ITO, WARD, BHIWADI V. M/S. ISHIKA FOODS PVT. LTD., DELHI

ITA 1239/JPR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3293 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 01-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRISH BEDI
• Assessee Lawyers: P C PRAWAL
• Keywords: Unexplained cash credit; Recovery proceedings; Principle of natural justice; Additional evidence; Reasonable cause
• Section: 142(1); 143(2); 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES, A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA- @ ITA NO. 1239/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2013-14 THE INCOME-TAX OFFICER WARD- BHIWADI CUKE VS. M/S ISHIKA FOODS (P) LTD., C-141, MAHARANA PRATAP ENCLAVE PITAMPURA, DELHI LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AABC12665P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SH. AMRISH BEDI (CIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. P. C. PRAWAL (CA) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 09/02/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 01/03/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A)-22, ALWAR DATED 20.08.2019 FOR A.Y 2013-14 W HEREIN THE LIMITED GROUND RAISED BY THE REVENUE RELATES TO ACCEPTANCE OF ADDITIONAL EVIDENCES SUBMITTED BY THE ASSESSEE BEFORE THE LD. CIT(A) IN CONTRAVENTION OF RULE 46A(1) OF THE I.T. RULES. 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE ASSE SSEE HAS FILED ITS RETURN OF INCOME DECLARING LOSS OF RS. 36,710/- ON 28/09/2013. THE ASSESSMENT WAS COMPLETED U/S 144 OF THE ACT WHEREIN THE ASSESSED INCOME WAS DETERMINED BY AO AT RS. 7,25,02,276/-. B EING AGGRIEVED, THE ITA NO. 1239/JP/2019 ITO, WARD-BHIWADI VS. M/S ISHIKA FOODS (P) LTD., DE LHI 2 ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD . CIT(A), ALWAR AND ALSO SUBMITTED THE ADDITIONAL EVIDENCES BEFORE THE LD. C IT(A). THEREAFTER, THE LD CIT(A) CALLED FOR THE REMAND REPORT FROM THE ASS ESSING OFFICER WHEREIN THE ASSESSING OFFICER EXAMINED THE ADDITIONAL EVIDE NCES AS WELL AS SUBMISSION MADE BY THE ASSESSEE AND VARIOUS ADDITIO NS MADE BY THE ASSESSING OFFICER DURING THE COURSE OF ASSESSMENT P ROCEEDINGS WERE HELD NOT SUSTAINABLE ON ACCOUNT OF ADDITIONAL EVIDENCES, SUBMISSIONS, THE BOOKS OF ACCOUNTS, BANK STATEMENT AND OTHER DETAILS SUBMI TTED BY THE ASSESSEE DURING THE REMAND PROCEEDINGS. THEREAFTER, TAKING INTO CONSIDERATION THE REMAND REPORT SUBMITTED BY THE AO AND THE SUBMISSIO NS AND ADDITIONAL EVIDENCES, THE ADDITIONS MADE BY THE ASSESSING OFFI CER WERE SUBSTANTIALLY REDUCED BY THE LD. CIT(A). IN THE ABOVE FACTUAL BA CKGROUND, THE ONLY DISPUTE WHICH HAS BEEN RAISED BY THE REVENUE IS REG ARDING ACCEPTANCE OF ADDITIONAL EVIDENCES BY THE LD CIT(A), THOUGH, ON M ERITS, THE REVENUE DOES NOT HAVE ANY GRIEVANCE AND HAS NOT CONTESTED T HE FINDINGS OF THE LD CIT(A). 