ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE
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Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN
Before: SHRI SATBEER SINGH GODARA & SHRI AMARJIT SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER
Order Appealed against Proceedings Name of the Name of the involved u/sec. CIT(A), Kochi-3 DIN & Order Sl.No. ITA.No. A.Y. of the Income Assessee Respondent No. ITBA/APL/S/250/2023- Tax Act, 1961 (in short the 24 & Dated "Act") 1. 404/COCH./2024 2017-18 ABC Sales 1063433840(1) dated Income Tax 27.03.2024 u/sec.143(3) Officer, Circle- Corporation, 1, KANNUR. 2. 441/COCH./2024 2017-18 1063093962(1) dated u/sec.153C PMC VI 204 21.03.2024 r.w.s.144 3. 440/COCH./2024 2017-18 1063094888(1) dated 153A A1 & 204 A2 21.03.2024 4. 449/COCH./2024 2018-19 1063176315(1) DATED 153C r.w.s. 144 ABC Esquire, 22.03.2024 5. 450/COCH./2024 2018-19 1063175015(1) dated 153A N H 22.03.2024 ACIT, Central 6. 451/COCH./2024 2018-19 106317360(1) dated 153C r.w.s.144 Payyannur 22.03.2024 Circle-1, 7. 457/COCH./2024 2019-20 1063333057(1) dated 153C r.w.s.144 Near Perumba 25.03.2024 Kozhikode. 8. 458/COCH./2024 2019-20 1063333284(1) dated 153A Bridge, 25.03.2024 9. 459/COCH./2024 2019-20 1063332532(1) dated 153C r.w.s.144 KANNUR. 25.03.2024 10. 534/COCH./2024 2020-21 1063443682(1) dated 143(3) PIN 670307. 27.03.2024 11. 535/COCH./2024 2020-21 1063443429(1) dated 143(3) PAN 27.03.2024 12. 536/COCH./2024 2020-21 1063442703(1) dated 143(3) AASFA5918K 27.03.2024 KERALA.
454/COCH./2024 2017-18 1063089184(1) dated 153A ABC 21.03.2024 Buildwares The ACIT, 14. 455/COCH./2024 2018-19 1063171196(1) dated 153A India (P) 22.03.2024 Limited, Central 15. 456/COCH./2024 2019-20 1063330118(1) dated 153A Pariyaram, 25.03.2024 Kannur Circle-1, 16. 531/COCH./2024 2015-16 1063388527(1) dated 153A District 26.03.2024 PIN-670502 Kozhikode. 17. 532/COCH./2024 2016-17 1063387958(1) dated 153A PAN 26.03.2024 AALCA5971A 18. 533/COCH./2024 2020-21 1063386718(1) dated 143(3) KERALA. 26.03.2024
Kakkottakath 1063095765(1) dated 153A 19. 497/COCH./2024 2017-18 Naduvilapura 21.03.2024 20. 498/COCH./2024 2018-19 yil Junaid The ACIT, 1063177018(1) dated 153A ABC Sales 22.03.2024 Corporation, Central 21. 499/COCH./2024 2019-20 1063330918(1) dated 153A N.H. Road, 25.03.2024 TALIPARAMBA. Circle-1, 22. 500/COCH./2024 2020-21 1033391711(1) dated 143(3) PIN 670141 26.03.2024 PAN Kozhikode. AELPJ4591G KERALA. 23. 501/COCH./2024 2017-18 Shri K. Abdul 1063099694(1) dated 153A Vaheed, ABC The ACIT, 21.03.2024 Sales Central 24. 502/COCH./2024 2018-19 1063178588(1) dated 153A Corportaion, Circle-1, 22.03.2024 N.H. Road, Kozhikode. 25. 503/COCH./2024 2019-20 1063331801(1) dated 153A TALIPARAMBA 25.03.2024 PIN 670141 26. 504/COCH./2024 2020-21 1063393463(1) dated 143(3) PAN AEYPA6786P 26.03.2024 KERALA
