M/s. RADHAKRISHNA OFFSHORE SERVICES P. LTD. (SINCE AMALGAMATED WITH RADHAKRISHNA HOSPITALITY SERVICES P. LTD.), MUMBAI v. DCIT CENT. CIR. - 33, MUMBAI

CO 255/MUM/2006 | misc
Pronouncement Date: 24-02-2010 | Result: Allowed

Appeal Details

RSA Number 25519923 RSA 2006
Assessee PAN RUARY2010C
Bench Mumbai
Appeal Number CO 255/MUM/2006
Duration Of Justice 3 year(s) 6 month(s) 15 day(s)
Appellant M/s. RADHAKRISHNA OFFSHORE SERVICES P. LTD. (SINCE AMALGAMATED WITH RADHAKRISHNA HOSPITALITY SERVICES P. LTD.), MUMBAI
Respondent DCIT CENT. CIR. - 33, MUMBAI
Appeal Type Cross Objection
Pronouncement Date 24-02-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 24-02-2010
Date Of Final Hearing 08-12-2009
Next Hearing Date 08-12-2009
Assessment Year misc
Appeal Filed On 08-08-2006
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI A BENCH MUMBAI BEFORE SHRI R.K. GUPTA (JUDICIAL MEMBER) AND SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER) ITSSA NO.251/MUM./2002 BLOCK ASSESSMENT : 1.4.1988 TO 20.11.1998 DATE OF HEARING: 12.2.2010 DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 33 PRATYAKSHAKAR BHAVAN BANDRA (E) MUMBAI 400 051 .. APPELLANT VS M/S. RADHAKRISHNA OFFSHORE SERVICES P. LTD. (AMALGAMATED WITH RADHAKRISHNA HOSPITA- LITY SERVICES LTD. 1 MERMAID JUHU TARA ROAD JUHU MUMBAI 400 049 PAN DC CC-33 / 24R RESPONDENT C.O. NO.255/MUM./2006 (ARISING OUT OF ITSSA NO.251/MUM./2002) BLOCK ASSESSMENT : 1.4.1988 TO 20.11.1998 M/S. RADHAKRISHNA OFFSHORE SERVICES P. LTD. (AMALGAMATED WITH RADHAKRISHNA HOSPITA- LITY SERVICES LTD. 1 MERMAID JUHU TARA ROAD JUHU MUMBAI 400 049 PAN DC CC-33 / 24R .. CROSS OBJECTOR VS DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 33 PRATYAKSHAKAR BHAVAN BANDRA (E) MUMBAI 400 051 RESPONDENT M/S. RADHAKRISHNA OFFSORE SER. P. LTD. 2 ITSSA NO.252/MUM./2002 BLOCK ASSESSMENT : 1.4.1988 TO 20.11.1998 M/S. RADHAKRISHNA OFFSHORE SERVICES P. LTD. (AMALGAMATED WITH RADHAKRISHNA HOSPITA- LITY SERVICES LTD. 1 MERMAID JUHU TARA ROAD JUHU MUMBAI 400 049 PAN DC CC-33 / 24R .. APPELLANT VS DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 33 PRATYAKSHAKAR BHAVAN BANDRA (E) MUMBAI 400 051 RESPONDENT C.O. NO.97/MUM./2003 (ARISING OUT OF ITSSA NO.252/MUM./2002) BLOCK ASSESSMENT : 1.4.1988 TO 20.11.1998 M/S. RADHAKRISHNA OFFSHORE SERVICES P. LTD. (AMALGAMATED WITH RADHAKRISHNA HOSPITA- LITY SERVICES LTD. 1 MERMAID JUHU TARA ROAD JUHU MUMBAI 400 049 PAN DC CC-33 / 24R .. CROSS OBJECTOR VS DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 33 PRATYAKSHAKAR BHAVAN BANDRA (E) MUMBAI 400 051 RESPONDENT APPELLANT BY : SHRI J D MISTRY RESPONDENT BY : SHRI DAYA SHAIKAR M/S. RADHAKRISHNA OFFSORE SER. P. LTD. 3 O R D E R PER PRAMOD KUMAR A.M. THESE CROSS APPEALS AS WELL AS CROSS OBJECTIONS BY THE ASSESSEE ARE DIRECTED AGAINST CIT(A)S ORDER DATED 28 TH MARCH 2002 IN THE MATTER OF BLOCK ASSESSMENT U/S 158 BC R/W SECTION 143(3) OF THE INCOME TAX ACT 1961 ( FOR SHORT THE ACT ) FOR THE BLOCK PERIOD FROM 1.4.1998 TO 18.1.1999. 