M/s Modi Projects Limited , Kolkata V. ACIT CC-3, RANCHI

ITA 126/RAN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0333 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 23-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTY
• Assessee Lawyers: M K CHOUDHARY

Judgement Text

P A G E 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO126 / RAN /201 7 ASSESSMENT YEAR : 2013 - 14 M/S. MODI PROJECTS LIMITED, 3 RD FLOOR, SHIVANI APARTMENT, 23, LANDSDOWN TERRACE, KOLKATA VS. ACIT, CENTRAL CIRCLE - 3, RANCHI PAN/GIR NO. AABCM 8164 H (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI M.K.CHOUDHARY, ADV REVENUE BY : SHRI A.K.MOHANTY, JCIT DATE OF HEARING : 1 9 / 11 / 2018 DATE OF PRONOUNCEMENT : 19 / 11 / 2018 O R D E R PER N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 3, PATNA D ATED 20.4.2017 FOR THE ASSESSMENT YEAR 2013 - 14. 2. THE ASSESSE HAS RAISED THE FOLLOWING GROUNDS: 1. FOR THAT LD CIT(A) PATNA PASSED AN ORDER EXPARTE FOR THE ALLEGED DEFAULT FOR HEARING OR NO N - APPEARANCE OF THE APPELLANT ON 19.4.2017. THE APPELLANT HAD FILED A TIME PETITION WHICH WAS SENT FROM RANCHI BY COURIER ON THE GROUND THAT THE NOTICE RECEIVED FOR APPEARANCE ON 19.4.2017 WAS RECEIVED VERY LATE, AS SUCH, IT WAS NOT POSSIBLE FOR THE APPELLANTS REPRESENTATIVE TO TRAVEL TO PATNA AND TO GET RESERVATIONS. LD C IT(A PASSED AN ORDER EXPARTE WITHOUT PROVIDING A REASONABLE OPPORT U NITY OF HEARING. ITA NO.126 / RAN/ 2017 ASSESSMENT YEAR : 2013 - 14 P A G E 2 | 4 2. FOR THAT LD CIT(A) PATNA DISMISSED THE APPEAL FILED BY THE APPELLANT APPLYING THE DECISION OF ITAT IN THE MATTER OF C IT VS. MULTI PLAN INDIA PVT L TD., 38 ITD 320 (DEL ). LD CIT(A) FAILED TO CONSIDER THE MERITS OF THE CASE MENTIONED IN DETAIL IN THE GROUNDS OF APPEAL. THE ORDER OF ASSESSMENT PASSED WAS NOT ALSO PERUSED AND LOOKED INTO TO EXAMINE THE MERIT OF THE ASSESSMENT ORDER. LD CIT(A) IS NOT SUPPOSED TO PASS A NON - SPEAKING ORDER WITHOUT CONSIDERING GROUNDS OF APPEAL SUBMITTED ALONGWITH APPEAL FILED. 3. FOR THAT THE LD CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE VARIOUS GROUNDS RAISED AGAINST THE ADDITIONS MADE BY THE AO AS MENTIONED IN THE GROUNDS OF APPEAL FILED B E FORE THE CIT(A ) - PATNA ALONGWITH MEMO OF APPEAL SUBMITTED ON 30.3.2016, A COPY OF WHICH IS ENCLOSED WITH THIS MEMO OF APPEAL. 4. FOR THAT THE ASSESSING OFFICER WAS NOT JUSTIFIED IN NOT CONSIDERING THE GROUNDS OF APPEAL RELATING TO CHARGING OF INTEREST U/S .2354B. AS PER DECISION OF HONBLE JHARKHAND HIGH COURT, NO INTEREST WAS TO BE LEVIED SINCE TAX ON THE RETURNED INCOME WAS C OVERED BY TDS PAID. FURTHER CIT( A) SHOULD HAVE GIVEN INSTRUCTIONS TO GIVE CREDIT FOR THE ENTIRE AMOUNT OF TDS DEDUCTED AND PAID ON B EHALF OF APPELLANT. 3. AT THE OUTSET, LD A.R. OF THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE LD CIT(A) AS THE ASSESSEE FAILED TO PUT IN APPEARANCE ON THE DATES FIXED FOR HEARING BY ISSUING NOTICES DATED 27.9.2016, 18.11.2016 AND 4 .4.2017. HE SUBM ITTED THAT THE CIT(A) HAS DISMISSED THE APPEAL FOLLOWING THE DECISION IN THE CASE OF MULTIPLAN INDIA (P) LTD., (SUPRA) WITHOUT CONSIDERING THE MERITS OF THE CASE. HE SUBMITTED THAT THE INTENTION OF THE ASSESSE TO APPEAR BEFORE THE CIT(A) WAS NOT MALAFIDE AND NON - APPEARANCE WAS DUE TO UNAVOIDABLE CIRCUMSTANCES OF THE ASSESSEE. HE, THEREFORE, PRAYED THAT IN THE INTEREST OF JUSTICE ONE ITA NO.126 / RAN/ 2017 ASSESSMENT YEAR : 2013 - 14 P A G E 3 | 4 MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE LD CIT(A). 4. ON THE OTHER H AND, LD D.R. DID NOT HAVE ANY OBJECTION TO RESTORING THE APPEAL OF THE ASSESSEE BACK TO THE FILE OF THE LD CIT(A). 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERUSING THE MAT ERIALS AVAILABLE ON RECORD, WE ARE OF THE CONSIDERED OPINION THAT NO HARM WILL BE CAUSED TO THE REVENUE IF ONE MORE OPPORTUNITY IS GRANTED TO THE ASSESSEE BY RESTORING THE MATTER BACK TO THE FILE OF THE LD CIT(A) FOR ADJUDICATING THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH TH E PARTIES. WE , THEREFORE, SET ASIDE THE ORDER OF LD CIT(A) AND REMAND THE MATTER BACK TO HIS FILE TO ADJUDICATE THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH THE PARTIES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATIST ICAL PURPOSES ORDER PRONOUNCED ON 19 / 11 /2018. SD/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER RANCHI ; DATED 19 / 11 /2018 B.K.PARIDA, SPS ITA NO.126 / RAN/ 2017 ASSESSMENT YEAR : 2013 - 14 P A G E 4 | 4 COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. SECRETARY, ITAT, RANCHI ON TOUR 1. THE APPELLANT : M/S. MODI PROJECTS LIMITED, 3 RD FLOOR, SHIVANI APARTMENT, 23, LANDSDOWN TERRACE, KOLKATA 2. THE RESPONDENT. ACIT, CENTRAL CIRCLE - 3, RANCHI 3. THE CIT(A)3, PATNA 4. PR.CIT - PATNA 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//