Income Tax Appellate Tribunal - Cochin
Ruchit Parimal Ashar, Sanala Road, ... vs Acit, Central Circle-1,, Kozhikode on 23 August, 2024
IN THE INCOME TAX APPELLATE TRIBUNAL
COCHIN BENCH : COCHIN
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER
AND
SHRI AMARJIT SINGH, ACCOUNTANT MEMBER
Order Appealed against Proceedings
Name of the Name of the involved u/sec.
CIT(A), Kochi-3 DIN & Order
Sl.No. ITA.No. A.Y. of the Income
Assessee Respondent No. ITBA/APL/S/250/2023- Tax Act, 1961
(in short the
24 & Dated
"Act")
1. 404/COCH./2024 2017-18 ABC Sales Income Tax 1063433840(1) dated
Officer, Circle- 27.03.2024 u/sec.143(3)
Corporation, 1, KANNUR.
2. 441/COCH./2024 2017-18 1063093962(1) dated u/sec.153C
PMC VI 204 21.03.2024 r.w.s.144
3. 440/COCH./2024 2017-18 1063094888(1) dated 153A
A1 & 204 A2 21.03.2024
4. 449/COCH./2024 2018-19 1063176315(1) DATED 153C r.w.s. 144
ABC Esquire, 22.03.2024
5. 450/COCH./2024 2018-19 1063175015(1) dated 153A
NH 22.03.2024
6. 451/COCH./2024 2018-19 ACIT, Central 106317360(1) dated 153C r.w.s.144
Payyannur
22.03.2024
7. 457/COCH./2024 2019-20 Circle-1, 1063333057(1) dated 153C r.w.s.144
Near Perumba
25.03.2024
8. 458/COCH./2024 2019-20 Kozhikode. 1063333284(1) dated 153A
Bridge,
25.03.2024
9. 459/COCH./2024 2019-20 KANNUR. 1063332532(1) dated 153C r.w.s.144
25.03.2024
10. 534/COCH./2024 2020-21 PIN 670307. 1063443682(1) dated 143(3)
27.03.2024
11. 535/COCH./2024 2020-21 PAN 1063443429(1) dated 143(3)
27.03.2024
12. 536/COCH./2024 2020-21 AASFA5918K 1063442703(1) dated 143(3)
27.03.2024
KERALA.
13. 454/COCH./2024 2017-18 1063089184(1) dated 153A
ABC 21.03.2024
14. 455/COCH./2024 2018-19 Buildwares The ACIT, 1063171196(1) dated 153A
India (P) 22.03.2024
15. 456/COCH./2024 2019-20 Limited, Central 1063330118(1) dated 153A
Pariyaram, 25.03.2024
16. 531/COCH./2024 2015-16 Kannur Circle-1, 1063388527(1) dated 153A
District 26.03.2024
17. 532/COCH./2024 2016-17 PIN-670502 Kozhikode. 1063387958(1) dated 153A
PAN 26.03.2024
18. 533/COCH./2024 2020-21 AALCA5971A 1063386718(1) dated 143(3)
KERALA. 26.03.2024
Kakkottakath 1063095765(1) dated 153A
19. 497/COCH./2024 2017-18 Naduvilapura 21.03.2024
20. 498/COCH./2024 2018-19 yil Junaid The ACIT, 1063177018(1) dated 153A
ABC Sales 22.03.2024
21. 499/COCH./2024 2019-20 Corporation, Central 1063330918(1) dated 153A
N.H. Road, 25.03.2024
22. 500/COCH./2024 2020-21 TALIPARAMBA. Circle-1, 1033391711(1) dated 143(3)
PIN 670141 26.03.2024
PAN Kozhikode.
AELPJ4591G
KERALA.
23. 501/COCH./2024 2017-18 Shri K. Abdul 1063099694(1) dated 153A
Vaheed, ABC The ACIT, 21.03.2024
24. 502/COCH./2024 2018-19 Sales Central 1063178588(1) dated 153A
Corportaion, Circle-1, 22.03.2024
25. 503/COCH./2024 2019-20 N.H. Road, Kozhikode. 1063331801(1) dated 153A
TALIPARAMBA 25.03.2024
PIN 670141
26. 504/COCH./2024 2020-21 PAN AEYPA6786P 1063393463(1) dated 143(3)
KERALA 26.03.2024
2
ITA.Nos.441/COCH./2023 etc. batch
ABC Sales Corporation, ABC Buildware
India (P) Ltd., & Others.