2 ITA.Nos.441/COCH./2023 etc. batch ABC Sales Corporation, ABC Buildware India (P) Ltd., & Others.
505/COCH./2024 2018-19 Ruchit The ACIT, 106333655(1) dated 153C Parimal Central 25.03.2024 Ashar, 1- Circle-1, Kayaji Plo, CALICUT. Sanala Road, 28. 506/COCH./2024 2019-20 The ACIT, 1063333432(1) dated 153C Morbi. Central 25.03.2024 Gujarat. Circle-1, 29. 507/COCH./2024 2020-21 1063435786(1) dated 153C PIN – 363641 Kozhikode. 27.03.2024 PAN AITPA2674B 30. 508/COCH./2024 2017-18 Shri Keeran Muhammed The ACIT, 1063098889(1) dated 153A Basheer, ABC Central 21.03.2024 31. 509/COCH./2024 2018-19 Buildware Circle-1, 1063178165910 dated 153A India Private CALICUT. 22.03.2024 Limited, N.H. 32. 510/COCH./2024 2019-20 1063330752(1) dated 153A Road, 25.03.2024 TALIPARAMBA 33. 511/COCH./2024 2020-21 1063393145(1) dated 143(3) Pin 670141 26.03.2024 PAN ATJPM7537Q KERALA. 34. 512/COCH./2024 2013-14 1063368476(1) dated 143(3) Shri Abdul 26.03.2024 r.w.s.147 35. 513/COCH./2024 2015-16 Gafoor 1063370523(1) dated 144 Muhammed The ACIT, 26.03.2024 Pottichi Darul Central 36. 514/COCH./2024 2016-17 1063370900(1) dated 153C Eeman Syed Circle-1, 26.03.2024 Nagar, Kozhikode. 37. 515/COCH./2024 2017-18 1063371434(1) dated 144 Manna, 26.03.2024 TALIPARAMBA 38. 516/COCH./2024 2018-19 1063372615(1) dated 153C 26.03.2024 PIN 670141 39. 517/COCH./2024 2019-20 1063372960(1) dated 153C PAN AGYPA7147E 26.03.2024 40. 518/COCH./2024 2020-21 1063373128(1) dated 143(3) KERALA. 26.03.2024 41. 519/COCH./2024 2017-18 Shri 1063098030(1) dated 153A Muhammed The ACIT, 21.03.2024 42. 520/COCH./2024 2018-19 Jabir, ABC Central 1063178985(1) dated 153A Sales Circle-1, 22.03.2024 Corporation, Kozhikode. 43. 521/COCH./2024 2019-20 1063331178(1) dated 153A N.H. Road, 25.03.2024 TALIPARAMBA 44. 522/COCH./2024 2020-21 1063392537(1) dated 143(3) PIN 670141 26.03.2024 PAN AIBPM1521B Kerala. 45. 523/COCH./2024 2013-14 Shri Kodiyil 147 r.w.s.144 Muhammed The ACIT, 1063367822(1) dated Madani, Central 26.03.2024 46. 524/COCH./2024 2017-18 Partner, ABC Circle-1, 1063100660(1) dated 153A Sales Kozhikode. 21.03.2024 Corporation, 47. 528/COCH./2024 2018-19 1063483672(1) dated 153A TALIPARAMBA 27.03.2024 PIN 670141 48. 529/COCH./2024 2019-20 1063483984(1) dated 153A PAN 27.03.2024 AHATPM7666E 49. 530/COCH./2024 2020-21 1064065145(1) dated 143(3) Kerala. 12.04.2024 STAY APPLICATIONS OF RESPECTIVE ASSESSEES’ ABC Sales Income Tax 1. S.A.No.81/COCH. Corporation, -- /2024 PMC VI 204 Officer, Circle- 2017-18 A1 & 204 A2 ABC Esquire, 1, KANNUR. To N H Payyannur 2020-21 Near Perumba -- Bridge, KANNUR. ACIT, Central PIN 670307. 2 to 12 82 to 91/ COCH./2024 PAN Circle-1, AASFA5918K KERALA. Kozhikode.