3. DURING THE COURSE OF HEARING, THE LD. DR SUBMITT ED THAT DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE ASSESSEE SIGN ED POWER OF ATTORNEY IN FAVOUR OF HIS COUNSEL WHICH IS ON RECORD WHICH M EANS THAT THE ASSESSEE, LATER ON, KNOWINGLY AVOIDED ATTENDANCE BEFORE THE A O FROM TIME TO TIME IN THE ASSESSMENT PROCEEDINGS. IT WAS ALSO SUBMITTED T HAT ALL THE NOTICES/QUESTIONNAIRES WERE SENT ON THE LAST KNOWN ADDRESS OF ASSESSEE WHICH IS DEEMED PROPER SERVICE OF NOTICE. IT WAS AC CORDINGLY SUBMITTED THAT THE ADDITIONAL EVIDENCES FURNISHED BY THE ASSE SSEE ARE NOT ADMISSIBLE BECAUSE THERE WAS NO REASONABLE CAUSE WHICH PREVENT ED THE ASSESSEE TO ATTEND ASSESSMENT PROCEEDINGS. IT WAS ACCORDINGLY S UBMITTED THAT LD. ITA NO. 1239/JP/2019 ITO, WARD-BHIWADI VS. M/S ISHIKA FOODS (P) LTD., DE LHI 3 CIT(A) HAS ERRED IN ACCEPTING THE ADDITIONAL EVIDEN CES IN CONTRAVENTION OF RULE 46A(1) OF THE I.T. RULES. 4. PER CONTRA, THE LD. AR SUBMITTED THAT AS PER OR DER OF THE AO, HE ISSUED U/S 142(1) ON 19.01.2015, 02.02.2015 AND 26. 10.2015 ETC. HOWEVER, THE ASSESSEE DID NOT RECEIVE ANY SUCH NOTI CE. IT WAS SUBMITTED THAT EVEN ASSESSMENT ORDER PASSED U/S 144 DATED 16. 02.2016 WAS NOT RECEIVED BY THE ASSESSEE. IT WAS SUBMITTED THAT ASS ESSEE WAS DOING BUSINESS AT BHIWADI BUT THE BUSINESS WAS DISCONTINU ED AS THE JAMMU & KASHMIR BANK HAS TAKEN OVER THE POSSESSION OF THE F ACTORY IN DECEMBER, 2014 DUE TO ASSESSEES FAILURE TO REPAY THE LOAN AM OUNT TO THE BANK. IT WAS SUBMITTED THAT THERE WAS HEAVY DISPUTE AMONG TH E DIRECTORS DUE TO LOSS IN THE COMPANY AND BANK HAS TAKEN POSSESSION O F THE FACTORY PREMISES UNDER SARFAESI ACT ON 25.05.2015. SUBSEQUE NTLY, THE BANK HAS DISPOSED OFF WHOLE PROPERTIES OF THE COMPANY AND NO W THE CASE IS BEFORE DEBT RECOVERY TRIBUNAL. THE COPY OF POSSESSION LETT ER OF BANK, NOTICE OF BANK, COPY OF CASE BEFORE DEBT RECOVERY TRIBUNAL WE RE SUBMITTED BEFORE THE LD. CIT(A). IT WAS ACCORDINGLY SUBMITTED THAT A S THE ASSESSEE DID NOT RECEIVE THE NOTICE AND THE ASSESSMENT WAS COMPLETED EX-PARTY U/S 144, THE ASSESSEE APPLIED FOR CERTIFIED COPIES OF THE AS SESSMENT ORDER AND FILED APPEAL BEFORE LD. CIT(A). THE LD. CIT(A) HAS RIGHTL Y APPRECIATED THE FACTUAL POSITION OF THE ASSESSEE AND HAS CONDONED THE DELAY IN FILING THE APPEAL AND IN ACCEPTANCE OF ADDITIONAL EVIDENCES. 