RELOGISTICS (KOCHI) PRIVATE LIMITED, MUMBAI v. ITO - 7(2)-1, MUMBAI

ITA 2594/MUM/2013 | 2007-2008
Pronouncement Date: 05-11-2014 | Result: Allowed

Appeal Details

RSA Number 259419914 RSA 2013
Assessee PAN AABCN2529N
Bench Mumbai
Appeal Number ITA 2594/MUM/2013
Duration Of Justice 1 year(s) 7 month(s)
Appellant RELOGISTICS (KOCHI) PRIVATE LIMITED, MUMBAI
Respondent ITO - 7(2)-1, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 05-11-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 05-11-2014
Date Of Final Hearing 05-11-2014
Next Hearing Date 05-11-2014
Assessment Year 2007-2008
Appeal Filed On 04-04-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH MUMBAI BEFORE HONBLE S/SHRI H.L. KARWA PRESIDENT AND B. R.BASKARAN (AM) . . . . ./I.T.A. NO.2594/MUM/2013 ( / ASSESSMENT YEAR : 2007-08) RELOGISTICS (KOCHI) PVT.LIMITED 3 RD FLOOR COURT HOUSE LOKMANYA TIKAL MARG DHOBI TALAV MUMBAI-400002 / VS. THE INCOME TAX OFFICER WARD 7(2)(1) AAYAKAR BHAVAN MAHARSHI KARVE ROAD MUMBAI-400020 ( / APPELLANT) .. ( !' / RESPONDENT) ./ $% ./ PAN/GIRNO.:AABCN2529N ./I.T.A. NO.2595/MUM/2013 ( / ASSESSMENT YEAR : 2007-08) RELOGISTICS(NORTHEAST) PVT.LTD 3 RD FLOOR COURT HOUSE LOKMANYA TIKAL MARG DHOBI TALAV MUMBAI-400002 / VS. THE INCOME TAX OFFICER WARD 7(2)(1) AAYAKAR BHAVAN MAHARSHI KARVE ROAD MUMBAI-400020 ( / APPELLANT) .. ( !' / RESPONDENT) ./ $% ./ PAN/GIRNO.:AABCN2506N & / APPELLANT BY : SHRI H A PANT !' ' & /RESPONDENT BY : SHRI VIJAY KUMAR BORA ( ) ' * + / DATE OF HEARING : 29.10.2014 - ' * + /DATE OF PRONOUNCEMENT : 5.11.2014. / O R D E R PER B.R.BASKARAN ACCOUNTANT MEMBER: BOTH THE APPEALS HAVE BEEN FILED BY THE RESPECTIVE ASSESSES CHALLENGING THE ORDER PASSED BY LD CIT(A)-9 MUMBAI IN THEIR RE SPECTIVE HANDS AND BOTH THE APPEALS RELATE TO THE ASSESSMENT YEAR 2007-08. SIN CE THE ASSESSMENT HAS BEEN COMPLETED IN BOTH THE CASES IN IDENTICAL MANNER TH E LD A.R APPEARING FOR THE ASSESSEE SUBMITTED THAT BOTH THE APPEALS COULD BE H EARD TOGETHER. ACCORDINGLY ITA NO.2595/M/2013 2 BOTH THE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. WE HEARD THE PARTIES AND PERUSED THE RECORD. BO TH THE ASSESSEES ARE TRANSPORT OPERATORS. FOR CARRYING ON THE BUSINESS BOTH OF THEM HAVE HIRED LORRIES FROM THE MARKET. DURING THE COURSE OF ASSESSMENT P ROCEEDINGS THEY COULD NOT FURNISH DETAILS AS CALLED FOR THE AO AND HENCE THE ASSESSING OFFICER REJECTED THE BOOKS OF ACCOUNT AND ESTIMATED THE INCOME AT 5% OF THE GROSS RECEIPTS IN BOTH THE CASES. THE LD CIT(A) IN BOTH THE CASES CONFI RMED THE ASSESSMENT ORDER. IT IS PERTINENT TO NOTE THAT NONE APPEARED BEFORE LD C IT(A) IN THE CASE OF M/S RELOGISTICS (KOCHI) PVT. LTD. 3. THE COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT BOTH THESE COMPANIES HAVE UNDERTAKEN CONTRACT WORKS FOR SPECIF IC PROJECTS AND HENCE THEY HAVE SHIFTED THEIR RESPECTIVE OFFICE AFTER COMPLETI ON OF THE PROJECT. HENCE BOTH THE ASSESSEES COULD NOT READILY FURNISH THE DETAILS THAT WERE CALLED FOR BY THE AO. THE LD COUNSEL SUBMITTED THAT BOTH THE ASSESSEES WO ULD BE IN A POSITION TO FURNISH THE DETAILS IF AN OPPORTUNITY IS PROVIDED. WE HAVE LD D.R ALSO. 4. WE NOTICE THAT THE ASSESSING OFFICER HAS REJE CTED THE BOOKS OF ACCOUNT ON THE REASONING THAT THE ASSESSEE DID NOT FURNISH THE DETAILS RELATING TO TRANSPORT CHARGES PAID VIZ. THE NAME AND ADDRESSES OF THE RE CIPIENTS THE TDS DEDUCTED OR NOT-DEDUCTED FROM THE TRANSPORT CHARGES PAID BY THE ASSESSEE. THE LD COUNSEL NOW SUBMITS BEFORE US THAT THESE ASSESSEES WOULD BE IN A POSITION TO FURNISH ALL THE RELEVANT DETAILS. FURTHER THE ORDE R IN THE CASE OF M/S RELOGISTICS (KOCHI) PVT LTD HAS BEEN PASSED BY LD CIT(A) EX-PAR TE MEANING THEREBY THE SAID ASSESSEE DID NOT OPPORTUNITY TO PRESENT ITS CA SE BEFORE THE FIRST APPELLATE AUTHORITY. HENCE CONSIDERING THE PECULIAR FACTS P REVAILING IN THESE CASES WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED ON E MORE OPPORTUNITY IN THE INTEREST OF NATURAL JUSTICE. ACCORDINGLY WE SET A SIDE THE ORDERS PASSED BY LD CIT(A) IN THEIR RESPECTIVE HANDS AND RESTORE ALL TH E MATTERS TO HIS FILE WITH THE DIRECTION TO ADJUDICATE THEM AFRESH IN ACCORDANCE W ITH LAW AFTER PROVIDING NECESSARY OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. ITA NO.2595/M/2013 3 5. IN THE RESULT THE APPEALS FILED BY BOTH THE PARTIES ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 5TH NOV 2014 . - ( . /0 1 2 5TH NOV 2014 - ' 3) 4 SD SD ( . . / H.L. KARWA) ( . . / B.R. BASKARAN ) / PRESIDENT / ACCOUNTANT MEMBER / ( ) MUMBAI: 5TH NOV 2014. . . ./ SRL SR. PS ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. ( 9* ( ) / THE CIT(A)- CONCERNED 4. ( 9* / CIT CONCERNED 5. 6. :; 3 !*< + < / ( ) / DR ITAT MUMBAI CONCERNED 3 = ) / GUARD FILE. > ( / BY ORDER TRUE COPY ? $ (ASSTT. REGISTRAR) + < / ( ) /ITAT MUMBAI