESSMENT YEAR:2011-12 M/S. OLYMPIAN INVESTORS & TRADERS PVT. LTD. TRIVEDI CHAMBERS, 2, MAHARANI ROAD INDORE / VS. ACIT (CENTRAL) UJJAIN (APPELLANT) (REVENUE ) P.A. NO. AAACD6531G IT(SS)A NO.32/IND/2018 ASSESSMENT YEAR:2010-11 M/S. FRATERNITY PLASTOFAB PVT.LTD 118, SHYAM NAGAR ANNEX, SUKHLIYA, NEAR MR-19 INDORE / VS. ACIT (CENTRAL) UJJAIN (APPELLANT) (REVENUE ) P.A. NO. AAACF2868E [IT(SS)A NOS.17 TO 19, 27 TO 32 & 34/IND/2018] [ZENITH METALS P LTD. AND OTHERS, INDORE] 3 IT(SS)A NO.34/IND/2018 ASSESSMENT YEAR:2010-11 M/S. PANAM PACKERS PVT. LTD. TRIVEDI CHAMBERS 2, MAHARANI ROAD INDORE / VS. ACIT (CENTRAL) UJJAIN (APPELLANT) (REVENUE ) P.A. NO. AAACP70 19B APPELLANT BY SHRI ANIL KAMAL GARG, A.R. RESPONDENT 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 10 APPEALS FILED BY DIFFERENT ASSESSEE S AGAINST DIFFERENT ORDERS OF THE COMMISSIONER OF INCOM E TAX (APPEALS)-III, INDORE DATED 15.2.2017 FOR THE ASSESSME NT YEARS 2010-11 TO 2013-14. SINCE THE FACTS ARE IDENTIC AL THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSE D OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVEN IENCE AND BREVITY. [IT(SS)A NOS.17 TO 19, 27 TO 32 & 34/IND/2018] [ZENITH METALS P LTD. AND OTHERS, INDORE] 4 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, IT WAS NOTICED THAT THE LD. CIT(A) HAS DISMISSED ALL THE APPE ALS OF THE ASSESSEES ON THE GROUND THAT ADMITTED TAX IS NOT P AID. BEFORE US, THE ASSESSEES FILED A CHART SHOWING DETAILS OF THE PAYMENT OF ADMITTED TAX AND SUBMITTED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT(A). 3. ON THE OTHER HAND, THE LD. D.R. HAS NOT RAISED ANY OBJECTION IN VIEW OF THE FACTS AND CIRCUMSTANCES OF TH E CASE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THE CASE OF THE ASSESSEES I S THAT THE LD. CIT(A) HAS DISMISSED THE APPEALS ON THE GROUND THAT ADMITTED TAX HAS NOT BEEN PAID. IMMEDIATELY AFTER PASSING THE ORDERS BY LD. CIT(A), ADMITTED TAX HAS BE EN PAID BY THE ASSESSEES AND THEREFORE SUBMITTED THAT ISSU E [IT(SS)A NOS.17 TO 19, 27 TO 32 & 34/IND/2018] [ZENITH METALS P LTD. AND OTHERS, INDORE] 5 MAY BE REMITTED BACK TO THE FILE OF LD. CIT(A). BY CONSIDERING THE SUBMISSIONS OF THE ASSESSEES, WE ARE OF THE OPINION THAT THE ISSUE HAS TO BE REMITTED BACK TO THE FILE OF LD. CIT(A). THEREFORE, THE ORDERS PASSED BY LD. CIT (A) ARE SET ASIDE. HOWEVER, WE OBSERVE THAT THE LD. CIT(A) I S FREE TO EXAMINE THE DETAILS FILED BY THE ASSESSEES AND DECIDE T HE ISSUE IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEES. 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 . 02.2019. SD/- (MANISH BORAD) SD/- (V. DURGA RAO) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 27/02/2019 VG/SPS [IT(SS)A NOS.17 TO 19, 27 TO 32 & 34/IND/2018] [ZENITH METALS P LTD. AND OTHERS, INDORE] 6 COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE
Mehul