5. IT WAS FURTHER SUBMITTED THAT IT IS NOT A CASE W HERE ADDITIONAL EVIDENCES WERE ACCEPTED AND DECISION ARRIVED AT BY THE LD. CIT(A) RATHER THE ADDITIONAL EVIDENCES WERE SENT TO THE ASSESSING OFFICER FOR NECESSARY VERIFICATION AND BASIS SUCH VERIFICATION, THE ASSES SING OFFICER IN HIS REMAND ITA NO. 1239/JP/2019 ITO, WARD-BHIWADI VS. M/S ISHIKA FOODS (P) LTD., DE LHI 4 REPORT HAS STATED VERY CLEAR THAT THE ADDITION SO M ADE DURING THE COURSE OF EX-PARTY ASSESSMENT U/S 144 ARE NOT SUSTAINABLE AFT ER GOING THROUGH SUCH ADDITIONAL EVIDENCES. FURTHER, OUR REFERENCE WAS DR AWN TO THE ADDITION MADE ON ACCOUNT OF UNSECURED LOAN OF RS. 4,03,63,04 6/-. IT WAS SUBMITTED THAT THE SAID AMOUNT REPRESENT THE CREDIT BALANCE O F BANK CASH CREDIT LIMIT AND LOAN BORROWED FROM JAMMU & KASHMIR BANK AND THO SE DETAILS WERE APPARENT ON THE FACE OF THE BALANCE-SHEET AND AS PA RT OF THE ADDITIONAL EVIDENCES, THE ASSESSEE AGAIN SUBMITTED A COPY OF T HE BALANCE-SHEET AS WELL AS COPY OF THE BANK STATEMENT OF THE JAMMU & K ASHMIR BANK ALONG WITH SANCTIONED LETTER WHICH WERE TAKEN ON RECORD A ND THE ASSESSING OFFICER IN HIS REMAND REPORT HAS STATED VERY CLEARL Y THAT THE ADDITION MADE ON ACCOUNT OF UNSECURED LOAN IS NOT SUSTAINABLE. FU RTHER, REGARDING ADDITION ON ACCOUNT OF SHARE CAPITAL RECEIVED OF RS . 75,00,000/-, IT WAS SUBMITTED THAT THE COMPANY DURING THE YEAR HAS NOT RECEIVED ANY FRESH SHARE APPLICATION MONEY RATHER THE SHARES HAVE BEEN ALLOTTED TO SEVEN PERSONS WHOSE MONEY WAS ALREADY DEPOSITED IN UNSECU RED LOAN ACCOUNT AND SHARE WERE ISSUED AFTER TRANSFERRING THE MONEY FROM UNSECURED LOAN ACCOUNT TO SHARE CAPITAL ACCOUNT. IT WAS SUBMITTED THAT AS PART OF THE ADDITIONAL EVIDENCES, THE ASSESSEE EXPLAINED THE TR ANSACTION FROM ITS BOOKS OF ACCOUNTS AND ALSO PRODUCED A COPY OF CONFI RMATION FROM ITS SHAREHOLDERS AND BASIS EXAMINATION THEREOF, THE ASS ESSING OFFICER HAS NOT GIVEN ANY ADVERSE FINDING IN THE REMAND REPORT. IT WAS SUBMITTED THAT THE SIMILAR POSITION EXIST IN RESPECT OF DISALLOWANCE O F EXPENSES AND THE ADDITION MADE ON ACCOUNT OF INTEREST RECEIVED. IT W AS ACCORDINGLY SUBMITTED THAT THE LD CIT(A) HAS RIGHTLY APPRECIATE D THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE ADDITIONAL EVIDEN CES HAVE BEEN RIGHTLY ACCEPTED IN THE INTEREST OF JUSTICE AND RELIEF PROV IDED BY THE LD CIT(A) WHICH ARE NOT UNDER CHALLENGE BY THE REVENUE. ITA NO. 1239/JP/2019 ITO, WARD-BHIWADI VS. M/S ISHIKA FOODS (P) LTD., DE LHI 5 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE RELEVANT FINDING OF THE LD . CIT(A) WHILE ACCEPTING THE ADDITIONAL EVIDENCES AND SENDING THE SAME TO AO FOR SEEKING THE REMAND REPORT ARE CONTAINED AT PARA 6.5 OF HIS ORDE R WHICH READS AS UNDER:- 6.5 I HAVE PERUSED THE ASSESSMENT ORDER AS WELL AS REMAND REPORT OF THE A.O, SUBMISSIONS AND CROSS REPLY OF THE APPELLA NT INCLUDING JUDICIAL CITATIONS GIVEN THEREIN. FOLLOWING FACTS HAVE EMERG ED; 1. THAT THE APPELLANT COMPANY HAS ITS FACTORY AT BH IWADI AND DOING THE BUSINESS IN FOOD INDUSTRY. 2. THAT THE APPELLANT COMPANY WAS DOING BUSINESS AT BHIWADI BUT THE BUSINESS WAS DISCONTINUED BECAUSE THE JAMMU & K ASHMIR BANK HAS TAKEN THE POSSESSION OF THE FACTORY IN DECEMBER 2014 DUE TO FAILURE TO REPAY THE LOAN AMOUNT OF THE BANK. THERE WAS HEA VY DISPUTE AMONG THE DIRECTORS DUE TO LOSS IN THE COMPANY AND BANK HAS TAKEN POSSESSION UNDER SARFAESI ACT ON 25/05/2015. BANK H AS DISPOSED OFF WHOLE PROPERTIES OF THE COMPANY AND NOW THE CASE IS BEFORE DEBT RECOVERY TRIBUNAL. 3. THAT THE APPELLANT COMPANY HAS SUBMITTED THAT TH EY HAVE NOT RECEIVED ANY NOTICE DURING ASSESSMENT PROCEEDIN GS AS THE COMPANY WAS CLOSED BECAUSE OF BANK TAKEOVER AND THE REFORE COULD NOT FILE ANY DETAILS. 4. THAT THERE IS A LOAN BALANCE AS PER THE BALANCE SHEET AMOUNTING TO RS.4,03,63,046/-. SINCE THE CASE REMAIN UNREPRESENT ED AT THE ASSESSMENT LEVEL ACCORDINGLY, THE A.O HAS TREATED T HE LOAN AMOUNT AS UNEXPLAINED AND ADDED IT TO THE INCOME OF THE ASSES SEE COMPANY. ITA NO. 1239/JP/2019 ITO, WARD-BHIWADI VS. M/S ISHIKA FOODS (P) LTD., DE LHI 6 5. THAT THE APPELLANT COMPANY HAS FILED ADDITIONAL EVIDENCES IN SUPPORT OF THE CLAIM AS THE ASSESSMENT WAS MADE EX- PARTE AND THE ENTIRE UNSECURED LOAN WAS ADDED AS INCOME OF THE APPELLANT COMPANY U/S 144 OF THE ACT. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ADDITIONAL EVIDENCES HAVE BEEN TAKEN ON RECORD UNDER RULE 46A OF IT RULES, 1962 AS FOUND NECESSARY TO ADJUDICATE ON THE GROUNDS OF APP EAL AND ALSO ON THE PRINCIPLE OF NATURAL JUSTICE. THE ADDITIONAL EVIDEN CES HAVE BEEN REMANDED TO THE A.O UNDER RULE 46A(4) TO EXAMINE THE EVIDENC ES AND FOR HIS COMMENTS. THE A.O HAS SUBMITTED THE REMAND REPORT V IDE LETTER DATED: 30/07/2019. THE APPELLANT WAS PROVIDED WITH A COPY OF THE REMAND REPORT AND THE CROSS REPLY WAS FILED ON 06/08/2019. 6. THAT THE AO AFTER EXAMINING THE EVIDENCES HAS CO NCLUDED AS UNDER:- 01. ADDITION ON ACCOUNT OF UNEXPLAINED CREDIT/UNSEC URED LOAN OF RS. 4,03,63,046/-: THE AO MADE ADDITION OF RS. 4,03,63,046/- ON ACCOU NT OF UNSECURED LOANS AS IT APPEARED IN BALANCE OF THE ASSESSEE COMPANY AS ON 31 03.2013. NO COMPLIANCE/ COMMUNICAT ION WAS MADE BY ASSESSEE COMPANY DURING THE COURSE OF ASSESSEE PROCEEDINGS THEREFORE, BALANCE AMOUNT SHOW N IN BALANCE SHEET WAS ADDED BACK IN TOTAL OF ASSESSEE A S UNEXPLAINED. DURING THE COURSE OF REMAND PROCEEDINGS, AR OF THE ASSESSEE FILED