SHRI SHRI SUBHASCHAND JAIN, RAIPUR (CG) V. THE DEPUTY COMMISSIONER OF INCOME TAX, RAIPUR (CG)

ITA 146/BIL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4447 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 16-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUBHAA T GOEL
• Assessee Lawyers: R B DOSHI
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER . / ITA NO. 146 /RPR/20 16 / ASSESSMENT YEAR : 2012 - 13 SHRI SUBHASCHAND JAIN, PROP. M/S. SURAJ JEWELLERS. SADAR BAZAR, RAIPUR (C.G.) PIN - 492 001. PAN : ACIPJ9610M ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAIPUR. (C.G.) / RESPONDENT A SSESSEE BY : SHRI R.B. DOSHI REVENUE BY : SMT. ANUBHAA T. GOEL / DATE OF HEARING : 14 .05 .2019 / DATE OF PRONOUNCEMENT : 14 .05 .2019 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - II, RAIPUR (C.G.) DATED 23.03.2016 FOR THE ASSESSMENT YEAR 2012 - 13 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 146 / RPR /20 16 A.Y. 2012 - 13 2. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSEE APPRAISED THE BENCH THAT THE LD. CIT(APPEALS) HAS PASSED AN EX - PARTE ORDER WHERE RIGHTS AND LIABILITIES OF THE PARTIES REMAINED TO BE ADJUDICATED. THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(APPEALS) ON VARIOUS DATES OF HEARING DUE TO CERTAIN REASONS WHICH WERE BEYOND THE CONTROL OF THE ASSESSEE. HOWEVER, SUCH NON - APP EARANCE IS NOT DELIBERATE AND INTENTIONAL BUT CIRCUMSTANTIAL . THE LD. AR OF THE ASSESSEE PRAYED THAT IN VIEW OF THE WELFARE LEGISLATION AS IMBIBED WITHIN THE TAXING STATUES, ONE FINAL OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE SO THAT HE CAN PRESENT HIS CA SE BEFORE THE FIRST APPELLATE AUTHORITY. THE MATTER MAY THEREFORE BE RESTORED TO THE FILE OF THE LD. CIT(APPEALS) . 3. PER CONTRA, THE LD. DR THOUGH CONCEDED TO THE PRAYER OF THE LD. AR OF THE ASSESSEE TO THE FACT THAT THE MATTER MAY BE RESTORED TO THE FIL E OF THE LD. CIT(APPEALS) BUT PRINCIPALLY OBJECTED IN VIEW OF THE FACT THAT SEVERAL OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE AND THEREFORE, NO FURTHER OPPORTUNITY SHOULD BE ALLOWED SINCE IT WILL BE NOTHING BUT LEADING TO PROLONG ED PERIOD OF LITIGATION . 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIVAL CONTENTIONS. WE OBSERVE THAT WHILE GIVING CONSIDERABLE THOUGHT TO THE ORDER OF THE LD. CIT(APPEALS) THAT IT IS AN EX - PARTE ORDER WHERE RIGHTS AND LIABILITIES OF THE 3 ITA NO. 146 / RPR /20 16 A.Y. 2012 - 13 PARTIES HEREIN ON MERITS ARE YET TO BE DETERMINED. THE LD. CIT(APPEALS) HAS PASSED AN EX - PARTE ORDER BASED ON MATERIALS AVAILABLE ON RECORD AND NO SUFFICIENT OR RELEVANT DOCUMENTARY EVIDENCES FROM THE ASSESSEE WAS EXAMINED BY THE LD. CIT(APPEALS). SINCE THE ASSESSEE HAS NOT APPEARED BEFO RE THE LD. CIT(APPEALS), THE DOCUMENTS WHICH RELATES TO THE CASE ON MERITS WERE NOT FURNISHED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS). IT IS TRUE THAT SEVERAL OPPORTUNITIES WERE GRANTED TO THE ASSESSEE BUT BEFORE US, IT WAS PLEADED BY THE LD. AR OF TH E ASSESSEE THAT THEY WERE PREVENTED DUE TO THE REASONS WHICH WERE BEYOND THE CONTROL OF THE ASSESSEE AND ABSENCE FROM THE DEPARTMENTAL PROCEEDINGS IS NOT DELIBERATE ON THE PART OF THE ASSESSEE. THE LD. AR OF THE ASSESSEE PRAYED THAT THE MATTER MAY BE RESTO RED TO THE FILE OF THE LD. CIT(APPEALS) FOR FRESH ADJUDICATION. WE OBSERVE THAT IF ANOTHER OPPORTUNITY IS GIVEN TO THE ASSESSEE, THE PURPOSE OF JUSTICE WOULD BE SERVED SINCE ON MERITS, THE MATTER CAN BE ADJUDICATED AND ALL THE RELEVANT DOCUMENTARY EVIDENCE S CAN BE FURNISHED BEFORE THE LD. CIT(APPEALS) AND THIS IS IN CONSONANCE WITH THE SPIRIT OF THE WELFARE LEGISLATION WHICH IS THEREIN IN THE TAXING STATUTE. FURTHERMORE, THERE WILL NOT BE ANY IMPACT ON THE REVENUE SINCE THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(APPEALS). 5. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND RESTORE THE MATTER TO HIS FILE TO ADJUDICATE THE ISSUE ON MERITS AND AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PRODUCE ALL THE RELEVANT 4 ITA NO. 146 / RPR /20 16 A.Y. 2012 - 13 DOCUMENTARY EVIDE NCES/ MATERIALS BEFORE THE LD. CIT(APPEALS) FOR PROPER ADJUDICATION AND THE LD. CIT(APPEALS) SHALL GRANT REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE IN ACCORDANCE WITH LAW. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRO NOUNCED ON 14 TH DAY OF MAY , 201 9 . SD/ - SD/ - MITHA LAL MEENA PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / RAIPUR ; / DATED : 14 TH MAY, 2019. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS) - II, RAIPUR (C.G.) 4. THE CIT, CENTRAL CIRCLE, RAIPUR (C.G.) 5. , , , / DR, ITAT, RAIPUR BENCH, RAIPUR. 6. / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, RAIPUR.