Shri Harish kumar Nagpal, Chandigarh V. The Income Tax Officer, Chandigarh

ITA 1400/CHANDI/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6491 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO. 1400/CHD/2016 ASSESSMENT YE AR: 2009-10 SHRI HARISH KUMAR NAGPAL, VS THE ITO, PROP. M/S CHANDIGARH POULTRY PRODUCTS, WARD 5(4) , VILL : MAULI JAGRAN, PO-MANI MAJRA, CHANDIGARH. CHANDIGARH. PAN NO. AAIPN2979D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY : SMT. CHANDER KANTA, SR.DR DATE OF HEARING : 10.10.2017 DATE OF PRONOUNCEMENT : 13.12. 2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 29.09.2016 OF LD. CIT (APP EALS) GURGAON PERTAINING TO 2009-10 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, LD. AR SUBMITTED THAT T HE JURISDICTION ISSUE ADDRESSED IN GROUND NO. 1 IS NOT BEING PRESSED. GR OUND NO. 3 IS RESIDUARY GROUND. ACCORDINGLY, ARGUMENTS WOULD BE ADVAN CED ONLY IN RESPECT OF GROUND NO. 2 WHICH READS AS UNDER : 2. WITHOUT PREJUDICE TO THE ABOVE, THE LD. COMMISSIONE R OF INCOME TAX (APPEALS) HAS FURTHER ERRED IN UPHOLDING THE ADDITION OF RS.7,39,158/- MA DE BY APPLYING THE PROVISIONS OF SECTION 40(A)(IA) WITHOUT APPRECIATION OF THE CORRECT LEGAL POSITION AND AS SUCH THE ADDITION UPHELD IS ILLEGAL, ARBITRARY AND UNJUSTIFIED. 3. THE ISSUE ADDRESSED IN THE PRESENT PROCEEDINGS, IT WA S SUBMITTED, THAT QUA THE SAME, ASSESSEE WOULD WANT TO INVITE ATTENTION TO THE APPLICATION FOR ADMISSION OF ADDITIONAL EVIDENCE FILED ON 25.03.2017. IT WAS HIS SUBMISSION THAT THE ADDITIONAL EVIDENCE CONSISTS OF CERTIFICATE OF ACCOU NTANT UNDER 1 ST PROVISO TO SUB-SECTION (1) OF SECTION 201 OF INCOME TAX AC T,1961 FOR CERTIFYING THE FURNISHING OF RETURN OF INCOME, PAYMENT OF TAX ETC. BY T HE PAYEE. ACCORDINGLY, IT WAS HIS SUBMISSION THAT ONCE THE SAID CER TIFICATE IS CONSIDERED, THE REQUIREMENTS FOR THE ASSESSEE TO DEDUCT TDS CAN B E SAID TO BE COMPLIED WITH. IN THESE CIRCUMSTANCES, IT WAS HIS PRAYER THAT THE EVIDENCE COULD NOT BE PLACED BEFORE THE TAX AUTHORITIES FOR WANT OF TIME AND PRO PER REPRESENTATION. ITA 1400/CHD/2016 A.Y. 2009-10 PAGE 2 OF 2 ACCORDINGLY, THE EVIDENCES MAY BE ADMITTED AND THE MATT ER MAY BE REMANDED FOR DECISION DENOVO. IN SUPPORT OF THE SAID PRAYER, RELIANC E WAS PLACED UPON ORDER DATED 18.05.2016 OF ITAT IN THE CASE OF M/S PREST IGE INTERNATIONAL VS ADDL. CIT ITA 397/2016 AND ORDER DATED 21.04.2017 IN THE CASE OF M/S N.L. ENGINEERS PVT. LTD. VS ACIT IN ITA 347/CHD/2017. 4. THE LD. SR.DR CONSIDERING THE MATERIAL AVAILABLE ON THE RE CORD AND THE APPLICATION UNDER RULE 29 ALONGWITH THE DECISIONS OF THE ITA T IN SUPPORT OF THE PRAYER FOR REMAND, STATED THAT HE HAS NO OBJECTION IF THE EVIDENCE IS ADMITTED AND THE MATTER IS REMANDED TO THE AO. 5. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATER IAL AVAILABLE ON RECORD AND IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH, IMPUGNED ORDER IS SET ASIDE AND THE ISSUES ARE REMANDED BACK TO THE FILE OF THE AO WITH THE DIRECTION TO PASS A SPEAKING ORDER IN AC CORDANCE WITH LAW CONSIDERING THE EVIDENCES RELIED UPON. NEEDLESS TO SAY TH AT ASSESSEE SHALL ALSO BE PROVIDED REASONABLE OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13.12. 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.