WRITTEN SUBMISSION AND SUBMITTED AS UNDER: 'THE LEARNED ASSESSING OFFICER HAS MADE ADDITION ON ACCOUNT OF UNEXPLAINED CREDIT/ UNSECURED LOAN OF R.S.40,36,30,46/- ON LUMP SUM BASIS. HE MADE ADDITI ON ON ITA NO. 1239/JP/2019 ITO, WARD-BHIWADI VS. M/S ISHIKA FOODS (P) LTD., DE LHI 7 PERUSAL OF AUDITED BALANCE SHEET OF THE ASSESSEE. I T IS VERY MUCH SURPRISED TO KNOW THAT THIS AMOUNT IS NOT UNSE CURED LOAN BUT THIS AMOUNT IS TERM BORROWING FROM BANK AN D IT IS CLEARLY MENTIONED IN NOTE-6 OF THE BALANCE SHEET. I T IS MENTIONED AS UNDER N THE BALANCE SHEET: BANK CC LIMIT FROM JAMMU 8, KASHMIR BANK 35,37,27,54.13 LOAN AGAINST FIXED DEPOSIT FROM JAMMU & KASHMIR BAN K 49,90,292.32 TOTAL 4,03,63,046.45 THE COPY OF BALANCE SHEET IS ENCLOSED HEREWITH WHIC H WAS ALREADY WITH YOU. THE LD. ITO ALTOGETHER IGNORED TH E FACTS THAT IT IS ONLY BANK BALANCE OF HANK LOAN AMOUNT AN D HE COULD HAVE MADE AN ENQUIRY FROM THE BANK ITSELF. HOWEVER NOW WE ARE SUBMITTING COMPLETE BANK STATEME NT OF J & K BANK OF BOTH THE ACCOUNTS AND LOAN SANCTIONED L ETTER ISSUED FROM BANK TO CONFIRM THE ABOVE AMOUNT. BOTH LOANS IS GIVEN BY J & K BANK WHOSE SANCTION LETTER IS ALSO E NCLOSED AND BALANCE AS ON 31.03.2013 IS MATCHED WITH BOOKS OF A CCOUNTS OF THE ASSESSEE. HENCE THE IDENTITY, CREDITWORTHINESS OF THE BANK AND GENUINENESS OF TRANSACTION IS PROVED. I HAVE CONSIDERED WRITTEN SUBMISSION AND ALL FACTS OF THE CASE MENTIONED SUPRA. IN FACTS IT IS CREDIT BAL ANCE OF BANKS CC LIMIT AND LOAN OF JAMMU & KASHMIR BANK AS ON 31.03.2013. THEREFORE, ADDITIONS MADE ON ACCOUNT OF UNEXPLAINED CREDIT/ UNSECURED LOANS IS NOT SUITABLE . ITA NO. 1239/JP/2019 ITO, WARD-BHIWADI VS. M/S ISHIKA FOODS (P) LTD., DE LHI 8 THE AO HAS SUBMITTED THAT ALL THE LOAN AMOUNT OF RS . 4,03,63,046/- ARE BASICALLY CREDIT BALANCE OF CC LI MIT AND LOAN AMOUNT OF J & K BANK AS ON 31/03/2013. THEREFO RE, THERE IS NO JUSTIFICATION FOR MAKING ADDITION OF TH E AMOUNT WHICH ALREADY STANDS EXPLAINED AS LOAN ADVANCED BY THE BANK. ACCORDINGLY, THE ADDITION OF RS. 4,03,63,046/- IS D ELETED AND THE APPELLANTS GROUND OF APPEAL ON THIS ISSUE IS A LLOWED. 7. SIMILAR FINDINGS ARE RECORDED BY THE LD CIT(A) I N RESPECT OF OTHER ADDITIONS MADE BY THE ASSESSING OFFICER WHILE PASSI NG EX-PARTE ORDER U/S 144 AND IN RESPECT OF WHICH ADDITIONAL EVIDENCES HA VE BEEN SUBMITTED BY THE ASSESSEE DURING THE COURSE OF APPELLATE PROCEED INGS WHICH HAVE BEEN SENT TO AO FOR NECESSARY EXAMINATION AND SUBMISSION OF REMAND REPORT AND BASIS SUCH ADDITIONAL EVIDENCES AND REMAND REPO RT OF THE AO, THE ADDITIONS HAVE BEEN SUBSTANTIALLY DELETED BY THE LD CIT(A) WHICH ARE NOT UNDER CHALLENGE BEFORE