Akbar Karim Matte, Sangli V. Assistant Commissioner of Income-tax,

ITA 1237/PUN/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 9283 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-12-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 05-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE . . . . , , BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO. 1237/PUN/2014 / ASSESSMENT YEAR : 2010-11 SHRI AKBAR KARIM MATTE, M/S. K.G. MATTE & COMPANY, GURUWAR PETH, MIRAJ 416410 DIST. SANGLI, MAHARASHTRA. . / APPELLANT V/S ACIT, CIRCLE - 1, S ANGLI . / RESPONDENT ASSESSEE BY : SHRI SUNIL GANOO REVENUE BY : SHRI ACHAL SHARMA / ORDER PER D. KARUNAKARA RAO, AM : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF CIT(A), KOLHAPUR DATED 19-03-2014 FOR THE ASSESSMENT YEAR 2010-11. 2. BEFORE US, LD. COUNSEL FOR THE ASSESSEE BROUGHT OUR ATTENTION TO THE GROUNDS RAISED BY THE ASSESSEE AND SUBMITTED THAT T HE ASSESSEE IS AN INDIVIDUAL ENGAGED IN THE BUSINESS OF PROVISION STO RES AND KIRANA MERCHANT. ASSESSEE FILED THE RETURN OF INCOME DECLARING INCOM E OF RS. 10,53,830/-. AO MADE THE ASSESSMENT AND DETERM INED THE INCOME OF THE ASSESSEE AT RS.53,24,401/-. AO CONSIDERED THE FACT THAT THERE WAS SURVEY ACTION U/S.133A OF THE ACT ON THE ASSESSEE W HICH RESULTED IN / DATE OF HEARING :28.06.2017 / DATE OF PRONOUNCEMENT: 28.06.2017 2 ITA NO.1237/PUN/2014 DISCOVERY OF DISCREPANCY WITH REGARD TO THE STOCK INVENTORY. FURTHER, THE AO MADE ADDITION U/S.69B OF THE ACT TOO. 3. DURING THE FIRST APPELLATE PROCEEDINGS, THERE WA S NONE TO REPRESENT THE ASSESSEE BEFORE THE CIT(A). THE SAME IS EVIDEN T FROM THE ENTRY IN SL.NO.10 OF THE CAUSE TITLE OF THE ORDER OF THE CIT (A). OF COURSE, FIRST APPELLATE AUTHORITY GRANTED OPPORTUNITY TO THE ASSE SSEE AT DIFFERENT DATES. EVENTUALLY, THE CIT(A) DECIDED THE APPEAL EX-PARTE AND DISMISSED THE APPEAL OF THE ASSESSEE. CIT(A) CONFIRMED THE ADDIT IONS MADE BY THE AO. 4. WITH THE ABOVE FACTUAL MATRIX OF THE CASE, THE L D. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ORDER OF CIT(A) WAS DEC IDED WITHOUT THE ASSISTANCE OF THE ASSESSEE AND THEREFORE, THE SAME CONSTITUTES AN EXPARTE ADJUDICATION OF THE APPEAL OF THE ASSESSEE. BEFORE US, LD. COUNSEL FOR THE ASSESSEE TRIED TO EXPLAIN THE REASONS FOR NON-ATTEN DANCE BEFORE THE CIT(A) AND MENTIONED THAT ALL THE ISSUES RAISED IN THE APP EAL BEFORE THE TRIBUNAL MAY BE REMANDED TO THE FILE OF THE CIT(A) WITH A DI RECTION TO ADJUDICATE THE ISSUES AFRESH. HE ASSURED THAT THE ASSESSEE SHALL COOPERATE WITH THE CIT(A) THIS TIME WITHOUT FAIL IN PROVIDING THE EXPL ANATIONS AND THE DETAILS, IF ANY. 5. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIV E AND AFTER CONSIDERING THE ARGUMENTS OF THE LD. COUNSEL FOR TH E ASSESSEE AND THE PLEADINGS, WE ARE OF THE OPINION THAT, IT IS IN THE INTEREST OF JUSTICE, THE ISSUES SHOULD BE REMANDED TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION. CIT(A) SHALL GRANT REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE WITH THE SET PRINCIPLES OF NATURAL JUSTI CE. ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE PROCEEDINGS BEFORE THE FIRST APPELLATE AUTHORITY WITHOUT FAIL AND ALSO DIRECTED TO FILE PAPER BOOK, IF ANY, REQUIRED FOR 3 ITA NO.1237/PUN/2014 MEANINGFUL ADJUDICATION OF THE ISSUES. ACCORDINGLY , THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF JUNE, 2017. SD/- SD/- (VIKAS AWASTHY) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE; DATED : 28 TH JUNE, 2017. / COPY OF THE ORDER FORWARDED TO : / BY ORDER , // TRUE COPY // //TRUE COPY// /ASSISTANT REGISTRAR , / ITAT, PUNE 1. / THE APPELLANT 2. / THE RESPONDENT 3. THE CIT(A) , KOLHAPUR 4. TH E CIT , KOLHAPUR 5 . DR, ITAT, A BENCH PUNE; 6 . / GUARD FILE.