ALMOND BLOSSOM DECORAZIONE P.LTD, MUMBAI v. DCIT CPC TDS GHAZIABAD, MUMBAI

ITA 3851/MUM/2015 | misc
Pronouncement Date: 03-10-2016

Appeal Details

RSA Number 385119914 RSA 2015
Assessee PAN AAICA6987F
Bench Mumbai
Appeal Number ITA 3851/MUM/2015
Duration Of Justice 1 year(s) 3 month(s) 11 day(s)
Appellant ALMOND BLOSSOM DECORAZIONE P.LTD, MUMBAI
Respondent DCIT CPC TDS GHAZIABAD, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 03-10-2016
Appeal Filed By Assessee
Bench Allotted B
Tribunal Order Date 03-10-2016
Assessment Year misc
Appeal Filed On 22-06-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH MUMBAI BEFORE SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH JUDICIAL MEMBER I.T.A. NO.3851/M/2015 (ASSESSMENT YEAR: 2013 - 2014 ) (QUARTER - 3) I.T.A. NO.3852 /M/2015 (ASSESSMENT YEAR: 2013 - 2014 ) (QUARTER - 4 ) ALMOND BLOSSOM DECORAZIONE PVT LTD. 312 AL AZHAR BLDG SAIFEE MAHAL AL MARG MALABAR HILLS MUMBAI 400 006. / VS. DCIT CPC TDS GAZIABAD. ./ PAN : AAAICA6987F ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : SHRI CHIRAG RAMESHCHANDRA SHAH / RESPONDENT BY : SHRI MANOJ KUMAR DR / DATE OF HEARING : 03.10.2016 / DATE OF PRONOUNCEMENT : 03.10.2016 / O R D E R PER D. KARUNAKARA RAO AM: THERE ARE TWO APPEALS UNDER CONSIDERATION INVOLVING QUARTER - 3 AND QUARTER - 4 OF THE ASSESSMENT YEAR 2013 - 2014. SINCE THE ISSUES RAISED IN THESE APPEALS ARE INTER - CONNECTED THEREFORE FOR THE SAKE OF CONVENIENCE THEY ARE CLUBBED HEARD TOGETHER AND DISPOSED OFF IN THIS CONSO LIDATED ORDER. ADJUDICATION OF THESE APPEALS IS GIVEN IN THE FOLLOWING PARAGRAPHS OF THIS ORDER. 2. BRIEFLY STATED RELEVANT FACTS OF THESE CASES ARE THAT AO PASSED ASSESSMENT ORDER U/S 200A OF THE ACT IN CONNECTION WITH LEVY OF LATE FILING FEES FOR QUARTER - 3 AND 4. IN CONNECTION WITH THE NET PAYABLE FOR QUARTER - 3 WORKS OUT TO RS. 53 720/ - AND FOR QUARTER - 4 IS RS. 29 260/ - . THESE AMOUNTS INCLUDE THE INTEREST ON LATE PAYMENT AMOUNTING TO RS. 9 720/ - FOR QUARTER - 3 AND RS. 9 255/ - FOR QUARTER - 4. IN CONNECTIO N WITH THE ABOVE LEVY OF THE FILING FEES ASSESSEE APPEALED TO THE FIRST APPELLATE AUTHORITY. 2 3. DURING THE PROCEEDINGS BEFORE THE FIRST APPELLATE AUTHORITY AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE CIT (A) DISMISSED THE APPEALS. AGGRIEVED AS SESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. DURING THE PROCEEDINGS BEFORE US AT THE OUTSET LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE DOES NOT PRESS THE DEMAND SOFARAS THE INTEREST ON LATE FEES FOR BOTH THE QUARTERS IS CONCERNED. ACCORDINGLY THAT PART OF THE DEMAND IS SUSTAINED AT THE CONCESSION GRANTED BY THE LD COUNSEL FOR THE ASSESSEE. 5. REGARDING THE BALANCE OF THE DEMAND RAISED U/S 200A OF THE ACT LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ORDER OF THE CIT (A) PASSED EX - PARTE AND THE CIT (A) HAS ERRONEOUSLY RELIED ON THE BOMBAY HIGH COURT JUDGMENT IN THE CASE OF RASHMIKANT KUNDALIA VS. UNION OF INDIA DATED 9 TH FEBRUARY 2015. NO CITATION IS GIVEN IN THE ORDERS OF THE CIT (A). FURTHER LD COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THE CASE OF THE ASSESSEE IS SQUARELY COVERED BY THE ORDER OF THE TRIBUNAL IN THE CASE OF KASH REALTORS PVT LTD. VS. ANR. VS. ITO & ANR (47 CCH 0523) (MUM. TRIB) AND THE DECISION OF THE ITAT AHMEDABAD IN THE CASE OF SIDDHI VINAYAK DEVELOPERS VS. DCIT IN ITA NOS.2321 & 2322/AHD/2015 DATED 14.10.2015. THE CITED DECISIONS OF THE TRIBUNAL ARE RELEVANT FOR THE PROPOSITION THAT WHILE PROCESSING THE STATEMENT U/S 200A OF THE ACT AO SHOULD NOT MAKE ANY ADJUSTMENT BY LEVYING FEES U/S 234E OF THE ACT F OR THE PERIOD PRIOR TO 1.6.2015 . ASSESSEE WAS GIVEN RELIEF IN THE SAID TWO CASES RELYING ON THE DECISION OF THE ITAT CHENNAI BENCH IN THE CASE OF SMT. G. INDHIRANI & OTHERS VS. DCIT IN ITA NO.109/MAD/2015 APART FROM OTHER DECISIONS. 6. AFTER HEARING BOTH THE PARTIES WE FIND THE PERIOD INVOLVED IN THE PRESENT APPEAL FALLS PRIOR TO 1.6.2015. IN OUR OPINION THERE IS A NEED FOR EXAMINING CLOSELY THE APPLICABILITY OF THE JUDGMENT OF THE HONBLE BOMBAY HIGH COURT IN THE CASE OF RASHMIKANT KUNDALIA (SUPRA). CONSIDERING THE ABOVE WE ARE OF THE OPINION THAT THIS MATTER SHOULD BE REMANDED TO THE FILE OF THE CIT (A) FOR FRESH DECISION IN THE LIGHT OF THE ABOVE CITED DECISIONS OF THE TRIBUNAL (SUPRA) AS WELL AS THE DECISION RELIED UPON BY THE CIT (A) AND AFTER COMPARING THE FACTS OF T HE SAID CASES TO THE FACTS OF THE PRESENT CASE. ASSESSEE IS ALSO DIRECTED TO ENSURE HIS APPEARANCE BEFORE THE CIT (A) TO AVOID FURTHER EX - PARTE ORDERS IF ANY. WITH THE ABOVE DIRECTIONS BOTH THE APPEALS 3 OF THE ASSESSEE ARE REMANDED TO THE FILE OF THE CI T (A). ACCORDINGLY GROUNDS RAISED BY THE ASSESSEE IN BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT BOTH THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD OCTOB ER 2016. SD/ - SD/ - ( AMARJIT SINGH ) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; 03.10.2016 . . ./ OKK SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. / DR ITAT MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER / (DY./ASSTT. REGISTRAR) / ITAT MUMBAI