DEW DROP IMPEX (P) LTD, MUMBAI v. ACIT CIR 8(1), MUMBAI

ITSSA 136/MUM/2005 | misc
Pronouncement Date: 29-12-2011 | Result: Allowed

Appeal Details

RSA Number 13619916 RSA 2005
Assessee PAN AAACC6611J
Bench Mumbai
Appeal Number ITSSA 136/MUM/2005
Duration Of Justice 6 year(s) 9 month(s)
Appellant DEW DROP IMPEX (P) LTD, MUMBAI
Respondent ACIT CIR 8(1), MUMBAI
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 29-12-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 29-12-2011
Date Of Final Hearing 29-12-2011
Next Hearing Date 29-12-2011
Assessment Year misc
Appeal Filed On 29-03-2005
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI B.R. MITTAL (JUDICIAL MEMBER) AND SHRI J. SUDHAKAR REDDY (ACCOUNTANT MEMBER) IT(SS)A NO.137/MUM/2005 ITA(SS) NO. 95/MUM/2007 BLOCK PERIOD 1.4.1989 TO 21.12.1999 M/S. CONFIDENCE EXPORT (P) LTD. 9 INDUSTRY HOUSE PLOT NO. 4 MARWAH ESTATE OFF SAKI VIHAR ROAD ANDHERI (E) MUMBAI-400 072 PAN-AAACC 6611J VS. THE ACIT CIRCLE-8(1) AAYAKAR BHAVAN MUMBAI-400 020 IT(SS)A NO.103/MUM/2007 BLOCK PERIOD 1.4.1989 TO 21.12.1999 THE ACIT CIRCLE-8(1) AAYAKAR BHAVAN MUMBAI-400 020 VS. M/S. CONFIDENCE EXPORT (P) LTD. 9 INDUSTRY HOUSE PLOT NO. 4 MARWAH ESTATE OFF SAKI VIHAR ROAD ANDHERI (E) MUMBAI-400 072 (APPELLANT) (RESPONDENT) IT(SS)A NO.138/MUM/2005 BLOCK PERIOD 1.4.1989 TO 21.12.1999 M/S. IVORY ENTERPRISES PVT. LTD. 9 INDUSTRY HOUSE PLOT NO. 4 MARWAH ESTATE OFF SAKI VIHAR ROAD ANDHERI (E) MUMBAI-400 072 PAN-AAACI 4812R VS. THE ACIT CIRCLE-8(1) AAYAKAR BHAVAN MUMBAI-400 020 IT(SS)A NO.159/MUM/2005 BLOCK PERIOD 1.4.1989 TO 21.12.1999 THE ACIT CIRCLE-8(1) AAYAKAR BHAVAN MUMBAI-400 020 VS. M/S. IVORY ENTERPRISES PVT. LTD. 9 INDUSTRY HOUSE PLOT NO. 4 MARWAH ESTATE OFF SAKI VIHAR ROAD ANDHERI (E) MUMBAI-400 072 M/S. DEW DROP IMPEX M/S. CONFIDENCE EXPORT M/S. IVORY ENTERPRISES PVT. LTD. 2 IT(SS)A NO.136/MUM/2005 BLOCK PERIOD 1.4.1989 TO 21.12.1999 M/S. DEW DROP IMPEX (P) LTD. 9 INDUSTRY HOUSE PLOT NO. 4 MARWAH ESTATE OFF SAKI VIHAR ROAD ANDHERI (E) MUMBAI-400 072 PAN-AAACC 6611J VS. THE ACIT CIRCLE-8(1) AAYAKAR BHAVAN MUMBAI-400 020 ASSESSEE BY: SHRI BEHARILAL RESPONDENT BY: SHRI SATBIR SING DATE OF HEARING :29.12.2011 DATE OF PRONOUNCEMENT:29.12.2011 O R D E R PER BENCH ALL THESE APPEALS ARE ARISING OUT OF ASSESSMENT OR DERS MADE PURSUANT TO NOTICES ISSUED U/S. 158BD R.W.S. 158BC OF THE I. T. ACT FOR THE BLOCK PERIOD 1.4.1989 TO 31.12.1999. 