HEMANT B. VYAS, MUMBAI v. DCIT 4(1), MUMBAI

ITA 6664/MUM/2009 | 2006-2007
Pronouncement Date: 29-09-2011 | Result: Allowed

Appeal Details

RSA Number 666419914 RSA 2009
Assessee PAN AAAPV6379F
Bench Mumbai
Appeal Number ITA 6664/MUM/2009
Duration Of Justice 1 year(s) 8 month(s) 28 day(s)
Appellant HEMANT B. VYAS, MUMBAI
Respondent DCIT 4(1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 29-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 29-09-2011
Date Of Final Hearing 29-09-2011
Next Hearing Date 29-09-2011
Assessment Year 2006-2007
Appeal Filed On 31-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI B.R. MITTAL (JUDICIAL MEMBER) AND SHRI RAJENDRA SINGH (ACCOUNTANT MEMBER) ITA NO.6664/MUM/2009 ASSESSMENT YEAR- 2006-07 SHRI HEMANT B. VYAS 61 IRIS C.D. SOMANI MARG CUFFE PARADE MUMBAI-400 005 PAN-AAAPV 6379F VS. THE DY. CIT -12(2) AAYAKAR BHAVAN MUMBAI-400 020 (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SAMEER G. DALAL RESPONDENT BY: SHRI V.V. SHASTRI DATE OF HEARING :29.09.2011 DATE OF PRONOUNCEMENT: 29.9.2011 O R D E R PER B.R. MITTAL JM : THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2003-04 AGAINST ORDER OF LD. CIT(A) DT. 26.10.2009 VIDE WHICH LD. C IT(A) HAS CONFIRMED ADDITION OF AO NOT TO CONSIDER REVISED RETURN FILED BY ASSESSEE AND TO COMPUTE INCOME FROM SALARY AT RS.26 04 761/- INSTEA D OF RS. 14 75 199/-. 2. AT THE TIME OF HEARING LD. AR SUBMITTED THAT AS SESSEE FILED RETURN ON 30.10.2006 DECLARING SALARY INCOME FROM M/S. PRAG B OSMI SYNTHETICS LTD. OF RS. 26 04 761/-. HE SUBMITTED THAT ASSESSEE RECEIV ED SALARY CERTIFICATE ON 4 TH AUGUST 2008 AND THEREAFTER FILED REVISED RETURN ON 7 TH AUGUST 2008 WHEREIN HE REVISED HIS SALARY INCOME AS PER SALARY CERTIFIC ATE ISSUED BY EMPLOYER IN FORM NO. 16. HE SUBMITTED THAT AO REFUSED TO TAKE NOTE OF THE REVISED RETURN ON THE GROUND THAT IT WAS NOT FILED WITHIN T IME. HE SUBMITTED THAT ASSESSEE STATED BEFORE LD. CIT(A) THAT THE EMPLOYER OF THE ASSESSEE DID NOT ITA NO. 6664/M/2009 2 ISSUE SALARY CERTIFICATE FOR ASSESSMENT YEAR 2006-0 7 AND 2007-08 NOR PAID TDS FOR THOSE YEARS TILL 30.7.2008 AS THERE WERE LO SSES. HE SUBMITTED THAT ASSESSEE FILED ORIGINAL RETURN WITHOUT SALARY CERTI FICATE ON AN ESTIMATED BASIS AND AS SOON AS RECEIVED SALARY CERTIFICATE IN FORM NO. 16 ASSESSEE BONAFIDELY FILED REVISED RETURN WITHIN A PERIOD OF 3 DAYS ON T HE BASIS OF SALARY CERTIFICATE ISSUED BY HIS EMPLOYER SHOWING SALARY AT RS. 14 75 199/-. HE SUBMITTED THAT LD. CIT(A) WAS NOT JUSTIFIED NOT TO CONSIDER THE AB OVE FACTS PARTICULARLY WHEN THERE WAS NO IRREGULARITY ON THE PART OF ASSESSEE. HE SUBMITTED THAT THE MATTER COULD BE RESTORED TO AO TO CONSIDER REVISED RETURN OF ASSESSEE. 3. THE LD. DEPARTMENTAL REPRESENTATIVE RELIED ON TH E ORDERS OF AUTHORITIES BELOW. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSION OF L D. REPRESENTATIVES OF THE PARTIES AND THE ORDERS OF AUTHORITIES BELOW. W E OBSERVE THAT DEPARTMENT HAS NOT DISPUTED THE FACT THAT ASSESSEE DID NOT G ET SALARY CERTIFICATE FROM HIS EMPLOYER NOR THE EMPLOYER OF THE ASSESSEE PAID TDS FOR A.Y. 2006-07 AND 2007-08. WE OBSERVE THAT ASSESSEE FILED RETURN WIT HIN TIME ESTIMATING HIS SALARY AT RS. 26 04 761/- ON THE BASIS OF PAST RECO RDS RATHER THAN ACTUAL RECEIPT OF SALARY FROM HIS EMPLOYER. THE DEPARTMEN T HAS NOT DISPUTED THE FACT THAT ASSESSEE FILED REVISED RETURN SHOWING SAL ARY AT RS. 14 75 199/- ON THE BASIS OF SALARY CERTIFICATE ISSUED BY EMPLOYER IN FORM NO. 16. IN THE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE CONSID ERED VIEW THAT THE AO SHOULD HAVE CONSIDERED THE REVISED RETURN OF ASSESS EE INSTEAD OF MAKING ASSESSMENT ON THE BASIS OF ORIGINAL RETURN WHICH W AS FILED BY SHOWING SALARY INCOME ON AN ESTIMATED BASIS. WE FIND MERIT IN THE SUBMISSION OF LD. AR AND IN THE INTEREST OF JUSTICE WE SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORE THE ISSUE TO THE FILE OF AO WITH A DIRECTIO N TO PASS FRESH ASSESSMENT ORDER AFTER CONSIDERING SALARY CERTIFICATE AND SUCH OTHER EVIDENCES AS MAY BE FILED BY ASSESSEE AS PER LAW AND AFTER GIVING DUE O PPORTUNITY OF HEARING. HENCE GROUNDS OF APPEAL TAKEN BY ASSESSEE ARE ALLO WED FOR STATISTICAL PURPOSES. ITA NO. 6664/M/2009 3 5. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 29.9.2011. SD/- SD/- ( RAJENDRA SINGH) (B.R. MITTAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 29 TH SEPTEMBER 2011 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR H BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR I.T.A.T MUMBAI ITA NO. 6664/M/2009 4 DATE INITIALS 1. DRAFT DICTATED ON: 29.9.2011 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 29.09.2011 SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: SR. PS/PS 6. ORDER PRONOUNCED ON: SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: SR. PS/PS 9. DATE ON WHICH FILE GOES TO AR 10. DATE OF DISPATCH OF ORDER: