RUBY POLYPLAST PRIVATE LIMITED , MUMBAI V. INCOME TAX OFFICER 13(3)(2), MUMBAI

MA 901/MUM/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2963 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence
• Section: 133(6)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M .A. NO. 901/MUM/2017 (ARISING OUT OF ITA NO. 1150/MUM/2016 ) ( ASSESSMENT YEAR: 2009 - 10 ) M/S. RUBY POLYPLAST PVT. LTD. SHIVAM, GROUND FLOOR, CHAKRAVATI ASHOK ROAD, ASHOK NAGAR, KANDIVALI (E), MUMBAI - 400 101 VS. ITO, 13(3)(2), MUMBAI PAN/GIR NO. AABCV 2892 H ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI RAJENDRA C. SINGHVI RESPONDENT BY : SHRI M. K. SINGH DATE OF HEARING : 01.03.2019 DA TE OF PRONOUNCEMENT : 01.03.2019 ORDER U/S. 254(2) OF THE INCOME TAX ACT, 1961 PER SHAMIM YAHYA, A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS RECALL OF THE EX PART ORDER OF THIS TRIBUNAL IN ITA NO. 1150/MUM/2016 VIDE ORDER DATED 0 7.06.2017 FOR CONSIDERATION OF GROUND NO. 2 RAISED IN THE APPEAL WHICH HAS NOT BEEN ADJUDICATED BY THE TRIBUNAL. 2. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. WE FIND THAT FOLLOWING GROUND WAS D ULY RAISED AS GROUND NO. 2 IN THE APPEAL, WHICH HAS REMAINED UNADJUDICATED BY THE TRIBUNAL: 2. LD. CIT(A) ERRED IN CONFIRMING THE ADDITION MADE BY THE ASSESSING OFFICER DUE TO NON RESPONSE OF NOTICE UNDER SECTION 133(6) ISSUED TO ONE OF THE CREDITORS OF THE COMPANY M/S. HEALTH PLUS, EVEN THOUGH THE DETAI LS LIKE PAN AN DAASHAR CARD OF THE PROPRIETOR OF M/S. HEALTH PLUS AND CONFIRMATION OF ACCOUNT OF APPELLANT IN THEIR DULY CERTIFIED BY PROPRIETOR WAS SUBMITTED. 2 M.A. NO.901/MUM/2017 2.1 LD. CIT(A) HAS CONFIRMED THE ADDITION OF RS.1,18,700/ - TO TOTAL INCOME INSPITE SUBMISSION O F CONFIRMATION RECEIVED FROM THE SAID CREDITOR. 2.2 THE APPELLANT WAS DEALING WITH THIS PARTY IN F.Y. 2008 - 09 RELEVANT TO A.Y. 2009 - 10. THE APPELLANT HAS SUBMITTED CONFIRMATION OF PARTY BEFORE HONBLE CIT(A) AS ADDITIONAL EVIDENCE AS THE APPELLANT WAS UNAW ARE OF ANY NOTICE U/S. 133(6) WAS SENT BY LD. AO AND RESPONSE NOT RECEIVED. THIS WAS EVIDENT FROM THE PROCEEDING SHETT OF LD.A.O., SUBMITTED BEFORE LD. CIT(A). 2.3 ATTENTION IS ALSO DRAWN TO THE FACT THAT THE POSTAL RESPONSE WAS LEFT. THAT MEANS THE PA RTY WAS PRESENT DURING THE EARLIER PERIOD. 3. ACCORDINGLY, THE ABOVE SAID ORDER OF THE T R IBUNAL IS DULY RECALLED ONLY TO CONSIDER AND DECIDE THE GROUND NO.2 LEFT UNDECIDED BY THE TRIBUNAL. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 02.05.2 019 . NOTICE OF THE HEARING HAS BEEN DULY TAKEN NOTE OF BY THE PARTIES. 4. IN THE RESULT, THE ASSESSEES MISCELLANEOUS APPLICATION STANDS ALLOWED AS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 01.03.2019 SD/ - (S HAMIM YAHYA) A CCOUNTANT MEMBER M UMBAI ; DATED : 01.03.2019 ROSHANI , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER , (DY./ASSTT. REGISTRAR) ITAT, MUMBAI