M/s. Duratech Concretes & Products, Calicut v. The ITO, Calicut

ITA 290/COCH/2016 | 2013-2014
Pronouncement Date: 28-09-2016

Appeal Details

RSA Number 29021914 RSA 2016
Assessee PAN AAHFD9677P
Bench Cochin
Appeal Number ITA 290/COCH/2016
Duration Of Justice 3 month(s) 3 day(s)
Appellant M/s. Duratech Concretes & Products, Calicut
Respondent The ITO, Calicut
Appeal Type Income Tax Appeal
Pronouncement Date 28-09-2016
Appeal Filed By Assessee
Bench Allotted DB
Tribunal Order Date 28-09-2016
Assessment Year 2013-2014
Appeal Filed On 24-06-2016
Judgment Text
ITA NOS.288-296/COCH/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN . . . ! ! ! ! BEFORE S/SHRI B. P. JAIN AM & GEORGE GEORGE K. JM ' ' ' ' ./ I.TA NOS.288-296/COCH/2016 ( #$ % /ASSESSMENT YEARS : 2013-14 & 2014-15) M/S. DURATECH CONCRETE & PRODUCTS 12/441 KAMPALAM PANTHEERANKAVU KOZHIKODE-673 019. VS THE I.T.O. WARD-2(1) CALICUT ( &' &' &' &' /ASSESSEE APPELLANT) ( ( (( ( ) ) ) ) &' &'&' &' /REVENUE -RESPONDENT) & . . ' ./PAN NO. AAHFD 9677P &' * + /ASSESSEE BY SHRI C.B.M. WARRIER CA ( ) &' * + /REVENUE BY SHRI A. DHANARAJ SR. DR - * ./ / DATE OF HEARING 27/09/2016 0 % * ./ /DATE OF PRONOUNCEMENT 28/09/2016 1 1 1 1 /ORDER PER BENCH: THESE NINE APPEALS OF THE ASSESSEE ARISE FROM TH E DIFFERENT ORDERS OF THE LD. CIT(A) KOZHIKODE EACH DATED 24/03/2016 FOR THE F.Y . 2012-13 & 2013-14 IN RESPECT OF DIFFERENT QUARTERS. 2. SINCE THE ISSUES IN ALL THESE APPEALS ARE IDEN TICAL THEREFORE ALL THE APPEALS ARE BEING TAKEN UP BY THIS COMMON ORDER. ITA NOS.288-296/COCH/2016 2 3. SINCE THE GROUNDS IN ALL THESE APPEALS ARE ALS O IDENTICAL THE GROUNDS TAKEN IN I.T.A. NO. 288/COCH/2016 ARE REPRODUCED HEREINBE LOW: 1. THE LEVY OF LATE FILING FEE U/S. 234E OF THE INCOME TAX ACT RS.23 720/- IS NOT IN ACCORDANCE WITH THE LAW AND FACTS OF THE CASE. 2. THE LATE FILING FEE U/S. 234E IN RESPECT OF THE PER IOD PREVIOUS TO 01.06.2015 IS AGAINST THE PROVISIONS OF THE ACT AND HENCE THE LIABILITY TO BE CANCELLED. 3. THE COMMISSIONER OF INCOME TAX (APPEALS) HAS GONE W RONG IN CONFIRMING THE LEVY OF LATE FEE U/S. 234E. 4. FOR THE ABOVE REASONS THE APPELLANT MAY SUBMIT THE LEVY OF LATE FILING FEE U/S. 234E MAY BE CANCELLED. 4. THE GROUNDS IN OTHER APPEALS AS MENTIONED HERE INABOVE ARE IDENTICAL EXCEPT THE AMOUNT U/S. 234E OF THE ACT. ACCORDINGL Y OUR ORDER HEREINBELOW SHALL BE IDENTICALLY APPLICABLE IN OTHER APPEALS. I.T.A. NO. 288/COCH/2016 5. SINCE THE FACTS IN THE PRESENT APPEAL ARE IDEN TICAL TO THE FACTS IN THE CASE OF M/S. G. ROUTES BUSINESS (P) LTD. IN I.T.A. NO. 285/ COCH/2016 AND ALSO CHALLAN FOR THE PAYMENT OF REQUISITE FEE WAS NOT FILED IN THE P RESENT CASE THEREFORE OUR ORDER IN THE CASE OF M/S. G. ROUTES BUSINESS (P) LT D. IN I.T.A. NO. 285/COCH/2016 ITA NOS.288-296/COCH/2016 3 WHICH IS REPRODUCED HEREINBELOW SHALL BE IDENTICALL Y APPLICABLE IN THE PRESENT APPEAL:- 9. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUS ED THE FACTS OF THE CASE. WE FIND SUBSTANCE IN THE ARGUMENTS OF THE LD. COUNS EL FOR THE ASSESSEE SHRI C.B.M. WARRIER CA. THE LETTER WAS SERVED ON THE A SSESSEE ON 14-03-2016 AND THE ORDER WAS IMMEDIATELY PASSED BY THE LD. CIT(A) ON 24/03/2016. IN THE CIRCUMSTANCES AND FACTS OF THE CASE WE DIRECT THE LD. CIT(A) TO GIVE ONE MORE OPPORTUNITY TO FILE THE APPEAL AFTER CURING TH E DEFECTS. ACCORDINGLY ALL THE GROUNDS OF THE ASSESSEE ARE ALLOWED FOR STATIST ICAL PURPOSES. THUS THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 285/COCH/2016 IS ALLOWED FOR STATISTICAL PURPOSES. IT IS ORDERED ACCORDINGLY. 10. NOW WE SHALL TAKE UP THE OTHER TWO APPEALS OF THE ASSESSEE IN I.T.A. NOS. 286/COCH/2016 AND 287/COCH/2016. SINCE THE FA CTS IN THE PRESENT APPEALS ARE IDENTICAL TO THE FACTS IN THE APPEAL OF THE ASSESSEE IN I.T.A. NO.285/COCH/2016 THEREFORE OUR ORDER HEREINABOVE S HALL BE IDENTICALLY APPLICABLE TO THE FACTS IN THE PRESENT APPEALS AND ACCORDINGLY ALL THE GROUNDS IN BOTH THE APPEALS OF THE ASSESSEE ARE ALL OWED FOR STATISTICAL PURPOSES. THUS BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 11. IN THE RESULT THE APPEALS OF THE ASSESSEE IN I.T.A. NOS.285-287/COCH/2016 ARE ALLOWED FOR STATISTICAL PURPOSES. ACCORDINGLY ALL THE GROUNDS OF THE ASSESSEE ARE AL LOWED FOR STATISTICAL PURPOSES. THUS THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 288/C OCH/2016 IS ALLOWED FOR STATISTICAL PURPOSES. IT IS ORDERED ACCORDINGLY. 6. NOW WE SHALL TAKE UP THE APPEALS OF THE ASSESS EE IN I.T.A. NOS. 289- 296/COCH/2016. SINCE THE FACTS IN THE PRESENT APPE ALS ARE IDENTICAL TO THE FACTS IN THE APPEAL OF THE ASSESSEE IN I.T.A. NO.288/COCH /2016 THEREFORE OUR ORDER HEREINABOVE SHALL BE IDENTICALLY APPLICABLE TO THE FACTS IN THE PRESENT APPEALS ITA NOS.288-296/COCH/2016 4 AND ACCORDINGLY ALL THE GROUNDS IN THE APPEALS OF THE ASSESSEE IN I.T.A. NOS. 289-296/COCH/2016 ARE ALLOWED FOR STATISTICAL PURPO SES. THUS THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT THE APPEALS OF THE ASSESSEE IN I .T.A. NOS. 288-296/COCH/2016 ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN TH E OPEN COURT ON 28-09-2016. SD/- S D/- ( . ) (GEORGE GEORGE K.) ( . . ) (B. P. JAIN) /JUDICIAL MEMBER /ACCOUNTANT MEMBER & /PLACE: /COCHIN 2 /DATED: 28 TH SEPTEMBER 2016 GJ/ 1 * (.3 43%. /COPY TO: 1. &' / M/S. DURATECH CONCRETE & PRODUCTS 12/441 KAMPAL AM PANTHEERANKAVU KOZHIKODE-673 019. 2. () &' /THE I.T.O. WARD-1(1) CALICUT. 3. 5 . ( )/THE COMMISSIONER OF INCOME-TAX(APPEALS) KOZHIKOD E. 4. 5 . /THE COMMISSIONER OF INCOME-TAX KOZHIKODE. 5. 367 (. /THE DR/ITAT COCHIN BENCH. 6. 79 :- /GUARD FILE. 1 /BY ORDER ; /ASSISTANT REGISTRAR - .