OM GASES AND CHEMICALS ,MUMBAI vs. ITO WARD 2(2), KALYAN
|आयकर अपीलीय न्यायाधिकरण न्यायपीठ, म ुंबई|
IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH,
MUMBAI
BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER
आयकर अपील सुं./ITA No. 2773/MUM/2025
(नििाारण वर्ा / Assessment Year :2014-15)
Om Gases & Chemicals
Shop No. 4, Shiv Om
Palace, Subhash Nagar,
Punjabi Colony,
Ulhasnagar, Maharashtra -
421003
v/s.
बिाम
ITO, Ward 2(2), Kalyan
Ram Mansion, Near SBI
Kalyan Main Branch,
Kalyan Murbad Road,
Kalyan, Thane District,
Maharashtra-421301
स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFO4841K
Appellant/अपीलार्थी
..
Respondent/प्रनिवादी
निर्ााररती की ओर से /Assessee by:
Shri Aditya Ramachandran
राजस्व की ओर से /Revenue by:
Shri Ram Krishn Kedia
स िवाई की िारीख / Date of Hearing
17.06.2025
घोर्णा की िारीख/Date of Pronouncement
23.06.2025
आदेश / O R D E R
PER SANDEEP GOSAIN [J.M.]:-
This appeal is filed by the assessee against the order of the Learned
Commissioner of Income-tax (Appeals), Mumbai/National Faceless Appeal
Centre, Delhi [hereinafter referred to as “CIT(A)”] dated 12.02.2025 passed u/s.
250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2014-15. 2. The assessee has raised the following ground of appeal:
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Om Gases and Chemicals
“1. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in dismissing the appeal of the assessee and confirming addition of Rs.
20,74,935 (which was originally made on protective basis) disregarding the submission of the appellant that it had opted to settle the pending appeal in respect of the same addition made on a substantive basis in AY 2013-14 under the Direct Tax Vivad se Vishwas Scheme, 2024.”
At the outset, I notice that additions were made in both years i.e. AY 2013- 14 and AY 2014-15 on the same issue of “on money” paid towards to purchase the property and consequently, the substantive additions were made in AY 2013-14 and protective in AY 2014-15 4. Since the issue for AY 2013-14 has been conclusively resolved through the Vivad se Vishwas scheme 2024, and due taxes have already been paid. In this regard, form Nos 1 to 4 have already been placed on record, which are at paper book page Nos 47 to 68 under DTVSV. 5. Therefore, in my view, the protective assessment proceedings for AY 14– 15 are based on the same issue and have become infructuous. 6. Therefore, taking into consideration the above facts, the present appeal stands dismissed as infructuous. 7. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 23.06.2025. SANDEEP GOSAIN (न्यानयक सदस्य/JUDICIAL MEMBER)
Place: म ुंबई/Mumbai
दिन ुंक /Date 23.06.2025
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Om Gases and Chemicals
अननकेत स ुंह र जपूत/ स्टेनो
आदेश की प्रनतनलनि अग्रेनित/Copy of the Order forwarded to :
1. अपीलार्थी / The Appellant
2. प्रत्यर्थी / The Respondent.
3. आयकर आयुक्त / CIT
4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT,
Mumbai
5. गार्ड फाईल / Guard file.
सत्यानित प्रनत ////
आदेशािुसार/ BY ORDER,
सहायक िंजीकार (Asstt.