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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SHRI PRADIP KUMAR KEDIA&
The instant appeal filed by the assessee is directed against the order dated 19.03.2018 passed by the Commissioner of Income Tax (Appeals)-7, Ahmedabad arising out of the order dated 18.03.2013 passed by the DCIT, Circle – 8, Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year (A.Y.) 2010-11.
2. The Ld. CIT(A) has not dealt with the matter on merit. The appellant has not paid self-assessment tax at the time of filing of its return of income and hence the appeal is not maintainable under Section 249(4) (a) of the Act and, thus, dismissed by the Ld. CIT(A).
Shivam Water Treaters Pvt. Ltd. vs. DCIT Asst.Year –2010-11 - 2 - 3. At the time of hearing of the instant appeal the Ld. Advocate appearing for the assessee submitted before us that the self-assessment tax has been paid. In this regard he drew out attention to Page 14 of the Paper Book filed before us. He has further relied upon the order recorded by the Ld. CIT(A) available at Page 22 of the said Paper Book wherefrom it appears that on 07.03.2018 the Ld. CIT(A) has asked for a report on this issue from the Ld. AO reply whereof was received by him on 13.03.2018. However, without granting an opportunity to the assessee asking for any clarification and/or explanation in regard to such report submitted by the Ld. AO the Ld. CIT(A) passed orders dismissing the appeal holding the same not maintainable as also submitted by the Ld. AR.
4. However, the Ld. DR relied upon the order passed by the authorities below.
Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case and upon perusal of the records of the case made available before us, we are of the prima facie view that the submission made by the Ld. AR has some substance and, thus, we are of the considered opinion that the issue is required to be remitted to the file of the Ld. CIT(A) for adjudication of the same. We pass order accordingly with a further direction upon the him to grant an opportunity of being heard to the appellant and to consider the evidences which the assessee may choose to file at the time of hearing of the appeal
Shivam Water Treaters Pvt. Ltd. vs. DCIT Asst.Year –2010-11 - 3 - and to pass orders in accordance with law. Assessee’s appeal is, therefore, allowed for statistical purposes.
In the result, the appeal preferred by the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 16/09/2021
Sd/- (PRADIP KUMAR KEDIA) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 16/09/2021 TRUE COPY TANMAY, Sr. PS
PER PRADIP KUMAR KEDIA - AM: I have gone through the appellate order authored by the learned Judicial Member. While I totally concur with the conclusion drawn in the matter and restoration of appeal back to the file of the CIT(A), I, however, record my reasons for such concurrance as under;
The rival submissions were considered. The learned counsel for the assessee contends that in the said appeal, the assessee has already paid the admitted tax liability by way of self-assessment tax & TDS etc. albeit after filing of the return. A part of tax liability have been paid before the appellate order of CIT(A) dated 19.03.2018 whereas remaining liability has been discharged after the dismissal of the appeal by the CIT(A) on account of non- payment of tax. In essence, it is the case of the assessee that no tax payable on returned income is outstanding at the time of Shivam Water Treaters Pvt. Ltd. vs. DCIT Asst.Year –2010-11 - 4 - hearing before Tribunal and therefore, the requirement contemplated under Section 294(4)(a) of the Act stood substantially complied with. The evidence towards payment of taxes etc. were adverted to support such plea.
In the light of the submissions made on behalf of the assessee, it is considered expedient to restore the issue back to the file of the CIT(A) in the interest of substantial justice. The CIT(A) shall satisfy himself about the payment of admitted tax and discharge of tax liability on income returned by the assessee. On being satisfied that the tax amount on returned income has since been paid albeit belatedly, he shall exempt the assessee from operation of Section 249(4) of the Act and admit the appeal for its disposal on merits.
The appeal is thus restored back to the file of CIT(A) in terms of directions noted above for its disposal in accordance with law in the light of directions noted above. Sd/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Sd/- Sd/- (PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent.
Shivam Water Treaters Pvt. Ltd. vs. DCIT Asst.Year –2010-11 - 5 -