Navin Medical Hall, Sitamarhi V. ITO, Ward, Sitamarhi

ITA 07/PAT/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 9559 (ITAT-PATNA)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY KUMAR
• Assessee Lawyers: ASHISH AGRAWAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH SMC , PATNA BEFORE SH. N. K. SAINI, ACCOUNTANT MEMBER ITA NO. 07 /PAT./2018 : ASSTT. YEAR : 201 2 - 1 3 NAVIN MEDICAL HALL, MAIN ROAD, SITAMARHI - 843302 VS INCOME T AX OFFICER, WARD , SITAMARHI (APPELLANT) (RESPONDENT) PAN NO. A AHFN9256G ASSESSEE BY : SH. ASHISH AGRAWAL, ADV. REVENUE BY : SH. ABHAY KUMAR , SR. DR DATE OF HEARING : 09 .03 .201 8 DATE OF PRONOUNCEMENT : 12 . 0 3 .201 8 ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 17.10 .2017 OF LD. CIT(A - 1, JAMSHEDPUR . 2. FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEAL: 1. FOR THAT THE LD. CIT(A) HAS ERRED BOTH IN FACTS & LAW. 2. FOR THAT THE LD. CIT(A) HAS ERRED IN DISMISSING THE APPEAL EX - PARTE WITHOUT PROVIDING THE OPPORTUNITY TO THE APPELLANT. 3. FOR THAT NONE OF THE NOTICES FIXING THE DATE OF COMPLIANCE ON VARIOUS DATES, HAVE EVER BEEN SERVED UPON THE APPELLANT. 4. FOR THAT THE LD. CIT(A) HAS CONF IRMED THE ADDITION MADE BY THE AO, MERELY ON THE GROUND THAT NO COMPLIANCE WAS MADE, BY THE APPELLANT, WITHOUT GOING ON THE RECORDS AVAILABLE WITH THE AO. 5. FOR THAT THE ADDITION OF RS.434618.00, BEING THE AGGREGATE AMOUNT OF LOAN INTEREST OF RS.434618.0 0 PAID TO 4 PERSONS AND CLAIM EXPENSES ON WHICH TDS WAS DEDUCTED AND PAID ON OR BEFORE FILING OF ITS ITR, IS UNJUSTIFIED AND ERRONEOUS AND THEREFORE THE SAME MAY BE DELETED. ITA NO. 07 /PAT. /201 8 NAVIN MEDICAL HALL 2 6. FOR THAT THE DISALLOWANCE OF RS.434618.00 ON ACCOUNT OF NON - DEPOSITING OF TDS ON OR BEFORE DUE DATE AND WAS ACTUALLY PAID ON OR BEFORE FILING OF ITR ONLINE I.E. ON 21.03.2013, IS UNJUSTIFIED AND ARBITRARY AND THEREFORE THE SAME MAY BE DELETED. 7. FOR THAT OTHER GROUND OR GROUNDS MAY BE URGED AT THE TIME OF HEARING. 3. FACTS OF TH E CASE IN BRIEF ARE THAT THE ASSESSEE E - FILED THE RETURN OF INCOME ON 21.03.2013 DECLARING AN INCOME OF RS.1,54,534/ - . LATER ON, THE CASE WAS SELECTED FOR SCRUTINY. THE AO MADE THE ADDITION OF RS.4,34,618/ - U/S 40(A)(IA) OF THE INCOME TAX ACT, 1961 (HEREIN AFTER REFERRED TO AS THE ACT) AND ASSESSED THE INCOME OF RS.5,89,152/ - . 4. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO DISMISSED THE APPEAL BY OBSERVING AS UNDER: STATUTORY NOTICES WERE ISSUED FOR FIXING THE DATE OF HEARING ON 31.08.2016, 05.07.2017 AND 12.10.2017. ON THE SAID DATES NONE ATTENDED, NO DETAILS WERE FILED AND ALSO NO ADJOURNMENT LETTER WAS FILED BY THE APPELLANT. 2. IN THE RESULT, THE APPEAL IS DISMISSED FOR STATISTICAL PURPOSES. 5 . NOW THE ASSESSEE IS IN APPEA L. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NO NOTICE FOR HEARING WAS SERVED UPON THE ASSESSEE. THEREFORE, THE LD. CIT(A) WAS NOT JUSTIFIED IN PASSING THE EX - PARTE ORDER AND DISMISSING THE APPEAL OF THE ASSESSEE. 6. IN HIS RIVAL SUBMISSIONS, THE LD . SR. DR SUPPORTED THE IMPUGNED ORDER PASSED BY THE LD. CIT(A). ITA NO. 07 /PAT. /201 8 NAVIN MEDICAL HALL 3 7 . I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, THE LD. CIT(A) ON THE FACE OF THE ORDER H AS MENTIONED THAT NONE WAS PRESENT FOR THE DEPARTMENT OR THE ASSESSEE. IT IS ALSO NOTICED THAT THE LD. CIT(A) DID NOT MENTION THAT NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM. I , THEREFORE, CONSIDERING THE TOTALITY OF THE FACTS OF THE PRESENT CASE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(A ) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 8 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORD E R PRONOUNCED IN THE COU RT ON 12 /0 3 /2018 ) SD/ - (N. K. SAINI ) ACCOUNTANT MEMBER DAT ED: 12 /03 /2018 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR