Anam Charan Jena, Jagatsinghpur V. ITO, Paradeep

ITA 101/CTK/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7231 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-01-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 16-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Validity of assessment

Judgement Text

2 ITA NOS.101 & 114/CTK/2015 ASSESSMENT YEAR :2007 - 08 3. FOR THAT THE ADDITION OF RS.36,73,114/ - IS UN CALLED FOR AND UNJUSTIFIED AND IS NOT BASED ON FACTS . 4. FOR THAT DEDUCTIONS AS CLAIMED UNDER CHAPTER - VIA SHOULD HAVE BEEN ALLOWED . 5. FOR THAT THE LEARNED COMMISSIONER SHOULD HAVE GIVEN PROPER OPPORTUNITY BEFORE DISPOSAL OF THE APPEAL . 6. FOR TH AT THE LEARNED COMMISSIONER SHOULD HAVE CONSIDERED THE VALIDITY OF ASSESSMENT ( MADE U/S.147 ) AND SHOULD HAVE APPRECIATED THE MERITS OF THE CASE . 7. FOR THAT THE LEARNED COMMISSIONER IS ALSO NOT JUSTIFIED TO CONFIRM THE ORDER OF ASSESSMENT AND DISMISS THE APPEAL . 4. IN ITA NO.114/CTK/ 2015, THE GRIEVANCE OF THE ASSESSE IS THAT THE CIT(A) ERRED IN CONFIRMING THE PENALTY OF RS.12,39,800/ - U/S.271(1)(C) OF THE ACT. 5. AT THE OUTSET, LD A.R. OF THE ASSESSE SUBMITTED THAT THE APPEALS OF THE ASSESSE WERE DISPOSED OF BY LD CIT(A) EXPARTE AS THE ASSESSE FAILED TO PUT IN APPEARANCE ON THE VARIOUS DATES OF HEARING FIXED BY HER. HE SUBMITTED THAT THE ASSESSE HAS A STRONG CASE AND HAS ALL THE EVIDENCES AND DOCUMENTS WHICH CAN BE PRODUCED BEFORE THE CIT(A), IF ONE MORE OPPORTUNITY IS GRANTED TO THE ASSESSE TO PRESENT ITS CASE BEFORE THE CIT(A). 6. LD A.R. OF THE ASSESSE FURTHER STATED THAT HE UNDERTAKES BEFORE THE TRIBUNAL THAT HE SHALL RENDER FULL CO - OPERATION TO THE CIT(A) IF THE APPEALS ARE RESTORED BACK TO T HE FILE OF THE CIT(A) FOR ADJUDICATING THE APPEALS AFRESH.