US. 8. ON PERUSAL OF THE ASSESSMENT ORDER, IT IS NOTED THAT THE NOTICE U/S 143(2) WAS ISSUED ON 04.09.2014 AND IN COMPLIANCE T HEREOF SH. RAJESH KUMAR, THE AUTHORIZED REPRESENTATIVE APPEARED ON BE HALF OF THE ASSESSEE. HOWEVER, SUBSEQUENT NOTICES ISSUED DURING THE YEAR 2014 ONWARDS HAVE REMAINED UNCOMPLIED WITH AND THE ASSESSMENT WAS THE REAFTER COMPLETED U/S 144 OF THE ACT VIDE ORDER DATED 16.02.2016. AT THE SAME TIME, IT IS A MATTER OF RECORD THAT DUE TO NON-PAYMENT OF DUES, J AMMU AND KASHMIR BANK HAS TAKEN OVER THE POSSESSION OF THE ASSESSEE S FACTORY PREMISES IN DECEMBER, 2014 AND THE PROPERTIES ARE DISPOSED OFF AND THEREAFTER, THE MATTER WAS TAKEN UP BEFORE THE DEBT RECOVERY TRIBUN AL. IN SUCH ITA NO. 1239/JP/2019 ITO, WARD-BHIWADI VS. M/S ISHIKA FOODS (P) LTD., DE LHI 9 CIRCUMSTANCES, WHERE THE BUSINESS OF THE ASSESSEE I S DISCONTINUED AND THE PREMISES HAVE BEEN TAKEN OVER BY THE BANK AS PART O F ITS RECOVERY PROCEEDINGS, IT IS QUITE LIKELY THAT THE FOCUS OF T HE ASSESSEE COMPANY AND ITS DIRECTORS IS DIRECTED TOWARDS THE CRISES BEING FACED BY THEM DUE TO NON RECOVERY OF THE BANK DUES AND CONSEQUENT ACTION TAK EN BY THE BANK AND IT IS THEREFORE LIKELY THAT THE NOTICES ISSUED BY ASSE SSING OFFICER HAVE REMAINED UNCOMPLIED WITH AND THERE WAS REASONABLE C AUSE WHICH PREVENTED THE ASSESSEE FROM SUBMITTING THE REQUISIT E INFORMATION/DOCUMENTS. THEREFORE, IN SUCH PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE AND ESPECIALLY WHERE THE ASSESSMENT HAS BEEN COMPLETED U/S 144 OF THE ACT, THE LD. CIT(A) WHERE HE DEEMED IT APPROPRIATE TO ADMIT THE ADDITIONAL EVIDENCES UNDER RULE 46A(1) TO ADJUDICATE THE GROUNDS OF APPEAL AND ALSO ON PRINCI PLE OF NATURAL JUSTICE, WE DO NOT FIND ANY INFIRMITY IN SUCH ACTION OF THE LD. CIT(A) IN ADMITTING SUCH ADDITIONAL EVIDENCES. IT IS ALSO NOTED THAT T HESE ADDITIONAL EVIDENCES HAVE BEEN SENT TO THE ASSESSING OFFICER FOR NECESSA RY EXAMINATION AND THEREFORE, AS FAR AS REVENUES INTEREST IS CONCERNE D, THE SAME HAS BEEN DULY SAFE-GUARDED BY WAY OF PROVIDING THE REASONABL E OPPORTUNITY TO THE AO. IN THE RESULT, APPEAL OF THE REVENUE IS DISMI SSED IN LIGHT OF AFORESAID DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 01/03/2021. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER ITA NO. 1239/JP/2019 ITO, WARD-BHIWADI VS. M/S ISHIKA FOODS (P) LTD., DE LHI 10 TK;IQJ@ JAIPUR FNUKAD@ DATED:- 01/03/2021 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD-BHIWADI 2. IZR;FKHZ@ THE RESPONDENT- M/S ISHIKA FOODS (P) LTD., DELHI 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 1239/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR