NEWORDER EXPORTS PRIVATE LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 5(2)(1), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH MUMBAI
BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &
SMT. RENU JAUHRI, ACCOUNTANT MEMBER
Neworder exports Pvt ltd
Room No. 16, 2nd floor,
28/30, Krupal Hemraj Bldg
HG Road, Gamdevi, Mumbai
– 400007. Vs.
ITO, Ward 5(2)
Room No. 567, 5th floor,
Aayakar Bhavan,
Mumbai 400020. PAN/GIR No. AACCN6418L
(Applicant)
(Respondent)
Assessee by Shri J.P Purohit
Revenue by Shri Leyaqat Ali Aafaqui, Sr. AR
Date of Hearing
26.03.2025
Date of Pronouncement
04.04.2025
आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 17.12.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National
Faceless Appeal Centre, Delhi / CIT(A), for the A.Y 2012-
13. 2
Neworder Exports Pvt Ltd, Mumbai
2. At the very outset, it was argued by Ld. AR that the present penalty has arisen out of the assessment order dt.
10.12.2019 and the Coordinate Bench of ITAT in ITA No.
1821/Mum/2023 in the case of assessee has restored the appeal challenging the quantum additions to Ld. CIT(A) for afresh adjudication. Therefore this appeal may be restored to the same authority.
On the other hand, Ld. DR has raised no objection to the contentions raised by the assessee.
After having heard both the parties, we found that there is no dispute as to the facts of the present case. Considering the factual position that the Coordinate Bench of ITAT in ITA No. 1821/Mum/2023 in the case of assessee has restored the appeal challenging the quantum additions to Ld. CIT(A). And the present appeal is also outcome of the same assessment order, therefore this appeal is also restored back to the file of the Ld. CIT(A) for afresh adjudication, keeping in view the outcome in the appeal filed by the assessee against quantum additions.
Before parting, we make it clear that our decision to restore the matter back to the file of the Ld.CIT(A) shall in no way be construed as having any reflection or expression
3
Neworder Exports Pvt Ltd, Mumbai on the merits of the dispute, which shall be adjudicated by the Ld. CIT(A) independently in accordance with law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 04.04.2025. (RENU JAUHRI) (SANDEEP GOSAIN)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai, Dated 04/04/2025
KRK, PS
आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. संबंिधत आयकर आयु / The CIT(A)
4. आयकर आयु(अपील) / Concerned CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मुबई / DR, ITAT, Mumbai
6. गाड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
सािपत ित ////
उप/सहायक पंजीकार ( Asst.