SATIDHAM SYNTEX LIMITED ,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5(3)(1), MUMBAI, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G’ BENCH
MUMBAI
BEFORE: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER
&
SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER
Satidham Syntex
Limited
Office No. 406,
Tandice-69,
Govind Nagar,
Kurla Rd Near
Darpan Telephone
Exchange Andheri
East,
Mumbai City,
Mumbai-400059. Vs. The Assistant
Commissioner of Income
Tax
Circle 5(3)(1),
Room No. 573, 5th Floor,
Aayakar Bhavan,
Maharishi Karve Road,
Mumbai-400020. PAN/GIR No.AAFCS6656N
(Appellant)
..
(Respondent)
Assessee by Shri. Rakesh Joshi
Revenue by Shri. Dr. Kishore Dhule,
Sr. DR
Date of Hearing
26/03/2025
Date of Pronouncement
28/03/2025
आदेश / O R D E R
PER VIKRAM SINGH YADAV (A.M): This appeal has been preferred against the impugned order dated 30.04.2024 passed in Appeal no. CIT(A) 10, Mumbai/10432/2019-20 by the Ld. Commissioner of Income– tax(Appeals)/ National Faceless Appeal Centre (NFAC) [hereinafter referred to as the “CIT(A)”] u/s. 250 of the Income- Satidham Syntex Limited
2
Tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment year [A.Y.] 2010-11. 2. During the course of hearing, the Ld. AR submitted that the assessee has filed the appeal before the Ld. CIT(A) against the assessment order u/s. 143(3) r/w 254 of the Act dated
31.12.2019. It was submitted that the assessee in its appeal has raised the ground against the levy of interest u/s. 234 B of the Act which was not levied initially by the AO under the original assessment order passed u/s. 143(3) of the Act. It was submitted that from the persual of the impugned order passed by the Ld. CIT(A), it is evident that the Ld. CIT(A) has not adjudicated that ground of appeal and the appeal have been dismissed. It was accordingly submitted that the matter deserves to set aside to the file of Ld. CIT(A) to decide the ground of appeal so taken by the assessee against the levy of interest u/s. 234B of the Act.
The Ld. DR was heard who also fairly submitted that the ground of appeal so taken by the assessee has not been decided by Ld. CIT(A).
After hearing both the parties and considering the material available on record, the matter is set aside to the file of Ld. CIT(A) to decide the ground of appeal so taken by the assessee regarding levy of interest u/s. 234 B of the Act and decide as per law after providing reasonable opportunity to the assessee. Satidham Syntex Limited
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in open court on 28.03.2025. (RAHUL CHAUDHARY) (VIKRAM SINGH YADAV)
JUDICIAL MEMBER
ACCOUNTANT MEMBER
Mumbai; Dated 28/03/2025
Anandi Nambi, Steno
Copy of the Order forwarded to:
BY ORDER,
(Asstt.