27. 505/COCH./2024 2018-19 Ruchit The ACIT, 106333655(1) dated 153C
Parimal Central 25.03.2024
Ashar, 1- Circle-1,
Kayaji Plo, CALICUT.
28. 506/COCH./2024 2019-20 Sanala Road, The ACIT, 1063333432(1) dated 153C
Morbi. Central 25.03.2024
29. 507/COCH./2024 2020-21 Gujarat. Circle-1, 1063435786(1) dated 153C
PIN - 363641 Kozhikode. 27.03.2024
PAN AITPA2674B
30. 508/COCH./2024 2017-18 Shri Keeran
Muhammed The ACIT, 1063098889(1) dated 153A
Basheer, ABC Central 21.03.2024
31. 509/COCH./2024 2018-19 Buildware Circle-1, 1063178165910 dated 153A
India Private CALICUT. 22.03.2024
32. 510/COCH./2024 2019-20 Limited, N.H. 1063330752(1) dated 153A
Road, 25.03.2024
33. 511/COCH./2024 2020-21 TALIPARAMBA 1063393145(1) dated 143(3)
Pin 670141
PAN
26.03.2024
ATJPM7537Q
KERALA.
34. 512/COCH./2024 2013-14 1063368476(1) dated 143(3)
Shri Abdul 26.03.2024 r.w.s.147
35. 513/COCH./2024 2015-16 Gafoor 1063370523(1) dated 144
Muhammed The ACIT, 26.03.2024
36. 514/COCH./2024 2016-17 Pottichi Darul Central 1063370900(1) dated 153C
Eeman Syed Circle-1, 26.03.2024
37. 515/COCH./2024 2017-18 Nagar, Kozhikode. 1063371434(1) dated 144
Manna, 26.03.2024
TALIPARAMBA
38. 516/COCH./2024 2018-19 1063372615(1) dated 153C
PIN 670141 26.03.2024
39. 517/COCH./2024 2019-20 1063372960(1) dated 153C
PAN AGYPA7147E 26.03.2024
40. 518/COCH./2024 2020-21 KERALA. 1063373128(1) dated 143(3)
26.03.2024
41. 519/COCH./2024 2017-18 Shri 1063098030(1) dated 153A
Muhammed The ACIT, 21.03.2024
42. 520/COCH./2024 2018-19 Jabir, ABC Central 1063178985(1) dated 153A
Sales Circle-1, 22.03.2024
43. 521/COCH./2024 2019-20 Corporation, Kozhikode. 1063331178(1) dated 153A
N.H. Road, 25.03.2024
44. 522/COCH./2024 2020-21 TALIPARAMBA 1063392537(1) dated 143(3)
PIN 670141
PAN
26.03.2024
AIBPM1521B
Kerala.
45. 523/COCH./2024 2013-14 Shri Kodiyil 147 r.w.s.144
Muhammed The ACIT, 1063367822(1) dated
Madani, Central 26.03.2024
46. 524/COCH./2024 2017-18 Partner, ABC Circle-1, 1063100660(1) dated 153A
Sales Kozhikode. 21.03.2024
47. 528/COCH./2024 2018-19 Corporation, 1063483672(1) dated 153A
TALIPARAMBA 27.03.2024
PIN 670141
48. 529/COCH./2024 2019-20 PAN
1063483984(1) dated 153A
AHATPM7666E 27.03.2024
49. 530/COCH./2024 2020-21 Kerala. 1064065145(1) dated 143(3)
12.04.2024
STAY APPLICATIONS OF RESPECTIVE ASSESSEES'
ABC Sales Income Tax
1. S.A.No.81/COCH. Corporation, --
/2024 PMC VI 204 Officer, Circle-
2017-18 A1 & 204 A2
ABC Esquire, 1, KANNUR.
To NH
Payyannur
2020-21 Near Perumba --
Bridge,
KANNUR. ACIT, Central
2 to 12 82 to 91/ PIN 670307.
COCH./2024 PAN Circle-1,
AASFA5918K
KERALA. Kozhikode.
3
ITA.Nos.441/COCH./2023 etc. batch
ABC Sales Corporation, ABC Buildware
India (P) Ltd., & Others.
ABC
Buildwares The ACIT,
India (P) --
2015-16 Limited, Central
13 to 93 to Pariyaram,
18 to Kannur Circle-1,
98/COCH./2024 District
2020-21 PIN-670502 Kozhikode.
PAN
AALCA5971A
KERALA.
Kakkottakath
Naduvilapura
2017-18 yil Junaid The ACIT, --
19 to 111 to ABC Sales
to Corporation, Central
22 114/COCH./2024 N.H. Road,
2020-21 TALIPARAMBA. Circle-1,
PIN 670141
PAN Kozhikode.
AELPJ4591G
KERALA.
Shri K. Abdul
Vaheed, ABC The ACIT,
2017-18 Sales Central --
23 to 99 to Corportaion, Circle-1,
to N.H. Road, Kozhikode.
26 102/COCH./2024 TALIPARAMBA
2020-21 PIN 670141
PAN AEYPA6786P
KERALA
Ruchit The ACIT,
Parimal Central --
27. 119/COCH./2024 2018-19 Ashar, 1- Circle-1,
Kayaji Plo, CALICUT.
2019-20 Sanala Road, The ACIT,
28 & 120 & Morbi. Central --
to Gujarat. Circle-1,
29 121/COCH./2024 2020-21 PIN - 363641 Kozhikode.
PAN AITPA2674B
Shri Keeran
Muhammed The ACIT,
Basheer, ABC Central
2017-18 Buildware Circle-1, --
30 to 107 to India Private CALICUT.
to Limited, N.H.
33 110/COCH./2024 Road,
2020-21 TALIPARAMBA
Pin 670141
PAN
ATJPM7537Q
KERALA.
Shri Abdul
Gafoor
2013-14, Muhammed
34 to 127 to Pottichi Darul The ACIT, --
2015-16 Eeman Syed Central
39 132/COCH./2024 Nagar, Circle-1,
to Manna, Kozhikode.
TALIPARAMBA
2019-20 PIN 670141
PAN AGYPA7147E
KERALA.
Shri
Muhammed The ACIT,
2017-18 Jabir, ABC Central
Sales Circle-1, --
40 to 115 to to Corporation, Kozhikode.
N.H. Road,
43 118/COCH./2024 2020-21 TALIPARAMBA
PIN 670141
PAN
AIBPM1521B
Kerala.
Shri Kodiyil
2013-14, Muhammed The ACIT,
Madani,
44 to 103 to Central --
Partner, ABC
2017-18 Sales Circle-1,
47 106/COCH./2024 Corporation, Kozhikode.
to TALIPARAMBA
PIN 670141
PAN
2019-20 AHATPM7666E
Kerala.
4
ITA.Nos.441/COCH./2023 etc. batch
ABC Sales Corporation, ABC Buildware
India (P) Ltd., & Others.
For Assessee : -None-
For Revenue : Shri Pandiyan, CIT-DR
Date of Hearing : 21.08.2024
Date of Pronouncement : 23.08.2024
ORDER
PER BENCH :
The instant batch of 49 appeals along with as many as corresponding 47 stay applications therein; pertains to nine assessees herein namely ABC Sales Corporation; ABC Buildware India (P) Ld.,; Kakkottakath Naduvilapurayil Junaid-ABC Sales Corporation; Shri K. Abdul Vaheed-ABC Sales Corporation; Ruchit Parimal Ashar, Gujarat, Shri Keeran Muhammed Basheer-ABC Buildware India Private Limited; Shri Abdul Gafoor Muhammed; Shri Muhammed Jabir-ABC Sales Corporation and Shri Kodiyal Muhammed Madani, Partner-ABC Sales Corporation. All other relevant details already stand tabulated hereinabove.
Cases called twice. None appears at the assessees' behest. They are therefore, proceeded ex-parte. 5
ITA.Nos.441/COCH./2023 etc. batch ABC Sales Corporation, ABC Buildware India (P) Ltd., & Others.
2. It prima facie emerges during the course of hearing with the able assistance coming from the Revenue represented by the learned CIT-DR that although the CIT(A) herein has indeed passed a very detailed order running into 56 pages in ITA.No.441/COCH./2024 [treated as the "lead" appeal]; the fact remains that some of the fundamental issues raised therein have not been decided as contemplated u/sec.250(6) of the Act requiring him to frame points of determination followed by a detailed adjudication.
3. When we invited learned CIT-DR's attention to the above "lead" appeal; he vehemently argued that the CIT(A) has duly considered the entire factual matrix whilst rejecting the assessee's corresponding substantive grounds. Faced with this situation, we note that apart from various other issues; the assessee had argued in the lower appellate proceedings that the impugned assessment had not been framed in due compliance to sec.153D of the Act requiring the Assessing Officer to obtain the statutory approval from the prescribed authority(ies). Various recent landmark judicial precedents i.e., PCIT vs. Sapna Gupta [2023] 147 taxmann.com 288 (Allahabad); ACIT vs. Serazuddin, 6 ITA.Nos.441/COCH./2023 etc. batch ABC Sales Corporation, ABC Buildware India (P) Ltd., & Others.
& Co. 2023-SCC-Online-Ori-992 and PCIT vs. Anju Bansal 2023- SCC-Online-Del-4159 have rejected the Revenue's identical contentions thereby concluding that such an "approval could not simply be treated as a mechanical one but must contain the due application of mind by the authority concerned."
4. Learned CIT-DR at this stage takes us to page-43 para- 56 in the lower appellate discussion wherein the CIT(A) appears to have rejected the assessee's corresponding substantive ground(s). We find there is not even an indication as to how and in what manner, the prescribed authority had applied his mind since it has treated sec.153D as pari-materia to sec.148 mechanism without any such indication in the Act. We accordingly deem it appropriate in these facts and circumstances and in larger interest of justice that the instant fundamental issue; along with all other substantive grounds herein, deserves to be adjudicated by the learned CIT(A) as per law. We wish to emphasize here that once we are setting aside the above fundamental issue(s); all other grounds must also follow the suit so as to avoid multiplicity of proceedings. This assessee's "lead" 7
ITA.Nos.441/COCH./2023 etc. batch ABC Sales Corporation, ABC Buildware India (P) Ltd., & Others.
appeal ITA.No.441/COCH./2024 is accepted for statistical purposes in above terms.
5. The next equally important question which invites our apt adjudication is the course of action to be adopted for all the remaining appeals. It is at this stage that we are informed that all these cases arise from the department's sec.132 search action in M/s. ABC group of concerns carried-out on 17.02.2020 wherein various inter-connected issues are raised at these assessees' behest. We thus deem it appropriate for the sake of brevity that all these other appeals raising inter-connected issues, and more particularly, those involving sec.153A and 153C assessments (supra), need to be re-adjudicated by the learned CIT(A) without getting influenced by his earlier lower findings. It is further clarified that all these assessees' shall indeed be at liberty to raise all their legal and factual arguments in consequential proceedings which would be dealt with in accordance with law. Ordered accordingly.
7. To sum-up, these nine assessee's instant forty nine (49) appeals are allowed for statistical purposes in above terms. Their corresponding forty seven (47) stay applications stand 8 ITA.Nos.441/COCH./2023 etc. batch ABC Sales Corporation, ABC Buildware India (P) Ltd., & Others.
rendered infructuous. A copy of this common order be placed in the respective case files.
Order pronounced in the open Court on 23.08.2024.
Sd/- Sd/-
[AMARJIT SINGH] [SATBEER SINGH GODARA]
ACCOUNTANT MEMBER JUDICIAL MEMBER
Cochin, Dated 23rd August, 2024
VBP/-
Copy to
1. The appellant
2. The respondent
3. The CIT(A), Kochi-3, Kochi.
4. The Pr. CIT, Kochi concerned
5. The D.R. ITAT, Cochin Bench, Cochin.
6. Guard File.
//By Order//
//True copy//
Sr. Private Secretary, ITAT, Cochin Bench, Cochin