M/S S.D. SOAPS AND COSMETICS, RAIPUR (CG) V. JOINT COMMISSIONER OF INCOME TAX 1, RAIPUR (CG)

ITA 113/BIL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2700 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 25-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R B DOSHI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.113/RPR/2017 ASSESSMENT YEAR : 2010-11 S. D. SOAPS AND COSMETICS, HOUSE NO. UB-7, 12 BLOCK, KARAN NAGAR, NEW CHANGORABHATA, RAIPUR (CG). VS. JCIT- 1, RAIPUR (CG). PAN : AAWFS9933N (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI R.B. DOSHI, CA DEPARTMENT BY : SHRI SANJAY KUMAR, DR DATE OF HEARING : 09-08-2018 DATE OF PRONOUNCEMENT : 09-08-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 01.08.2016 OF THE LD. CIT(A)- 1, RAIPUR (CG) RELATI NG TO ASSESSMENT YEAR 2010-11. 2. THE ASSESSEE, IN THE VARIOUS GROUNDS OF APPEAL, HAS CHALLENGED THE ORDER OF THE LD. CIT(A) IN DISMISSING THE APPEAL FILED BY HIM AND CONFIRMING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 3. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT THE ASSESSEE IS A PARTNERSHIP FIRM ENGAGED IN THE BUSINESS OF MA NUFACTURING AND TRADING OF SOAP. IT FILED ITS RETURN OF INCOME ON 15.03.2011 DECLARING TOTAL INCOME OF 2 ITA NO.113/RPR/2017 RS.64,97,140/-. THE ASSESSING OFFICER, IN THE ORDE R PASSED U/S 143(3) ON 06.03.2013, COMPLETED THE ASSESSMENT DETERMINING TH E TOTAL INCOME AT RS.1,31,92,890/- WHEREIN HE MADE CERTAIN ADDITIONS. 4. SINCE THERE WAS NON-APPEARANCE FROM THE SIDE OF THE ASSESSEE BEFORE THE LD. CIT(A), THE LD. CIT(A), IN HIS EX-PARTE ORDER PASSED ON 01.08.2016, GAVE SOME RELIEF AND SUSTAINED SUBSTANTIAL ADDITION. TH E LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE ASSES SEE SHOULD BE GIVEN AN OPPORTUNITY TO SUBSTANTIATE ITS CASE BEFORE THE LD. CIT(A). 5. THE LD. DR ON THE OTHER HAND STRONGLY OPPOSED TH E ARGUMENTS AS ADVANCED BY THE LD. COUNSEL FOR THE ASSESSEE. HE S UBMITTED THAT DESPITE NUMBER OF OPPORTUNITIES GRANTED BY THE LD. CIT(A), THE ASS ESSEE WAS EITHER SEEKING ADJOURNMENT OR DID NOT BOTHER TO APPEAR BEFORE THE LD. CIT(A). THEREFORE, THE ORDER OF THE LD. CIT(A) BE UPHELD. 6. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT DUE TO NON- APPEARANCE BEFORE THE LD. CIT(A), LD. CIT(A) DECIDE D THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. CONSIDERING THE TOTA LITY OF THE FACTS OF CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTO RE THE ISSUE TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUN ITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND NOT TO SEEK ANY ADJOURNMENT UNDER AN Y PRETEXT FAILING WHICH LD. 3 ITA NO.113/RPR/2017 CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS P ER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE AR E ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 09 TH AUGUST, 2018. SD/- SD/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 09-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., RAIPUR. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY ITAT, RAIPUR