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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
Before: Shri B.R. Baskaran (AM)
The assessee has filed these two appeals challenging the orders passed by Ld CIT(A)-44, Mumbai and they relate to the assessment years 2008-09 and 2009-10.
The Ld CIT(A) has dismissed the appeals in limine, since the assessee has not paid the self assessment tax due on the return of income filed by him for these two years.
The Ld A.R submitted that the assessee has since paid the self assessment tax and in support of the same, he furnished copies of the tax challans. Accordingly he prayed that the Ld CIT(A) may be directed to dispose of the appeals on merits.
I heard Ld D.R and perused the record. I notice that an identical issue was considered by Hyderabad bench of Tribunal in the case of M/s Kanchenjunga Greenland P Ltd Vs. DCIT (ITA No.238/H/2014 dated 29-10-2014), wherein the Tribunal restored the appeal back to the file of the Ld CIT(A) by following the decision rendered in the case of Nagavalli Green Lands P Ltd Vs. DCIT (ITA No.521/Hyd/2012). The relevant observations are extracted below:- “10. This Tribunal in the case of Nagavalli Green Lands Pvt. Ltd. vs. DCIT in in its consolidated order dated 08/06/2012. The relevant portion is extracted below:
"5. As seen from the above table, the admitted taxes payable by the assessee have been paid on the respective dates mentioned at the column 'date of payment of admitted tax' and the same has been confirmed by the learned counsel for the assessee at the time of hearing before us. We are, therefore, of the opinion that it is fair to admit all these appeals now as the assessee discharged their duties in paying the admitted taxes. In this connection, we refer to the decision of the coordinate Bench of ITAT, Hyderabad in the case of Banu Begum in for A.Y. 2008-09 order dated 30/04/2012:
Now that the assessee has paid the admitted taxes on the returned income, we set aside the impugned order of the CIT(A), and restore the matter to the file of the CIT(A) to adjudicate the appeal before him on merits. He shall give reasonable opportunity of hearing to the assessee, and decide the appeal afresh in accordance with law.
6. Since the issue under consideration is identical to the one decided by the co-ordinate Bench in the case of Banu Begum (supra) and the assessee have paid the admitted taxes on the returned income, respectfully following the said decision, we set aside the impugned orders of the CIT(A), and restore the matter to the file of the CIT(A) to adjudicate the appeals before him on merits after giving reasonable opportunity of bearing to the assessee and decide the same afresh in accordance with law."
In the instant case also, the assessee has paid the self assessment tax and hence I restore these two appeals to the file of Ld CIT(A), subject to the condition that the assessee shall explain to the satisfaction of the Ld CIT(A) the reasons for the delay in payment of self assessment tax and after satisfying himself with the reasons, the Ld CIT(A) may proceed to dispose of the appeals on merits.
In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order has been pronounced in the Court on 4.5.2017.