Latest Expert Exchange Queries

GST Demo Service software link:
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Popular Search: TAX RATES - GOODS TAXABLE @ 4% :: form 3cd :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT RATES :: empanelment :: VAT Audit :: TDS :: ACCOUNTING STANDARDS :: due date for vat payment :: articles on VAT and GST in India :: list of goods taxed at 4% :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARD :: Central Excise rule to resale the machines to a new company :: cpt
« From the Courts »
 Commissioner Of Income Tax, Delhi Vs. M/s. Maruti Udyog Ltd
 Pr. Commissioner Of Income Tax - 6 Vs. M/s. Mohan Export India Private Limited
 Principal Commissioner Of Income Tax-7 Vs. Oriental International Co. Pvt. Ltd.
 Pr. Commissioner Of Income Tax-2 Vs. British Motor Car Co.(1934) Ltd
  Vidyadayani Shiksha Samiti vs. CIT (ITAT Delhi)
 Halcrow Consulting India Pvt. Ltd vs. DCIT (ITAT Delhi)
 ACIT vs. TRN Energy Pvt. Ltd (ITAT Delhi)
 Aditya Chemicals Ltd vs. ITO (ITAT Delhi)
 Gayatri Aggarwal Vs. Income Tax Commissioner & Ors.
 Paradigm Geophysical Pvt. Ltd. Vs. Commissioner Of Income Tax (International Taxation)-3, New Delhi
 Download Companies (Amendment) Act, 2017

Mr. Gaurav P. Mody,1701/1702, Silver Oak Building, Raheja Willows, Akruli Road, Kandivali (East), Mumbai 400 101. Vs. Income Tax Officer Ward 15(3)(3), Mumbai.
August, 22nd 2014


         .. ,                      .  .  ,                            

                        ./I.T.A. No.3775 /Mum/2013
                  (     /    Assessment Year : 2009-2010

   Mr. Gaurav P. Mody,     /                     Income Tax Officer ­
   1701/1702, Silver Oak     Vs.                 Ward 15(3)(3),
   Building,                                     Mumbai.
   Raheja Willows,
   Akruli Road,
   Kandivali (East),
   Mumbai ­ 400 101.
         . / PAN : AKSPMO686Q
        ( /Appellant)     ..                       (    / Respondent)

        Appellant by                 Shri Govind Javeri
        Respondent by :              Smt. Parminder
             / Date of Hearing                      : 20-08-2014
            /Date of Pronouncement : 20-08-2014

                                / O R D E R
   PER N.K. BILLAIYA, A.M.                   :
   .    .  ,   

         This appeal by the assessee is preferred against the order of ld. CIT(A)-
   26, Mumbai dated 25-03-2013 pertaining to A.Y. 2009-10.

   2.    The assessee has raised five substantive grounds of appeal. The first
   grievance of the assessee is that the ld. CIT(A) has not considered the
   submissions and the evidences filed before him during the course of appellate
                                     2      ITA 3775/M/13

3.     We have carefully perused the order of the authorities below. The
undisputed fact is that the assessment was framed u/s 144 of the Income
Tax Act, 1961 as the assessee did not comply with the notices of the A.O.
However, we find that during the course of the appellate proceedings, the
assessee did file certain documents along with written submissions. Those
were transmitted to the A.O. by the ld. CIT(A) calling for the remand report.
The A.O. submitted the remand report vide letter dated 11-3-2013.             The
assessee's contention is that he appeared before the A.O. on 20-3-2013,
22-3-2013 and 25-3-2013 but the A.O. never informed him that he has
already submitted the remand report on 13-3-2013. To substantiate this fact,
the assessee has filed an affidavit before us. We find that even the copy of the
remand report was not supplied to the assessee by the ld. CIT(A).
Considering all these facts in totality in the light of the affidavit filed by the
assessee, in our considered opinion, the issue needs to be re-adjudicated
afresh by the ld. CIT(A). We therefore restore this issue to the file of the ld.
CIT(A). The ld. CIT(A) is directed to consider all the evidences afresh and also
furnish a copy of the remand report to the assessee. The assessee is directed
to file necessary details before the ld. CIT(A). The appeal filed by the assessee
is accordingly allowed for statistical purpose.

4.     In the result, the appeal filed by the assessee is allowed for statistical

       Order pronounced in the open court on 20th August, 2014.


            Sd/-                                            sd/-
      (H.L. KARWA)                                   (N.K. BILLAIYA)
       /PRESIDENT                                ACCOUNTANT MEMBER

 Mumbai;            Dated       19-8-2014
                                             3    ITA 3775/M/13


       . ../ R.K., Sr. PS

              /Copy of the Order forwarded to :
1.    / The Appellant
2.     / The Respondent.
3.     () / The CIT(A) 26, Mumbai
4.      / CIT- 15, Mumbai
5.           ,     ,  / DR, ITAT, Mumbai G Bench

6.     / Guard file.
                                                                    / BY ORDER,

                             //True Copy//
                                                        /  (Dy./Asstt.   Registrar)
                                                            ,  / ITAT, Mumbai
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Content Management System development CMS development Content Management Solutions CMS Solutions Content Management Services CMS Services CMS Software

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions