M/s. Space Management Ltd., Ahmedabad V. The Dy.CIT, Central Circle-1(2), Ahmedabad

MA 208/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2247 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 05-09-2014
• Assessment Year: 2002-2003
• Appeal Filed On: 06-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER M.A. NOS.208 TO 210/AHD/2013 (ARISING OUT OF ITA NOS.700 TO 702/AHD/2010) M/S. SPACE MANAGEMENT LTD., 3 RD FLOOR, SPACE HOUSE, MITHAKHALI SIX ROADS, NAVRANGPURA, AHMEDABAD PAN : AACCS 7303 K VS DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD (APPELLANT) (RESPONDENT) ASSESSEE(S) BY : SHRI TEJ SHAH, AR REVENUE BY : SHRI V K SINGH, SR DR / // / DATE OF HEARING : 05/09/2014 / DATE OF PRONOUNCEMENT: 12/09/2014 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER THESE THREE MISCELLANEOUS APPLICATIONS HAVE BEEN FI LED BY THE ASSESSEE ARISING OUT OF THE ORDER OF THE TRIBUNAL D ATED 15.11.2013 IN ITA NOS.700 TO 702/AHD/2010. IN THESE MISCELLANEOUS APP LICATIONS, THE GRIEVANCE OF THE ASSESSEE IS THAT WHILE RESTORING T HE APPEALS TO THE FILE OF THE LD. CIT(A), THE JUDGMENTS AS RELIED BY THE LD. COUNSEL FOR THE ASSESSEE IN RESPECT OF SECTION 153C WERE NOT CONSIDERED; THE REFORE, A MISTAKE APPARENT FROM THE RECORD. SINCE THE FACTS AND ISSU ES INVOLVED IN ALL THE THREE APPLICATIONS ARE IDENTICAL, THESE ARE TAKEN U P TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CO NVENIENCE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE RELIANCE WAS PLACED ON THE FOLLOWING CASE LAWS. MA NOS.208-210-AHD-2013 IN ITA NOS.700-702/AHD/2010 SPACE MANAGEMENT LTD.I - 2 - (A) MEGHMANI ORGANICS LTD (2010) 129 TTJ 255 (AH D) (B) MGF AUTOMOBILES LTD ITA NOS. 4212 & 4213/DEL /2011 (C) SHRI GURINDER SINGH BAWA ITA NO. 2075/MUM/20 10 HE SUBMITTED THAT THE AFORESAID CASE LAWS WERE NOT CONSIDERED BY THE TRIBUNAL. THEREFORE, THERE IS A MISTAKE APPAREN T FROM THE RECORD. SAME NEEDS TO BE RECTIFIED. ON THE CONTRARY, LD. SR . D.R. OPPOSED THE APPLICATIONS AND SUBMITTED THAT THERE IS NO MISTAKE IN THE ORDER OF THE TRIBUNAL. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE UNDISPUTED FACTS, AS CULLE D OUT FROM THE RECORDS, ARE THAT THE LD. CIT(A) IN HIS ORDER HAS OBSERVED T HAT DURING THE COURSE OF SEARCH OPERATIONS AT RADHE GROUP, VARIOUS DOCUMENTS WERE FOUND AND SEIZED VIDE ANNEXURE A/1 (PAGE 52, 72 AND 73) WHICH PERTAIN TO THE ASSESSEE; THEREFORE, THE ASSESSING OFFICER WAS JUST IFIED IN INITIATING THE ACTION U/S 153C OF THE ACT. BEFORE THIS TRIBUNAL, NEITHER THE ASSESSEE NOR THE REVENUE HAS PLACED ON RECORD THE ANNEXURE A/1 ( PAGE 52, 72 AND 73) SEIZED DURING THE SEARCH OPERATIONS. UNDER THESE F ACTS AND CIRCUMSTANCES, IT WAS NOT POSSIBLE TO ADJUDICATE TH E ISSUE WHETHER THE ASSESSMENT WAS BASED ON THE BASIS OF THE SEIZED MAT ERIAL OR NOT. IT WAS INCUMBENT UPON THE ASSESSEE TO PLACE ALL THE MATERI AL ON RECORD. THE ASSESSEE GROSSLY FAILED TO DO SO. HOWEVER, KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES, THE ISSUE WAS RESTORED TO THE LD. CI T(A) FOR A DECISION AFRESH. AFTER CONSIDERING THE SUBMISSIONS OF THE L D. COUNSEL FOR THE ASSESSEE, WE ARE OF THE CONSIDERED VIEW THAT IT WOU LD SUBSERVE THE INTEREST OF JUSTICE IF THE ORDER DATED 15.11.2013 IS MODIFIE D TO THE EXTENT THAT WHILE DISPOSING OF THE APPEAL LD. CIT(A) WOULD CONS IDER THE FOLLOWING MA NOS.208-210-AHD-2013 IN ITA NOS.700-702/AHD/2010 SPACE MANAGEMENT LTD.I - 3 - CASE LAWS AS RELIED BY THE LD. COUNSEL OF THE ASSES SEE AND PASS A SPEAKING ORDER. (A) MEGHMANI ORGANICS LTD (2010) 129 TTJ 255 (AHD ) (B) MGF AUTOMOBILES LTD ITA NOS. 4212 & 4213/DEL /2011 (C) SHRI GURINDER SINGH BAWA ITA NO. 2075/MUM/20 10 4. NEEDLESS TO SAY THAT LD. CIT(A) WOULD GIVE REASO NABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE APPLICATIONS ARE DI SPOSED OF IN TERMS AS INDICATED ABOVE. ACCORDINGLY, THE ORDER DATED 15.1 1.2013 IN ITA NOS. 700 TO 702/AHD/2010 ARE MODIFIED AND THE LD. CIT(A) IS HEREBY FURTHER DIRECTED TO CONSIDER THE CASE LAWS MENTIONED IN PAR AGRAPH 2 ABOVE, AS RELIED BY THE ASSESSEE. 5. IN THE RESULT, ALL THE THREE MISCELLANEOUS APPLI CATIONS OF THE ASSESSEE ARE ALLOWED. SD/- SD/- (N.S. SAINI) (KUL BHARAT) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD; DATED 12/09/2014 *BT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. #$#% ' '& / CONCERNED CIT 4. ' '&() / THE CIT(A)-III, AHMEDABAD 5. )*' %, ' ' % , ,-$ / DR, ITAT, AHMEDABAD 6. *./ 0 / GUARD FILE. / BY ORDER, TRUE COPY 1 11 1/ // /,' #2 ,' #2 ,' #2 ,' #2 ( DY./ASSTT.REGISTRAR) ' ' % ' ' % ' ' % ' ' % , , , , ,-$ ,-$ ,-$ ,-$ / ITAT, AHMEDABAD