SHRI RAJ DHATU TRADERS P. LTD, MUMBAI v. ITO WD 5(3)(2), MUMBAI

ITA 6220/MUM/2010 | 2007-2008
Pronouncement Date: 09-11-2011 | Result: Allowed

Appeal Details

RSA Number 622019914 RSA 2010
Assessee PAN AAJCS5690N
Bench Mumbai
Appeal Number ITA 6220/MUM/2010
Duration Of Justice 1 year(s) 2 month(s) 23 day(s)
Appellant SHRI RAJ DHATU TRADERS P. LTD, MUMBAI
Respondent ITO WD 5(3)(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 09-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 09-11-2011
Date Of Final Hearing 09-11-2011
Next Hearing Date 09-11-2011
Assessment Year 2007-2008
Appeal Filed On 16-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI B.R. MITTAL (JUDICIAL MEMBER) AND SHRI T.R. SOOD (ACCOUNTANT MEMBER) ITA NO. 6220/MUM/2010 ASSESSMENT YEAR-2007-08 M/S. RAJ DHATU TRADERS PVT. LTD. 137A KANDORI NAGAR CHS LTD. 199/215 PANJARAPOLE LANE P.S. MARG MUMBAI-400 004 PAN-AAJCS 5690 N VS. THE ITO WARD-5(3)(2) MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI M.S. MATURIA RESPONDENT BY: SHRI G.P. TRIVEDI DATE OF HEARING :09.11.2011 DATE OF PRONOUNCEMENT: 09.11.2011 O R D E R PER B.R. MITTAL JM : THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT Y EAR 2007-08 AGAINST EX PARTE ORDER OF LD. CIT(A) DT.02.07.2010 ON FOLLOWING GROUNDS: 1. ON THE FACTS AND IN LAW LD. CIT(A) HAS ERRED IN SU STAINING ESTIMATION OF NET PROFIT OF RS. 29 79 330/- MADE BY AO WHILE PASSING IMPUGNED ASSESSMENT ORDER. 2. ON THE FACTS AND IN LAW BOTH THE LOWER AUTHORITIES HAS ERRED IN ALLEGING THAT THE APPELLANT WAS NOT AVAILABLE AT IT S REGISTERED OFFICE WHEN IN FACT IMPUGNED ASSESSMENT ORDER AS WELL AS IMPUGNED APPEAL ORDER WERE PROPERLY SERVED AND RECEIVED BY T HE APPELLANT AT ITS REGISTERED OFFICE. COPIES OF ALLEGED REPORTS O F ITI AND COPIES OF UNSERVED NOTICES WITH PROOF OF DISPATCH NOT PROVIDE D FOR REBUTTAL EVEN THOUGH SPECIFIC REQUESTS WAS MADE BEFORE THE A O. 3. WE HAVE HEARD THE LD. REPRESENTATIVES OF PARTIES AN D PERUSED THE ORDERS OF AUTHORITIES BELOW. 4. THE ASSESSING OFFICER HAS COMPLETED THE ASSESSMENT U/S. 144 OF I.T. ACT. WE OBSERVE THAT ASSESSEE CONTENDED THAT HE DI D NOT RECEIVE NOTICE ITA NO. 6220/M/2010 2 ISSUED BY AO AT THE GIVEN ADDRESS. THE ASSESSEE AL SO STATED THAT NO NOTICE WAS RECEIVED BY HIM OF FIXING THE APPEAL OF HEARING BY LD. CIT(A). AT THE TIME OF HEARING LD. AR REITERATED THE ABOVE FACTS. HOWEVER HE SUBMITTED THAT ASSESSEE PREPARED TO CO-OPERATE WITH AO BY FUR NISHING REQUISITE DETAILS/DOCUMENTS IF AN OPPORTUNITY IS GIVEN TO ASS ESSEE. HE SUBMITTED THAT THERE WAS NO INTENTIONAL NON-COMPLIANCE ON THE PART OF ASSESSEE. 5. CONSIDERING THE ABOVE FACTS AND SUBMISSIONS OF LD. AR IT WAS SUGGESTED IF THE MATTER IS RESTORE TO AO WHETHER AS SESSEE WILL CO-OPERATE WITH AO TO ENABLE THE AO TO MAKE THE ASSESSMENT AS PER LAW. THE LD. AR HAS GIVEN AN UNDERTAKING TO CO-OPERATE WITH AO TO E NABLE HIM TO MAKE ASSESSMENT. THE LD. DEPARTMENTAL REPRESENTATIVE SU BMITTED THAT HE HAS NO OBJECTION TO RESTORE THE MATTER TO AO. 6. IN VIEW OF ABOVE FACTS WE SET ASIDE THE ORDERS OF A UTHORITIES BELOW AND RESTORE THE MATTER TO THE FILE OF AO TO ENABLE HIM TO MAKE FRESH ASSESSMENT IN ACCORDANCE WITH LAW AFTER GIVING DUE OPPORTUNITY OF HEARING TO ASSESSEE. AT THE TIME OF HEARING IT WAS MADE CLEAR TO LD. AR THAT ASSESSEE AND/OR ITS REPRESENTATIVES WILL APPEAR BEFORE AO WI THIN TWO MONTHS FROM TODAY TO ASCERTAIN THE DATE FIXED FOR AND TO CO-OPE RATE WITH AO BY FURNISHING REQUISITE DETAILS AS MAY BE REQUIRED BY HIM IF NO N OTICE IS RECEIVED BY ASSESSEE FROM AO. SUBJECT TO ABOVE GROUND OF APPE AL TAKEN BY ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 09.11.2011. SD/- SD/- ( T.R. SOOD) (B.R. MITTAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 9 TH NOVEMBER 2011 RJ ITA NO. 6220/M/2010 3 COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR E BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR I.T.A.T MUMBAI