ENGINEERING MAZDOOR SABHA, V. ASST CIT RG 43,

MA 169/MUM/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4105 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 29-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAILASH GAIKWAD
• Assessee Lawyers: N R AGARWAL
• Section: 153A; 132

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM) . . , , MISCELLANEOUS APPLIC ATIONS NO.169 TO 174/MUM/2015 ARISING OUT OF I.T.A S NO.1374 TO 1379 / MUM/20 1 3 ( / ASSESSMENT YEAR S : 2005 - 06 TO 2010 - 11 ) M/S ENGINEERING MAZDOOR SABHA, KENNEDY HOUSE, 4 TH FLOOR, GOREGAONKAR ROAD, MUMBAI - 400007 / VS. ASSTT. CO MMISSIONER OF INCOME TAX, CENTRAL RANGE 43, 6 TH FLOOR, AAYAK A R BHAVAN, M K ROAD, MUBMAI - 400020 ( / APPELLANT ) .. ( / RESPONDENT ) .PAN. : AAABE0116B / A SSESSEE BY SHRI N R AGARWAL / RE VENUE BY SHRI KAILASH GAIKWAD / DATE OF HEARING : 5.2 . 201 6 / DATE OF PRONOUNCEMENT : 5.2.2016 / O R D E R PER B.R. BASKARAN (AM) THE ASSESSEE HAS FILED THESE M ISCELLANEOUS A PPLICATIONS S POINTING OUT THAT THERE IS A MISTAKE APPARENT FROM THE RECORD IN THE IMPUGNED ORDER DATED 25.2.2015 PASSED BY THE TRIBUNAL. 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE TRIBUNAL HAS DISCUSSED ABOUT THE SCO PE OF ASSESSMENT THAT IS REQUIRED TO BE MADE UNDER SECTION 153A OF THE ACT CONSEQUENT TO SEARCH OPERATIONS CONDUCTED U/S 132 OF THE ACT, IN PARA GRAPH NO. 20 OF THE IMPUGNED ORDER. HE SUBMITTED THAT THE TRIBUNAL, HOWEVER, WHILE ADJUDICATING THE GROUND NO.3 ITA NO. MA NO.169 TO 174/M/2015 2 RAISED BY THE ASSESSEE RELATING TO DISALLOWANCE OF EXPENSES HAS HELD THAT THE GROUND URGED BY THE ASSESSEE SHALL BECOME INFRUCTUOUS IN VIEW OF THE LEGAL POSITION DISCUSSED ABOUT THE SCOPE OF ASSESSMENT MADE U/S 153A OF THE ACT. THE LD. AR SUBMITTED TH AT THE GROUND NO.3 URGED BY THE ASSESSEE SHALL NOT BECOME INFRUCTUOUS BUT THE SAME REQUIRES TO BE EXAMINED IN THE LIGHT OF THE LEGAL POSITION DISCUSSED BY THE TRIBUNAL IN PARAGRAPH 20 OF ITS ORDER. 3 . WE HEARD THE LD.DR AND ALSO PERUSED THE ORDER PASSED B Y THE TRIBUNAL . W E FIND MERIT IN THE SUBMISSIONS MADE BY THE LD. AR. ACCORDINGLY, WE REPLACE EXISTING PARAGRAPH 22 IN THE ORDER DATED 25.2.2015 WITH THE FOLLOWING PARAGRAPH: 22. WE HAVE HEA R D THE LD.AR AS WELL AS LD.DR AND CONSIDERED THE MATERIAL ON REC ORD. IN VIEW OF OUR FINDING GIVEN IN GROUND NO.1 AND 2, THIS GROUND OF THE ASSESSEE NEEDS TO BE EXAMINED IN THE LIGHT OF THE PRINCIPLE DISCUSSED IN PARAGRAPH 20 (SUPRA). ACCORDINGLY, WE RESTORE THIS MATTER IN ALL THE RELEVANT YEARS TO THE FILE OF THE AO W ITH A DIRECTION TO ADJUDICATE THIS ISSUE IN ACCORDANCE WITH THE PRINCIPLES DISCUSSED ABOVE . 4 . IN THE RESULT, THE M ISCELLANEOUS A PPLICATIONS S FILED BY THE ASSESSEE ARE ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH FEB, 2016 . 5 TH FEB, 2016 SD SD ( / AMIT SHUKLA ) ( . . / B.R. BASKARAN) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI: 5 TH FEB, 2016 . . . ./ SRL , SR. PS ITA NO. MA NO.169 TO 174/M/2015 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCER NED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI