AJAY KUMAR SINGH, HAZARIBAG V. DCIT CIR-1, HAZARIBAG

ITA 100/RAN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0623 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 13-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTY
• Assessee Lawyers: S S AGARWAL; DEBASIS SANNIGARHI
• Keywords: Principle of natural justice
• Section: 142(1)

Judgement Text

1 ITA NO. 10 0 /RAN/20 1 8 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S.SAINI , ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA NO. 10 0 / RAN/20 1 8 ASSESSMENT YEAR : 20 1 4 - 201 5 AJAY KUMAR SINGH PROP: RANJANA CHICKS CENTRE, KALLU CHOWK, HA ZSARIBAGH - 825301 V S DCIT, CIRCLE - 1, HAZARIBAGH PAN NO. : A XSPS 0894 B (APPELLANT ) .. RESPONDENT ASSESSEE BY : SHRI DEBASIS SANNIGARHI, CA & SHRI S.S.AGARWAL, ADVOCATE REVENUE BY : SHRI A.K.MOHANTY , J CIT DATE OF HEARING : 2 9 . 11 .201 8 DATE OF PRONOUNCEMENT : 30 . 11 .201 8 O R D E R PER PAVAN KUMAR GADALE, JM : THE ASSESSEE HA S FILED THE APPEAL AGAINST THE ORDER OF CIT(A), HAZARIBAGH , DATED 14.02.2018 FOR THE ASSESSMENT YEAR 201 1 - 201 2 , WHERE IN THE FOLLOWING GROUNDS HAVE BEEN RAISED BY THE ASSESSEE : - 1. FOR THAT THE ORDER OF THE LEARNED ASSESSING OFFICER IS ERRONEOUS IN LAW, FACT AND PROCEDURE. 2. FOR THAT THE ORDER OF THE LEARNED ASSESSING OFFICER BY MAKING ADDITION RS. 99,00,000/ - IS ARBITR ARY AND NOT JUSTIFIED. 3. FOR THAT THE ACTION OF HONORABLE COMMISSIONER OF INCOME TAX (APPEALS) HAZARIBAGH FOR DISMISSAL OF APPEAL OF THE APPELLANT BY TOTALLY IGNORING THE APPELLANT'S SUBMISSION, NOT LEGAL, PROPER, JUSTIFIED AND AGAINST THE PRINCIPLES OF NATURAL JUSTICE. 4. FOR THAT THE APPELLANT CRAVES AND LEAVES TO TAKE ADDITIONAL GROUND/GROUNDS AT OR BEFORE THE TIME OF HEARING. 2 ITA NO. 10 0 /RAN/20 1 8 2 . BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS DEALING IN WHOLESALE OF CHICKS AND FILED THE RETURN OF INCOME ELECTRONICA LLY FOR THE ASSESSMENT YEAR 201 4 - 201 5 DECLARING TOTAL INCOME OF RS. 3,29,399/ - SUBSEQUENTLY, THE CASE WAS SELECTED FOR SCRUTINY UNDER CASS AND NOTICE U/S.143(2) AND 142(1) OF THE ACT WAS ISSUED TO THE ASSESSEE. THEREAFTER THE AO COMPLETED THE ASSESSMENT DETE RMINING TOTAL INCOME OF THE ASSESSEE AT RS.1,02,20,320/ - MAKING ADDITIONS AND PASSED ORDER U/S.143(3) OF THE ACT, DATED 28.12.2016. 3 . AGGRIEVED BY THE ORDER OF AO, ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A). HOWEVER, THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE OBSERVING THAT NO GROUNDS OF APPEAL AS PER FORM NO.35 HAS BEEN FILED BY THE ASSESSEE. 4 . AGGRIEVED BY THE ORDER OF CIT(A), THE ASSESSEE HAS FILED AN APPEAL BEFORE THE TRIBUNAL. 5 . LD. AR BEFORE US SUBMITTED THAT THE CIT(A) HAS NOT PROVIDED ANY OPPORTUNITY TO THE ASSESSEE TO REMOVE THE ALLEGED INSUFFICIENCY, THEREFORE, THE LD. AR PRAYED FOR ONE MORE OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE CIT(A) WITH PROPER EVIDENCE. 6 . ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUT HORITIES. 7 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ON PERUSAL OF THE CIT(A) ORDER, FOUND THAT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE OBSERVING THAT THE APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE AS THERE I S NOT GROUNDS OF APPEAL FILED ALONG 3 ITA NO. 10 0 /RAN/20 1 8 WITH FORM NO.35. WE CONSIDERING THE GROUNDS RAISED BY THE ASSESSEE AND IN THE INTEREST OF SUBSTANTIAL JUS TICE, WE PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE CIT(A) AND THE CIT(A) IS AT LIBERTY TO CONSIDER THE SUBMISSIONS AND PASS A REASONED ORDER AND THE ASSESSEE SHALL COOPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF THE APPEAL. ACCORDINGLY, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 8 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 / 11 /201 8 S D/ - SD/ - (N.S.SAINI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER RANCHI , DATED 30 / 11 /2018 PRAKASH KUMAR MISHRA , SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, //TRUE COPY// SR.PS, ITAT, RANCHI 1. THE APPELLANT AJAY KUMAR SINGH PROP: RANJANA CHICKS CENTRE, KALLU CHOWK, HAZSARIBAGH - 825301 2. THE RESPONDENT DCIT, CIRCLE - 1, HAZARIBAGH 3. THE CIT(A) CONCERNED 4. CIT , CONCERNED 5. DR, ITAT, RANCHI 6. GUARD FILE.