Labh Singh, Chandigarh V. ITO, W-1(2), Chandigarh

ITA 1383/CHANDI/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9028 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-03-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 25-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM ./ ITA NO. 1383/CHD/2019 / ASSESSMENT YEAR : 2015-16 SHRI LABH SINGH PROP. M/S GURU ARJUN CNC TECHNOLOGIES, PLOT NO. 335, INDUSTRIAL AREA, PHASE-II, CHANDIGARH. VS THE ITO, WARD 1(2), CHANDIGARH. ./ PAN NO: AQTPS4001N / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : NONE (ADJOURNMENT APPLICATION) # ! ' / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT $ % ! &/ DATE OF HEARING : 04.03.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 19.03.2021 HEARING CONDUCTED VIA WEBEX $%/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 23.08.2019 OF CIT(A) -1, CHANDIGARH PERTAINING TO 2015-16 ASSESSMENT YEAR IS ASSAILED O N THE FOLLOWING GROUNDS: 1. THAT THE ORDER OF LEARNED CIT(A), IS AGAINST THE LAW AND FACTS OF THE CASE. 2. THAT THE LD. CIT(A) HAS GROSSLY ERRED IN UPHOLDING THE ADDITION OF RS. 14,45,010/- WITHOUT APPRECIATING THE FACT THAT SECTION 115BBE I S NOT APPLICABLE TO THE INSTANT CASE AS THE PAYMENT FOR CUSTOM DUTY WAS MADE FROM B ANK ACCOUNT OF THE ASSESSEE THROUGH K.K. CARGO BUT WRONGLY DEBITED TO CAPITAL ACCOUNT OF THE ASSESSEE INSTEAD OF MACHINERY ACCOUNT. 3. THAT THE LD. CIT (A) IS NOT JUSTIFIED WHILE UPHOLDI NG THE ADDITION ON THE FLIMSY GROUNDS THAT THOUGH THE BANK STATEMENT AND SCREEN PRINT OF SBOP SHOWS THE RTGS OF THE IMPUGNED AMOUNT BUT WITHOUT CONFIRMATION OF THE K.K. CARGO, THE PAYMENT CANNOT BE TREATED AS PAYMENT OF CUSTOM DUTY. ITA-1383/CHD/2019 A.Y. 2015-16 PAGE 2 OF 4 4. THAT THE LD. CIT (A) IS NOT JUSTIFIED WHILE UPHOLDI NG THE ADDITION WITHOUT OF ENTRIES MADE BY THE ACCOUNTANT IN THE BOOKS OF THE R ASSES SEE. 5. THAT THE APPELLANT CRAVES LEAVE TO ADD OR AMEND THE GROUNDS OF APPEAL BEFORE THE APPEAL IS FINALLY HEARD AND DISPOSED OFF. 2. AT THE TIME OF HEARING, AN ADJOURNMENT APPLICATI ON WAS MOVED ON BEHALF OF THE ASSESSEE REQUESTING FOR TIME TO FILE A PAPER BOOK ETC. HOWEVER, CONSIDERING THE MATERIAL AVAILABLE ON RECO RD AFTER HEARING LD. SR.DR, IT WAS DEEMED APPROPRIATE TO PROCEED WITH TH E PRESENT APPEAL EX- PARTE QUA THE ASSESSEE APPELLANT ON MERITS. 3. A PERUSAL OF THE RECORD SHOWS THAT THE ASSESSEE IN THE APPELLATE PROCEEDINGS SOUGHT TO ADDUCE FRESH EVIDENCES INVOKI NG RULE 46A BEFORE THE CIT(A). 4. THE LD. SR.DR WAS REQUIRED TO ADVANCE ARGUMENTS NOTING THE FACT THAT THE ADMISSION OF FRESH EVIDENCE WAS OPPOSED BY THE AO. 5. THE LD. SR.DR INVITING ATTENTION TO PARA 4.2 PAG E 14 LAST TWO LINES SUBMITTED THAT APPARENTLY FRESH EVIDENCES WERE ADMI TTED BY THE LD. CIT(A) BEFORE THE ORDER WAS PASSED. ACCORDINGLY, IT WAS HE R ARGUMENT THAT NO GRIEVANCE CAN BE SAID TO BE MADE OUT THEREAFTER. 6. