Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, MUMBAI BENCH “F” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI NARENDER KUMAR CHOUDHRY
This appeal has been preferred by the assessee against the order dated 09.11.2023 passed by the Ld. Commissioner of Income- tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2018-19, raising following grounds:
The learned Commssioner of Income-tax (Appeals) erred in dismissing the Petition of Appeal filed by the Appellant by passing
Freight Connections India Pvt. Ltd. Freight Connections India Pvt. Ltd. an ex-parte order without granting adequate opportunity to the parte order without granting adequate opportunity to the parte order without granting adequate opportunity to the Appellant to file submissions in the matter. The order therefore Appellant to file submissions in the matter. The order therefore Appellant to file submissions in the matter. The order therefore suffers from lack of natural justice and requires to be quashed. fers from lack of natural justice and requires to be quashed. fers from lack of natural justice and requires to be quashed. 2. 2 The learned Commissioner of Income The learned Commissioner of Income-tax (Appeals) erred in stating tax (Appeals) erred in stating that the Appellant did not file submissions in response to the Notice that the Appellant did not file submissions in response to the Notice that the Appellant did not file submissions in response to the Notice dated October 5, 2021, nor sought an adjournment in the matter, dated October 5, 2021, nor sought an adjournment in the dated October 5, 2021, nor sought an adjournment in the when in actual fact the Appellant had requested for an when in actual fact the Appellant had requested for an adjournment adjournment vide letter dated October 20, 2021. vide letter dated October 20, 2021. 3. 3 The learned Commssioner of Income The learned Commssioner of Income-tax (Appeals) erred in tax (Appeals) erred in confirming the additions challenged by the Appellant in the Petition confirming the additions challenged by the Appellant in the Petition confirming the additions challenged by the Appellant in the Petition of the Appeal by of the Appeal by alleging that the Appellant was not aggrieved with alleging that the Appellant was not aggrieved with the Assessment Order and was not interested in pursuing the the Assessment Order and was not interested in pursuing the the Assessment Order and was not interested in pursuing the appeal. 4. 4 The learned Commissioner of Income 4 The learned Commissioner of Income-tax (Appeals) erred in tax (Appeals) erred in disregarding the contention raised by the Appellant that the disregarding the contention raised by the Appellant that the disregarding the contention raised by the Appellant that the Business Income Business Income of the Appellant has been erroneously considered of the Appellant has been erroneously considered in the Income Tax Computation Sheet at Rs. 13,28,14,103/- as in the Income Tax Computation Sheet at Rs. 13,28,14,103/ in the Income Tax Computation Sheet at Rs. 13,28,14,103/ against the correct amount of Rs. 13,23,46,074/ against the correct amount of Rs. 13,23,46,074/-, despite the fact , despite the fact that no addition has been made to the Total Income of the Appellant that no addition has been made to the Total Income of the Appellant that no addition has been made to the Total Income of the Appellant vide the As vide the Assessment Order passed under Section 143(3) of the Act. sessment Order passed under Section 143(3) of the Act. The Appellant submits that the tax liability be computed on the The Appellant submits that the tax liability be computed on the The Appellant submits that the tax liability be computed on the correct Total Income of Rs. 13,23,46,074/ correct Total Income of Rs. 13,23,46,074/- as returned by the as returned by the Appellant.
The learned Commissioner of Income The learned Commissioner of Income-tax (Appeals) erred in tax (Appeals) erred in disregarding the fact that the Assessment Order passed under disregarding the fact that the Assessment Order passed under disregarding the fact that the Assessment Order passed under Section 143(3) of the Act will override the Intimation issued under Section 143(3) of the Act will override the Intimation issued under Section 143(3) of the Act will override the Intimation issued under Section 143(1) of the Act, whereby the Total Income determined as Section 143(1) of the Act, whereby the Total Income determined as Section 143(1) of the Act, whereby the Total Income determined as per the Assessment Order under Section 143(3) of the Act will per the Assessment Order under Section 143(3) of the Act will per the Assessment Order under Section 143(3) of the Act will override the Total Income wrongly assessed under Section 143(1) of override the Total Income wrongly assessed under Section 143(1) of override the Total Income wrongly assessed under Section 143(1) of the Act, pursuant to which there can be no further tax payable by the Act, pursuant to which there can be no further tax payable by the Act, pursuant to which there can be no further tax payable by the Appellant. the Appellant.
The learned Commissioner of Income The learned Commissioner of Income-tax (Appeals) erred in tax (Appeals) erred in confirming the levy of interest under Section 234 confirming the levy of interest under Section 234A of the Act of A of the Act of Rs.3,100/-. The Appellant denies the liability to the levy of such . The Appellant denies the liability to the levy of such . The Appellant denies the liability to the levy of such interest and submits that the same be deleted. interest and submits that the same be deleted.
The learned Commissioner of Income The learned Commissioner of Income-tax (Appeals) erred in tax (Appeals) erred in confirming the additional levy of interest under Section 234C of the confirming the additional levy of interest under Section 234C of the confirming the additional levy of interest under Section 234C of the Act of Rs.6,211/ Act of Rs.6,211/-. The Appellant denies the liability to the levy of . The Appellant denies the liability to the levy of such interest and submits that the same be deleted. such interest and submits that the same be deleted.
At the outset, the Ld. counsel for the assessee submitted that At the outset, the Ld. counsel for the assessee submitted that At the outset, the Ld. counsel for the assessee submitted that the order passed by the Ld. CIT(A) is the order passed by the Ld. CIT(A) is ex-parte without any finding o without any finding of on merit of addition , of addition , therefore, it should be restored back therefore, it should be restored back t him for deciding on merit.
Freight Connections India Pvt. Ltd. Freight Connections India Pvt. Ltd.
We have heard rival submission of the parties and perused the We have heard rival submission of the parties and perused the We have heard rival submission of the parties and perused the relevant material on record. We find that the Ld. CIT(A) has relevant material on record. We find that the Ld. CIT(A) has relevant material on record. We find that the Ld. CIT(A) has dismissed the appeal for default on t dismissed the appeal for default on the part of the assessee he part of the assessee in finding on merit of the addition made prosecuting its appeal, but no prosecuting its appeal, but no finding on merit of the addition by the Assessing Officer, has been given by the Assessing Officer, has been given. Under the provisions of . Under the provisions of section 250(6) of the Income section 250(6) of the Income-tax Act, 1961 (in short ‘the Act’ tax Act, 1961 (in short ‘the Act’), the Ld. CIT(A) is required to is required to give his finding on merit of addition and on merit of addition and pass a reasoned order even without representation on the part of a reasoned order even without representation on the part of a reasoned order even without representation on the part of r of the Ld. CIT(A) and the assessee , therefore, we set aside the orde therefore, we set aside the order of the Ld. CIT(A) and restore the issue back to him for deciding afresh after taking into the issue back to him for deciding afresh after taking into the issue back to him for deciding afresh after taking into consideration submission of the tion submission of the assessee and pass a reasoned pass a reasoned order on merit of the addition challenged by the assessee. In the order on merit of the addition challenged by the assessee. In the order on merit of the addition challenged by the assessee. In the result, the ground No. 1 of the appeal of the assessee is allowed. result, the ground No. 1 of the appeal of the assessee is allowed. result, the ground No. 1 of the appeal of the assessee is allowed.
3.1 Since, the appeal has been restored Since, the appeal has been restored back to the file of the Ld. to the file of the Ld. CIT(A) for deciding afresh (A) for deciding afresh, other grounds raised by the assessee are other grounds raised by the assessee are rendered infructuous. rendered infructuous.
In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes. statistical purposes.