3 ITA.Nos.441/COCH./2023 etc. batch ABC Sales Corporation, ABC Buildware India (P) Ltd., & Others.
ABC Buildwares The ACIT, India (P) -- 2015-16 Limited, Central 13 to 93 to Pariyaram, to 18 Kannur Circle-1, 98/COCH./2024 District 2020-21 PIN-670502 Kozhikode. PAN AALCA5971A KERALA. Kakkottakath Naduvilapura yil Junaid The ACIT, -- 2017-18 19 to 111 to ABC Sales Corporation, Central to 22 114/COCH./2024 N.H. Road, TALIPARAMBA. Circle-1, 2020-21 PIN 670141 PAN Kozhikode. AELPJ4591G KERALA. Shri K. Abdul Vaheed, ABC The ACIT, 2017-18 Sales Central -- 23 to 99 to Corportaion, Circle-1, to N.H. Road, Kozhikode. 26 102/COCH./2024 TALIPARAMBA PIN 670141 2020-21 PAN AEYPA6786P KERALA Ruchit The ACIT, Parimal Central -- 27. Ashar, 1- Circle-1, 119/COCH./2024 2018-19 Kayaji Plo, CALICUT. Sanala Road, The ACIT, 2019-20 Morbi. 28 & 120 & Central -- to Gujarat. Circle-1, PIN – 363641 29 121/COCH./2024 Kozhikode. 2020-21 PAN AITPA2674B Shri Keeran Muhammed The ACIT, Basheer, ABC Central 2017-18 Buildware Circle-1, -- 30 to 107 to India Private CALICUT. to Limited, N.H. 33 110/COCH./2024 Road, 2020-21 TALIPARAMBA Pin 670141 PAN ATJPM7537Q KERALA. Shri Abdul Gafoor 2013-14, Muhammed 34 to 127 to Pottichi Darul The ACIT, -- 2015-16 Eeman Syed Central 39 132/COCH./2024 Nagar, Circle-1, to Manna, Kozhikode. TALIPARAMBA PIN 670141 2019-20 PAN AGYPA7147E KERALA. Shri Muhammed The ACIT, 2017-18 Jabir, ABC Central Sales Circle-1, -- 115 to 40 to to Corporation, Kozhikode. N.H. Road, 118/COCH./2024 43 2020-21 TALIPARAMBA PIN 670141 PAN AIBPM1521B Kerala. Shri Kodiyil Muhammed 2013-14, The ACIT, Madani, 44 to 103 to Central -- Partner, ABC 2017-18 Circle-1, Sales 47 106/COCH./2024 Kozhikode. Corporation, to TALIPARAMBA PIN 670141 PAN 2019-20 AHATPM7666E Kerala.
4 ITA.Nos.441/COCH./2023 etc. batch ABC Sales Corporation, ABC Buildware India (P) Ltd., & Others. For Assessee : -None- For Revenue : Shri Pandiyan, CIT-DR
Date of Hearing : 21.08.2024 Date of Pronouncement : 23.08.2024 ORDER PER BENCH : The instant batch of 49 appeals along with as many as corresponding 47 stay applications therein; pertains to nine assessees herein namely ABC Sales Corporation; ABC Buildware India (P) Ld.,; Kakkottakath Naduvilapurayil Junaid-ABC Sales Corporation; Shri K. Abdul Vaheed-ABC Sales Corporation; Ruchit Parimal Ashar, Gujarat, Shri Keeran Muhammed Basheer-ABC Buildware India Private Limited; Shri Abdul Gafoor Muhammed; Shri Muhammed Jabir-ABC Sales Corporation and Shri Kodiyal Muhammed Madani, Partner-ABC Sales Corporation. All other relevant details already stand tabulated hereinabove.
Cases called twice. None appears at the assessees’ behest. They are therefore, proceeded ex-parte.