2. DURING THE COURSE OF HEARING LD. AR SUBMITTED T HAT ASSESSEES ASKED FOR COPY OF THE REASONS RECORDED TO INITIATE BLOCK ASSESSMENT PROCEEDINGS AND COPIES OF SEIZED DOCUMENTS. INSPITE OF REPEATED REQ UEST ASSESSING OFFICER(S) NEITHER GAVE COPY OF SATISFACTORY NOTE RECORDED BY AO OF THE SEARCHED PERSON NOR GAVE COPIES OF SEIZED DOCUMENTS TO ASSES SEE(S). LD. AR FURTHER SUBMITTED THAT NOTICES ISSUED U/S. 158BD OF THE ACT ARE NOT ONLY BAD IN LAW BUT ARE WITHOUT JURISDICTION AND ARE TIME BARRED IN RESPECT OF ALL THE ASSESSEE(S) HEREIN. HE FURTHER SUBMITTED THAT ABOV E GROUND WAS ALSO TAKEN BY ASSESSEE(S) BEFORE LD. CIT(A) BUT LD. CIT(A) HA S NOT ADJUDICATED SAID GROUND. 3. LD. DEPARTMENTAL REPRESENTATIVES COULD NOT CONTR OVERT ABOVE CONTENTION OF LD. AUTHORISED REPRESENTATIVE OF ASSE SSEE. M/S. DEW DROP IMPEX M/S. CONFIDENCE EXPORT M/S. IVORY ENTERPRISES PVT. LTD. 3 4. WE HAVE CONSIDERED THE ABOVE SUBMISSIONS OF LD. REPRESENTATIVES OF PARTIES AND HAVE ALSO PERUSED GROUNDS OF APPEAL(S) TAKEN BY THESE ASSESSEE(S) BEFORE LD. CIT(A) AS WELL AS ORDER(S) O F LD. CIT(A). WE FIND THAT ASSESSEE(S) HAD TAKEN GROUND BEFORE LD. CIT(A) DISP UTING VALIDITY OF ISSUE OF NOTICE U/S. 158BD OF ACT AND LD. CIT(A) HAVE NOT AD JUDICATED SAID GROUND BEFORE DECIDING APPEALS OF MERITS.. SINCE ABOVE GR OUND GOES TO THE VALIDITY OF ASSESSMENT ORDER(S) PASSED WE CONSIDER IT PRUDENT TO RESTORE THIS GROUND TO THE FILE(S) OF LD. CIT(A) TO DECIDE IT ON MERITS BY A SPEAKING ORDER(S) AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE PARTIES. THEREFORE WE SET ASIDE THE ORDER(S) OF LD. CIT(A) AND RESTORE THE ISSUE TO HIS FILE(S) TO DECIDE THE SAME BY A SPEAKING ORDER AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE PARTIES AND CONSIDERING SUCH EVIDENCES AS MAY BE FILED BEFORE H IM. WE ALSO DIRECT LD. CIT(A) TO ENSURE THAT COPIES OF SEIZED DOCUMENTS IF REQUIRED BY ASSESSEE(S) BE GIVEN WHILE DECIDING THE APPEALS OF THESE ASSESS EES. SINCE WE ARE RESTORING THE ISSUE TO THE FILES OF LD. CIT(A) WHIC H GOES TO THE ROOT OF VALIDITY OF ASSESSMENT ORDER(S) PASSED WE DO NOT CONSIDER I T PRUDENT TO DECIDE OTHER ISSUES RELATING TO CONFIRMATION OF ADDITIONS/DELETI ONS MADE BY AO. 5. IN THE RESULT ALL THE APPEALS OF THE ASSESSEES H EREIN AS WELL AS DEPARTMENT ARE ALLOWED FOR STATISTICAL PURPOSES BY RESTORING TO THE FILES OF LD. CIT(A). ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 29 TH DECEMBER 2011. SD/- SD/- ( J. SUDHAKAR REDDY) (B.R. MITTAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 29 TH DECEMBER 2011 RJ M/S. DEW DROP IMPEX M/S. CONFIDENCE EXPORT M/S. IVORY ENTERPRISES PVT. LTD. 4 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