SHRI MALLAPUREDDI CHALPATI RAO, RAIPUR V. DY.. C.I.T.-1(1), RAIPUR

ITA 133/BIL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2687 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 03-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R B DOSHI
• Section: 143(3); 2

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.133/RPR/2015 ASSESSMENT YEAR : 2011-12 MALLAPUREDDI CHALPATI RAO, M/S. RATNAM INDUSTRIES, HIG-18, MARURI ENCLAVE, TATIBUNDH, RAIPUR (CG). VS. DCIT- 1(1), RAIPUR (CG). PAN : AFHPR4931H (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI R.B. DOSHI, CA DEPARTMENT BY : SHRI SANJAY KUMAR, DR DATE OF HEARING : 13-08-2018 DATE OF PRONOUNCEMENT : 13-08-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 07.10.2015 OF THE LD. CIT(A)- 1, RAIPUR (CG) RELATI NG TO ASSESSMENT YEAR 2011-12. 2. THE ASSESSEE IN HIS VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER AND DISMISSING THE APPEAL FILED BY THE ASSE SSEE. 3. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT THE ASSESSEE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME ON 30.09.2011 DECLARING TOTAL INCOME OF RS.37,17,360/-. THE ASSESSING OFFICER IN THE ORDER PASSED U/S 143(3) 2 ITA NO.133/RPR/2015 ON 27.03.2013 DETERMINED THE TOTAL INCOME AT RS.42, 12,350/- WHEREIN HE MADE ADDITION OF RS.2,00,000/- ON ACCOUNT OF CAPITAL GAI N, RS.87,677/- ON AH-HOC BASIS OUT OF TELEPHONE AND MOBILE EXPENSES, RS.1,10,380/- ON AD-HOC BASIS OUT OF VEHICLE EXPENSES AND RS.73,828/- ON AD-HOC BASIS OU T OF EXPENDITURE ON TOUR, TRAVELLING AND CONVEYANCE. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(A), THE LD. CIT(A), IN HIS EX-PARTE ORDER, DISMISSED THE APPEAL FILED BY THE ASSESSEE AND UPHELD THE VARIOUS ADDITI ONS MADE BY THE ASSESSING OFFICER. HE SUBMITTED THAT ALTHOUGH THE LD. CIT(A) WHILE DISMISSING THE APPEAL FILED BY THE ASSESSEE DUE TO NON-APPEARANCE HAS DEC IDED THE ISSUE ON MERIT, HOWEVER, IN THE INTEREST OF JUSTICE, THE MATTER SHO ULD BE RESTORED TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GIVE ONE FINAL OPPOR TUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. 4. THE LD. DR ON THE OTHER HAND SUBMITTED THAT DESP ITE THREE OPPORTUNITIES GRANTED BY THE LD. CIT(A) THE ASSESSEE NEVER BOTHER ED TO APPEAR BEFORE THE HIM. FURTHER, LD. CIT(A) HAS PASSED THE ORDER ON MERIT. THEREFORE, THE SAME SHOULD BE UPHELD. 5. 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 THE LD. CIT(A) HAD GIVEN OPPORTUNITY TO THE ASSESSEE ON THR EE TIMES AND, THERE WAS NO COMPLIANCE FOR WHICH HE PASSED THE EX-PARTE ORDER DISMISSING THE APPEAL FILED BY THE ASSESSEE. FURTHER, WHILE DISMISSING THE APP EAL, HE HAS DECIDED THE ISSUE 3 ITA NO.133/RPR/2015 ON MERIT ON THE BASIS OF MATERIAL AVAILABLE ON RECO RD. HOWEVER, CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTERE ST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WIT H A DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND NOT TO SEEK ANY ADJOURNMENT UNDER ANY PRETEXT FAILING WHICH THE LD. CIT(A) IS AT LIBE RTY TO PASS APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROU NDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 6. 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 13 TH AUGUST, 2018. SD/- SD/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13-08-2018. 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