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. A PERUSAL OF THE AFORESAID LINES TO WHICH ATTENTION W AS INVITED BY THE LD. SR.DR SHOWS THAT EVIDENCES BY WAY OF SCREEN PRINT O UT OF THE BANK STATEMENT WAS BEING REFERRED TO. THE RELEVANT EXTR ACT READS AS UNDER : 4.2.THE ADDITIONAL EVIDENCES IN THE FORM OF (I) COPY OF SCREEN PRINTOUT OF BANK STATEMENT IS ADMITTED FOR ADJUDICATION OF THIS PRESENT APPEAL AS IT GOES TO THE CORE OF THE ISSUES AT HAND. ITA-1383/CHD/2019 A.Y. 2015-16 PAGE 3 OF 4 6.1 HOWEVER, WHEN THE SAID IS READ ALONGWITH PARA 4.1.1 FROM PAGE 7 & 8 OF THE IMPUGNED ORDER IN THE CONTEXT OF GROUND NO. 3 RAISED IN THE PRESENT APPEAL, IT IS SEEN THAT THERE WERE CERTAIN OTHER EV IDENCES WHICH THE ASSESSEE SOUGHT TO BRING TO THE ATTENTION OF THE CI T(A). ATTENTION AGAIN IS INVITED TO GROUND NO. 3 RAISED WHICH ASSAILS THE SO LE RELIANCE PLACED ON THE SCREEN SHOT ALONE AS REFERENCE THERETO IS ALSO ON PAYMENT OF RS. 14,45,075/- TO M/S K.K. CARGO MOVERS TOWARDS THE CU STOM DUTY OF RS. 14,45,013/- AND SPECIFICALLY MENTIONED IN LETTER DA TED 20/12/2017 THAT HE PAID CUSTOM DUTY OF RS. 14,45,075/- THROUGH M/S K.K . CARGO MOVERS VIDE CHQ. NO. 212828 DATED 06/08/2014 FROM STATE BANK OF PATIALA. ACCORDINGLY, ON CONSIDERATION OF FACTS AND CIRCUMST ANCES AS AVAILABLE ON RECORD, IT IS SEEN THAT APPARENTLY ENTIRE EVIDENCE HAS NOT BEEN CONSIDERED. 7. CONSIDERING THE FACT THAT IN THE PRESENT PROCEED INGS ALSO, TIME HAS BEEN SOUGHT TO FILE A PAPER BOOK. IN THESE FACTS AN D CIRCUMSTANCES, AS REFERRED TO ABOVE AVAILABLE ON RECORD, IT WOULD BE IN THE INTERESTS OF JUSTICE TO ADMIT THE FRESH EVIDENCES WHICH THE ASSESSEE SOU GHT TO PLACE BEFORE THE SAID AUTHORITY AND RESTORE THE ISSUE BACK TO THE FI LE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WI TH LAW. WHILE SO DIRECTING, IT IS MADE CLEAR THAT IN THE EVENTUALITY THE EVIDENCE IS FOUND TO BE NOT SUFFICIENT OR INCOMPLETE AND IS REQUIRED TO BE FURTHER SUPPORTED BY OTHER EVIDENCES, IT IS DIRECTED THAT THE SPECIFIC O PPORTUNITY TO MAKE GOOD THE EVIDENCES BE PROVIDED. THE ASSESSEE IN ITS OWN INTERESTS IS ADVISED TO PARTICIPATE FULLY AND FAIRLY IN THE PROCEEDINGS BEF ORE THE CIT(A). SAID ORDER ITA-1383/CHD/2019 A.Y. 2015-16 PAGE 4 OF 4 WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSEL F IN THE PRESENCE OF THE PARTIES VIA WEBEX. 8. BEFORE CLOSING, IT IS MADE CLEAR THAT SINCE THE ORDER HAS BEEN PASSED EX-PARTE QUA THE ASSESSEE APPELLANT OVERTURNING THE ADJOURNMENT APPLICATION MOVED, HENCE, IT IS MADE CLEAR THAT IN THE EVENTUALITY OF ANY PREJUDICE FACED BY THE ASSESSEE ON ACCOUNT OF NON-R EPRESENTATION IN THE HEARING VIA WEBEX, REMEDY OF RECALL ETC. PROVIDED U NDER THE ITAT RULES, IF SO DEEMED NECESSARY MAY BE INVOKED AS PER LAW. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 19 TH MARCH,2021. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. , , / DR, ITAT, CHANDIGARH6. / GUARD FILE 2. / BY ORDER, / ASSISTANT REGISTRAR