Fazal Abdul Wahab Sarng, Mumbai vs ACIT | ITAT Mumbai 2016

Income Tax Appellate Tribunal, “SMC”, BENCH MUMBAI

Before: SHRI R.C.SHARMA

Hearing: 14/07/2016Pronounced: 27/07/2016

आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘एस.एम.सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER आमकय अऩीर सं./ (नििाारण वषा / Assessment Year :2011-2012) Shri Fazal Abdul Wahab Vs. ACIT, CC-36, Mumbai Sarang, 302, Shabnam Building, 33, S.V.Road,Andheri(W), Mumbai-400058 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AABPS 9385 F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri Piyush Chhajed याजस्व की ओर से /Revenue by : Shri Neil Philip सुनवाई की तायीख / Date of Hearing : 14/07/2016 घोषणा की तायीख/Date of Pronouncement 27/07/2016 आदेश / O R D E R This is an appeal filed by the assessee against the order of CIT(A), Mumbai, for the assessment year 2011-2012, wherein the CIT(A) has dismissed assessee’s appeal u/s.249(4)(a) on the plea that due tax has not been paid by the assessee. However, the CIT(A) has not adjudicated the issue on merit.

I have considered rival contentions and found that as per return of income filed by the assessee tax of Rs.1,45,734/- was payable on the returned income. As per challans placed on record for deposit of tax with Corporation Bank, HDFC, BOB, I found that total amount of Rs.1,46,000/- was duly paid by the assessee. Thus, a total amount of tax due has already been paid by the assessee. The challans for deposit of tax and summary of total tax has been placed on record at page 8-15 of the paper

FAZAL ABDUL WAHAB SARNG,MUMBAI vs. ASST CIT CEN CIR 36, MUMBAI