5 ITA.Nos.441/COCH./2023 etc. batch ABC Sales Corporation, ABC Buildware India (P) Ltd., & Others. 2. It prima facie emerges during the course of hearing with the able assistance coming from the Revenue represented by the learned CIT-DR that although the CIT(A) herein has indeed passed a very detailed order running into 56 pages in ITA.No.441/COCH./2024 [treated as the “lead” appeal]; the fact remains that some of the fundamental issues raised therein have not been decided as contemplated u/sec.250(6) of the Act requiring him to frame points of determination followed by a detailed adjudication.
When we invited learned CIT-DR’s attention to the above “lead” appeal; he vehemently argued that the CIT(A) has duly considered the entire factual matrix whilst rejecting the assessee’s corresponding substantive grounds. Faced with this situation, we note that apart from various other issues; the assessee had argued in the lower appellate proceedings that the impugned assessment had not been framed in due compliance to sec.153D of the Act requiring the Assessing Officer to obtain the statutory approval from the prescribed authority(ies). Various recent landmark judicial precedents i.e., PCIT vs. Sapna Gupta [2023] 147 taxmann.com 288 (Allahabad); ACIT vs. Serazuddin,
6 ITA.Nos.441/COCH./2023 etc. batch ABC Sales Corporation, ABC Buildware India (P) Ltd., & Others. & Co. 2023-SCC-Online-Ori-992 and PCIT vs. Anju Bansal 2023- SCC-Online-Del-4159 have rejected the Revenue’s identical contentions thereby concluding that such an “approval could not simply be treated as a mechanical one but must contain the due application of mind by the authority concerned.”
Learned CIT-DR at this stage takes us to page-43 para- 56 in the lower appellate discussion wherein the CIT(A) appears to have rejected the assessee’s corresponding substantive ground(s). We find there is not even an indication as to how and in what manner, the prescribed authority had applied his mind since it has treated sec.153D as pari-materia to sec.148 mechanism without any such indication in the Act. We accordingly deem it appropriate in these facts and circumstances and in larger interest of justice that the instant fundamental issue; along with all other substantive grounds herein, deserves to be adjudicated by the learned CIT(A) as per law. We wish to emphasize here that once we are setting aside the above fundamental issue(s); all other grounds must also follow the suit so as to avoid multiplicity of proceedings. This assessee’s “lead”
7 ITA.Nos.441/COCH./2023 etc. batch ABC Sales Corporation, ABC Buildware India (P) Ltd., & Others. appeal ITA.No.441/COCH./2024 is accepted for statistical purposes in above terms.
The next equally important question which invites our apt adjudication is the course of action to be adopted for all the remaining appeals. It is at this stage that we are informed that all these cases arise from the department’s sec.132 search action in M/s. ABC group of concerns carried-out on 17.02.2020 wherein various inter-connected issues are raised at these assessees’ behest. We thus deem it appropriate for the sake of brevity that all these other appeals raising inter-connected issues, and more particularly, those involving sec.153A and 153C assessments (supra), need to be re-adjudicated by the learned CIT(A) without getting influenced by his earlier lower findings. It is further clarified that all these assessees’ shall indeed be at liberty to raise all their legal and factual arguments in consequential proceedings which would be dealt with in accordance with law. Ordered accordingly.
To sum-up, these nine assessee’s instant forty nine (49) appeals are allowed for statistical purposes in above terms. Their corresponding forty seven (47) stay applications stand
8 ITA.Nos.441/COCH./2023 etc. batch ABC Sales Corporation, ABC Buildware India (P) Ltd., & Others. rendered infructuous. A copy of this common order be placed in the respective case files.
Order pronounced in the open Court on 23.08.2024.
Sd/- Sd/- [AMARJIT SINGH] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER
Cochin, Dated 23rd August, 2024
VBP/-
Copy to
The appellant 2. The respondent 3. The CIT(A), Kochi-3, Kochi. 4. The Pr. CIT, Kochi concerned 5. The D.R. ITAT, Cochin Bench, Cochin. 6. Guard File. //By Order// //True copy//
Sr. Private Secretary, ITAT, Cochin Bench, Cochin