2. BY WAY OF ADDITIONAL GROUNDS OF CROSS OBJECTION FI LED BY THE ASSESSEE ON 23 RD SEPTEMBER 2008 FOLLOWING GRIEVANCES ARE TAKEN BY THE ASSESSEE:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE LEARNED CIT(A) FAILED TO APPRECIATE THAT THE PR OVISIONS OF SECTION 158BC OF THE ACT MAKE IT MANDATORY ON THE PART OF T HE ASSESSING OFFICER TO ISSUE A NOTICE U/S 143(2) OF THE ACT WIT HIN THE STIPULATED TIME. 3. HAVING HEARD THE RIVAL CONTENTIONS ON THE ADMISSION OF THIS ADDITIONAL GROUND AND BEARING IN MIND THE FACT THAT IT IS A PU RE QUESTION OF LAW SET OUT IN AN UNDISPUTED FACTS WE ADMIT THE ADDITIONAL GRO UND AND PROCEED TO TAKE UP THE SAME ON MERITS. 4. ONE OF THE GRIEVANCES RAISED BEFORE US BY THE ASSES SEE IS THAT THE ASSESSMENT ORDER WAS BAD-IN-LAW AS INTER-ALIA NO NOTICE U/S 143(2) OF THE ACT WAS ISSUED BY THE ASSESSING OFFICER. THE FACTS EMBEDDED IN THIS GRIEVANCE ARE NOT DISPUTED BUT THE PLEA THAT WITHOU T ISSUANCE OF NOTICE U/S M/S. RADHAKRISHNA OFFSORE SER. P. LTD. 4 143(2) THE ASSESSING OFFICER DOES NOT ASSUME JURIS DICTION TO PASS SCRUTINY ASSESSMENT ORDER IS STRONGLY OPPOSED BY THE LEARNED DEPARTMENTAL REPRESENTATIVE. 5. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PERUS ED THE MATERIAL ON RECORD WE ARE OF THE CONSIDERED VIEW THAT THE ASSE SSEE DESERVES TO SUCCEED ON THIS BASIC ISSUE OF JURISDICTION. A CO-ORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF ACIT VS AURANGABAD HOLIDAY RESORTS PVT. LTD . 111 TTJ 741 HAS HELD THAT NOTICE U/S 143(2) NOT HAVING BEEN ISSUED WITHI N ONE YEAR FROM THE END OF THE MONTH IN WHICH BLOCK RETURN WAS FILED BLOCK ASSESSMENT ORDER IS INVALID. HON'BLE SUPREME COURT IN THE UNREPORTED JU DGMENT DATED 2 ND FEBRUARY 2010 IN THE CASE OF ACIT VS HOTEL BLUE MO ON HAVE HELD THAT WHILE NOTICE U/S 143(2) IS NOT NECESSARY IF THE ASSESSING OFFICER ACCEPTS THE RETURNS AS FILED THE NOTICE U/S 143(2) IS MANDATOR Y IF THE ASSESSING OFFICER PROVES TO MAKE AN ASSESSMENT U/S 158BC R/S SECTION 143(3). IN THIS VIEW OF THE MATTER AND HAVING REGARD TO THE UNDISPUTED FACT S REGARDING NON-ISSUANCE OF NOTICE U/S 143(2) WE DEEM IT FIT AND PROPER TO VACATE THE IMPUGNED ORDER U/S 158 BC R/W SECTION 143(3) OF THE ACT. THE ADDIT IONS MADE IN THE COURSE OF SUCH ASSESSMENT THUS STAND DELETED FOR WANT OF J URISDICTION. ONCE THE SCRUTINY ASSESSMENT IS VACATED IT IS NOT REALLY NE CESSARY TO DEAL WITH THE MERITS OF EACH ADDITION SEPARATELY. 6. IN VIEW OF THE ABOVE DISCUSSION WE ALSO SEE NO NEE D TO ADDRESS OURSELVES TO THE MERIT OF OTHER GRIEVANCES RAISED B EFORE US BY THE PARTIES. M/S. RADHAKRISHNA OFFSORE SER. P. LTD. 5 THESE GROUNDS OF APPEAL ARE DISMISSED AS INFRUCTUOU S REQUIRING NO ADJUDICATION AT THIS STAGE. 7. IN THE RESULT APPEALS AND CROSS APPEALS OF THE ASS ESSEE STAND ALLOWED IN THE TERMS INDICATED ABOVE AND APPEAL OF THE REVE NUE STANDS DISMISSED AS INFRUCTUOUS. PRONOUNCED IN THE OPEN COURT TODAY ON 24TH DAY OF F EBRUARY 2010. SD/- (R.K. GUPTA) JUDICIAL MEMBER SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER MUMBAI; 24TH DAY OF FEBRUARY 2010 COPIES OF THE ORDER FORWARDED TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT MUMBAI (4) CIT(A) MUMBAI (5) DR A BENCH (6) GUARD FILE TRUE COPY BY ORDER / / ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY M/S. RADHAKRISHNA OFFSORE SER. P. LTD. 6 DATE INITIAL 1. DRAFT DICTATED ON SR.PS 2. DRAFT PLACED BEFORE AUTHOR SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. DATE OF PRONOUNCEMENT SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER