Income Tax Appellate Tribunal - Indore
Olympian Invester & Trades Pvt, Ltd, ... vs Acit (Central), Ujjain on 28 February, 2019
[ITA No.137/Ind/2018&Others] [Zenith Metals P. Ltd. & others] आयकर अपील य अ धकरण, इ दौर यायपीठ, इ दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A No.137/Ind/2018 Assessment Year: 2012-13 Zenith Metals Private Limited ACIT (Central) Trivedi Chambers, 2, बनाम/ Ujjain, Maharani Road Camp: Indore Vs. Indore (Appellant) (Revenue ) P.A. No.AAACZ0604Q IT(SS)A No.138/Ind/2018 Assessment Year: 2009-10 M/s. JAS Poly Sack P.Ltd. ACIT (Central) 581, Geeta Bawadi बनाम/ Ujjain, Bajrang Nagar, Indore Camp:Indore Vs. (Appellant) (Revenue ) P.A. No.AACCJ2186K IT(SS)A Nos.146&147/Ind/2018 Assessment Years:
2014-15 & 2013-14 respectively M/s. Impetus Suppliers Pvt. Ltd. ACIT 168-173, Ramratan Patel Nagar बनाम (Central) Sector-1, Ujjain, Pithampur, Dhar / Camp:Indore (Appellant) Vs. (Revenue ) P.A. No.AACCI4889G [ITA No.137/Ind/2018&Others] [Zenith Metals P. Ltd. & others] IT(SS)A Nos.139 to 141/Ind/2018 Assessment Years:
2009-10, 2011-12 & 2012-13 respectively M/s. Panam Packers Pvt.Ltd. ACIT 'Trivedi Chambers', बनाम/ (Central) 2, Maharani Road, Indore Ujjain, Vs. Camp:Indore (Appellant) (Revenue ) P.A. No.AAACP7019B IT(SS)A Nos.142 & 143/Ind/2018 Assessment Years:
2011-12 & 2015-16 respectively M/s. Inertia Impex Pvt. Ltd. ACIT 306, Building No.09, बनाम/ (Central) Chhatrapati Shivaji Rao Ujjain, Vs. Complex Camp:Indore Chorkop Naka, Kandiwali (W) Mumbai (Appellant) (Revenue ) P.A. No.AACCI2104E IT(SS)A Nos.144&145/Ind/2018 Assessment Years:
2009-10 & 2015-16 respectively M/s. Fraternity Plastofab Pvt. ACIT Ltd बनाम/ (Central) 118, Shyam Nagar Annex, Ujjain, Vs. Sukhliya Camp:Indore Near MR-10, Indore (Appellant) (Revenue ) P.A. No.AAACF2868E 2 [ITA No.137/Ind/2018&Others] [Zenith Metals P. Ltd. & others] IT(SS)A Nos.148 to 151/Ind/2018 Assessment Years:
2012-13 to 2014-15 & 2011-12 respectively M/s. Vishwakarma Creations ACIT Pvt. Ltd. बनाम/ (Central) Trivedi Chambers-2, Ujjain, Vs. Maharani Road, Indore Camp:Indore (Appellant) (Revenue ) P.A. No.AAACI4224P IT(SS)A Nos.189 to 192/Ind/2018 Assessment Years:
2012-13 to 2015-16 respectively M/s. Olympian Investors & ACIT Traders Pvt. Ltd. बनाम/ (Central) Trivedi Chambers-2, Ujjain, Vs. Maharani Road, Indore Camp:Indore (Appellant) (Revenue ) P.A. No.AAACD6531G IT(SS)A Nos.193 to 199/Ind/2018 Assessment Years:
2009-10 to 2015-16 respectively Shri Sunil Trivedi ACIT 502, Princess Garden बनाम/ (Central) 26-29, Baikunthdham Ujjain, Vs. Indore Camp:Indore (Appellant) (Revenue ) P.A. No.AAYPT5774E 3 [ITA No.137/Ind/2018&Others] [Zenith Metals P. Ltd. & others] IT(SS)A No.200/Ind/2018 Assessment Year: 2011-12 Shri Sanjay Trivedi ACIT 502, Princess Garden बनाम/ (Central) 26-29, Baikunthdham Ujjain, Vs. Indore Camp:Indore (Appellant) (Revenue ) P.A. No.ACJPT4704H IT(SS)A Nos.201 & 202/Ind/2018 Assessment Years:
2014-15 & 2015-16 respectively Smt. Nandita Trivedi ACIT 502, Princess Garden, बनाम/ (Central) 26-29, Baikunthdham Ujjain, Vs. Indore Camp:Indore (Appellant) (Revenue ) P.A. No.AAYPT5775F Appellants by Shri Anil Kamal Garg, A.R. Respondents by Smt. Ashima Gupta, D.R. Date of Hearing: 25.02.2019 Date of Pronouncement: 27.02.2019 आदे श / O R D E R PER BENCH:
These bunch of 29 appeals filed by different assessees against different orders of the Commissioner of Income Tax 4 [ITA No.137/Ind/2018&Others] [Zenith Metals P. Ltd. & others] (Appeals)-III, Indore for the assessment years 2009-10 to 2015-16. Since the facts are identical, these appeals were heard together and are being disposed off by this consolidated order for the sake of convenience and brevity.
2. When these appeals are taken up for hearing, Ld. Counsel for the assessee has submitted that the Ld. CIT(A), without considering the merits of the case simply dismissed these appeals on ex-parte and submitted that the Ld. CIT(A) has to pass the orders on merits.
3. On the other hand, Ld. D.R. has not raised any objection to remit back the files to file of Ld. CIT(A).
4. We have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. We find that the Ld. CIT(A) has passed the orders without considering the merits of the case. It is the duty of the Ld. CIT(A) to pass the orders on 5 [ITA No.137/Ind/2018&Others] [Zenith Metals P. Ltd. & others] merits, though there is no cooperation from the assessee in respect of filing the details. In view of the above, we set aside the orders passed by the Ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A) to pass the orders on merits in accordance with law, after being given reasonable opportunity to the assessees. We also direct the assessees to file all the relevant details before the Ld. CIT(A).
5. In the result, the appeals filed by the assessees are allowed for statistical purposes. Order was pronounced in the open court on 27.02.2019.
Sd/- Sd/- (MANISH BORAD) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER
Indore; दनांक Dated : /02/2019 VG/SPS Copy to: Assessee/AO/Pr. CIT/ CIT (A)/ITAT (DR)/Guard file.
By order 6