Maa Tarini Transport Enterprises Pvt. Ltd., Bhubaneswar V. ITO, Ward-1(1), Bhubaneswar

ITA 115/CTK/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2837 (ITAT-CUTTACK)
• Duration Of Justice: 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 20-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHR UMAKANT DHRUPATI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Maa Tarini Transport Enterprises Pvt Ltd., Plot No.52/P, Shastrinagar, Bhubaneswar. PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee ag CIT(A) -1 Bhubaneswar the Assessing Officer in respect of difference in the opening balance of the sundry creditors 2. Shri Mohit Sheth, ld AR appeared for the assessee and Shr Dhrupati, ld Sr DR appeared on behalf of the revenue. 3. The appeal is time barred by 368 days. The assessee has filed condonation petition dated 17.5.2022 that the order of the ld CIT(A) dated IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.115/CTK/2021 Assessment Year : 2014-15 Maa Tarini Transport Enterprises Pvt Ltd., Plot No.52/P, Shastrinagar, Bhubaneswar. Vs. ITO, Ward-1(1), Bhubaneswar. No.AAHCM 5257 F (Appellant) .. ( Respondent Assessee by : Shri Mohit Sheth Revenue by : Shr Umakant Dhrupati, Date of Hearing : 27/6 Date of Pronouncement : 27/ O R D E R This is an appeal filed by the assessee against the order of the Bhubaneswar dated 29.4.2020 confirming the addition made by the Assessing Officer in respect of difference in the opening balance of the sundry creditors for the assessment year 2014-15. Shri Mohit Sheth, ld AR appeared for the assessee and Shr ld Sr DR appeared on behalf of the revenue. The appeal is time barred by 368 days. The assessee has filed condonation petition dated 17.5.2022 that the order of the ld CIT(A) dated Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER 1(1), Bhubaneswar. Respondent) Mohit Sheth, AR Shr Umakant Dhrupati, Sr DR 6/ 2022 /6/2022 ainst the order of the dated 29.4.2020 confirming the addition made by the Assessing Officer in respect of difference in the opening balance of the Shri Mohit Sheth, ld AR appeared for the assessee and Shr Umakant The appeal is time barred by 368 days. The assessee has filed condonation petition dated 17.5.2022 that the order of the ld CIT(A) dated ITA No.115/CTK/2021 Assessment Year : 2014-15 Page2 | 4 29.4.2020 was served on the assessee on 19.8.2020 and the appeal against the said order could not be filed due to lockdown orders of the State Government on account of COVID-19 as well as due to bad health of the Managing Director post Covid. It was submitted that the Hon’ble Apex Court by order dated 23.3.2020 in Suo moto writ petition (civil) No.3 of 2020 had extended time limitation, thereafter again due to second wave of Covid-19, Hon’ble Court has also extended the limitation till further order vide order dated 27.4.2021. It is prayed that due to above difficulties and due to the orders of the Hon’ble Supreme Court regarding time limitation of filing of appeals, the delay in filing of the appeal may be condoned. Ld Sr DR did not oppose the prayer. In view of above, we condone the delay of 368 days in filing the appeal and admit the same to decide on merits. 4. At the time of hearing, ld AR submitted that there is a difference in the opening balance of the sundry creditors M/s. Shree Transport. It was the submission that the Managing Director of the assessee was unable to co-operate in the assessment proceedings due to health problem. It was submitted that the assessee was granted multiple opportunities but the failure admittedly was on the part of the assessee on account of the health problem of the person responsible. It was the prayer that the assessee may be granted an opportunity to represent the issue before the Assessing officer and the assessee would be able to reconcile the difference which has ITA No.115/CTK/2021 Assessment Year : 2014-15 Page3 | 4 arisen in the account of M/s. Shree Transport, which had resulted in the addition. 5. In reply, ld Sr DR submitted that adequate opportunities have been granted to the assessee. It was the submission that the assessee should not be granted more time. Ld Sr DR also relied upon the decision of the Co-ordinate Bench of Bangalore ITAT in the case of Suresh Kumar Jain vs ITO (2011) 128 ITD 74 (bang) to submit that even opening balance can be considered for making the addition. 6. We have considered the rival submissions. Admittedly, natural justice requires that the assessee should be given adequate opportunity to substantiate his claim before the Assessing officer. A perusal of the assessment order shows that the Assessing Officer has granted number of opportunities. Ld counsel appearing on behalf of the assessee has submitted that due to health problem of the person responsible, the assessee was unable to reconcile the figures before the Assessing Officer. This being so, in the interest of justice and so as to ascertain the correct facts, the issue in this appeal in respect of addition of the opening balance and the difference in the transaction in respect of Shree Transport and Star Enterprises is restored to the file of the AO for re-adjudication after granting the assessee adequate opportunity of being heard. ITA No.115/CTK/2021 Assessment Year : 2014-15 Page4 | 4 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/6/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 27/06/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Maa Tarini Transport Enterprises Pvt Ltd., Plot No.52/P, Shastrinagar, Bhubaneswar 2. The Respondent. ITO, Ward-1(1), Bhubaneswar 3. The CIT(A)-1, Bhubaneswar 4. Pr.CIT-1, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//