Income Tax Appellate Tribunal - Indore
M/S Fraternity Plastofab Pvt. Ltd., ... vs Assistant Commissioner Of Income Tax ... on 30 April, 2019
[IT(SS)A Nos.1 and others] [M/s. Jas Poly Sack Pvt. Ltd. and others Indore] आयकर अपील य अ धकरण, इ दौर यायपीठ, इ दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A Nos.1 to 3/Ind/2018 Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Jas Poly Sack Pvt. Ltd. ACIT 581, Geeta Bawadi, बनाम/ (Central) Bajrang Nagar Ujjain, Vs. Indore Camp at Indore (Appellant) (Revenue ) P.A. No.AACCJ2186K IT(SS)A Nos.4,33,5&6/Ind/2018 Assessment Years:
2011-12, 2012-13, 2013-14 & 2014-15 respectively M/s. Fraternity Plasto Fab ACIT Pvt. Ltd. बनाम/ (Central) 118, Shyam Nagar Annex, Ujjain, Vs. Sukhliya, Near MR-10 Camp at Indore Indore (Appellant) (Revenue ) P.A. No.AAACF2868E [IT(SS)A Nos.1 & others] [M/s. Jas Poly Sack Pvt. Ltd. and others Indore] IT(SS)A Nos.9 to 11/Ind/2018 Assessment Years: 2013-14 to 2015-16 M/s. Panam Packers Pvt. Ltd. ACIT 'Trivedi Chambers', बनाम/ (Central) 2, Maharani Road Ujjain, Vs. Indore Camp at Indore (Appellant) (Revenue ) P.A. No.AAACP7019B IT(SS)A Nos.24, 7, 8 & 25/Ind/2018 Assessment Years: 2012-13 to 2015-16 M/s. Sacos Indigo Pvt. Ltd. ACIT 220, Mahavir Industrial Estate बनाम/ (Central) Opportunity. Mahakali Enclaves Ujjain, Vs. Andheri (E) Camp at Mumbai Indore (Appellant) (Revenue ) P.A. No.AABCG1308B IT(SS)A Nos.26 & 12/Ind/2018 Assessment Years: 2013-14 & 2014-15 M/s. Inertia Impex Pvt. Ltd. ACIT 306, Building No.09, बनाम/ (Central) Chhatrapati Shivaji Rao Ujjain, Vs. Complex Camp at Chorkop Naka Indore Kandiwali (W) Mumbai (Appellant) (Revenue ) P.A. No.AABCG1308B 2 [IT(SS)A Nos.1 & others] [M/s. Jas Poly Sack Pvt. Ltd. and others Indore] IT(SS)A Nos.23, 22, 20 & 21/Ind/2018 Assessment Years: 2012-13 to 2015-16 M/s. Neo Corp International Ltd ACIT Plot No.62-63, Sector-1, बनाम/ (Central) Industrial Area Ujjain, Vs. Pithampur, Dist. Dhar (M.P.) Camp at Indore (Appellant) (Revenue ) P.A. No.AAACN6513A Appellants by None Respondent by Shri V.J. Boricha, Sr. DR Date of Hearing: 30.04.2019 Date of Pronouncement: 30.04.2019 आदे श / O R D E R PER BENCH:
This group of 20 appeals is directed against the different orders of ld. CIT(A)-III, Indore dated 31.10.2017/15.12.2017 on the following common grounds of appeals:
"1. That, the order of the ld. CIT(A) is erroneous, unjust and contrary to the facts of the case.
2. That, the ld. CIT(A) erred in dismissing the appeal in limine without considering the grounds raised by the appellant on merits.3
[IT(SS)A Nos.1 & others] [M/s. Jas Poly Sack Pvt. Ltd. and others Indore]
3. That, the ld. CIT(A) erred in holding that the appeal is not maintainable in view of the provisions of section 249(4) of the Income Tax Act without considering the material fact that the appellant was passing through acute paucity of funds.
4. That, the ld. CIT(A) ought to have provided further opportunity to make payment of tax on admitted income before deciding the appeal."
2. Notices for hearing on 30.4.2019 i.e. today were issued to the assessees at the address given in the Form No.36 and service of notices i.e. AD card is on record. However, applications seeking withdrawal of power of attorney have been filed by the learned counsel. Looking to the contents of the applications, liberty for withdrawal of power of attorney is granted. In these applications, the learned counsel submitted that intimation for hearing of the appeals on 30.4.2019 has already been communicated upon to the assessees. Despite this and service of notices, nobody represented the assessees today. Ld. Sr. DR relied on the orders of the ld. CIT(A).
3. On perusal of the material available on record, we find that ld. CIT(A) found that the tax on the returned income for which the appeals have been filed has not been paid in full. A report was 4 [IT(SS)A Nos.1 & others] [M/s. Jas Poly Sack Pvt. Ltd. and others Indore] called from the JCIT-(Central), Indore and it was reported that tax is still outstanding for the return filed originally u/s 139(1) and also in the return filed u/s 153A. Therefore, the ld. CIT(A) dismissed the appeals treating the same as not maintainable on account of non- payment of outstanding tax on returned income. Even before us, there is no evidence suggesting that the outstanding tax was paid on the returned income. In view of these facts, we do not find any infirmity in the orders of the ld. CIT(A). Same are confirmed.
4. Accordingly, appeals filed by the assessees are dismissed. Order was pronounced in the open court on 30 .04.2019.
Sd/- Sd/-
(KUL BHARAT) (MANISH BORAD)
JUDICIALMEMBER ACCOUNTANT MEMBER
Indore; दनांक Dated : 30/04/2019
VG/SPS
Copy to: Assessee/AO/Pr. CIT/ CIT (A)/ITAT (DR)/Guard file.
By order Assistant Registrar, Indore 5