ITO, Hazaribagh V. M/s Jai Mata Di Associates, Bokaro

ITA 148/RAN/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8831 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 09-05-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL LD
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO. 148/RAN/16 A.Y 2011-12 INCOME TAX OFFICER WARD 1(2), HAZARIBAGH V S M/S. JAI MATA DI ASSOCIATES, BOKARO PAN:AAGFJ2058P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.K.MONDAL, LD.DR RESPONDENT BY : NONE APPEARED DATE OF HEARING : 21-02-2018 DATE OF PRONOUNCEMENT : 28-02-2018 O R D E R PER BENCH : THIS APPEAL BY THE REVENUE IS AGAINST THE ORDER D ATED 09-03- 2016 PASSED BY THE LD. CIT(A), HAZARIBAGH, JHARKHAN D FOR THE A.Y 2011-12. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESS EE IS A FIRM AND FILED ITS RETURN OF INCOME FOR THE A.Y UNDER CONSID ERATION SHOWING TOTAL INCOME AT RS.43,49,835/-. THE SAME WAS PROCESSED U/ S. 143(1) OF THE ACT. NOTICES U/S. 143(2) AND 142(1) OF THE ACT WERE ISSUED. IN RESPONSE TO WHICH, THE AR OF THE ASSESSEE APPEARED AND FILED DETAILS INCLUDING BOOKS OF ACCOUNT. 2 ITA NO. 148/RAN/16 M/S. JAI MATA DI ASSOCIATES 3. BEFORE US THE LD. DR ARGUED THAT THE AO MADE THE ADDITION FOR NON PRODUCTION OF PAN OF THE PAYEE. BEFORE THE CIT -A THE ASSESSEE FILED DETAILS OF BREAK UP OF EXPENDITURE ON ACCOUNT OF FUEL EXPENDITURE, BASING ON WHICH, HE DIRECTED THE AO TO DELETE THE A DDITION OF RS.1,70,84,562/-. THE LD. DR SUBMITS THAT SUCH DETA ILS WERE NOT BEFORE THE AO FOR VERIFICATION IN THE ASSESSMENT PROCEEDIN GS AND PRAYED TO REMAND THE MATTER TO THE FILE OF THE AO FOR VERIFIC ATION OF SUCH DETAILS. 4. IT IS NOTICED THAT THE ASSESSEE FILED ADJOURNMEN T PETITION STATING THAT THE AR OF THE ASSESSEE IS OUT OF STATION AND R EQUESTED TO POST THE APPEAL FOR HEARING AFTER 15 DAYS. IN VIEW OF THE S UBMISSIONS OF THE LD.DR, THE ADJOURNMENT PETITION IS DISMISSED. THERE FORE, IN THE INTEREST OF JUSTICE, TAKING INTO CONSIDERATIONS THE FACTS AN D CIRCUMSTANCES OF THE CASE AND THE SUBMISSIONS OF THE LD.DR, WE DEEM IT F IT AND PROPER TO REMAND THE MATTER TO THE FILE OF THE AO FOR VERIFIC ATION OF DETAILS OF EXPENDITURE ON ACCOUNT OF FUEL EXPENDITURE. THE AO SHALL PASS A FRESH ORDER AS PER LAW, AFTER GIVING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERA TE WITH THE AO IN ASSESSMENT PROCEEDINGS BY FILING REQUISITE EVIDENCE S, DETAILS ETC. IF ANY, IN SUPPORT OF ITS CLAIM AS REQUIRED BY THE AO IN THIS REGARD. THEREFORE, THE GROUNDS RAISED BY THE REVENUE ARE AL LOWED FOR STATISTICAL PURPOSE. 3 ITA NO. 148/RAN/16 M/S. JAI MATA DI ASSOCIATES 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 28 / 2/2018 SD/- SD/- J. SUDHAKAR REDDY S .S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER I RANCH , DATED 28 / 02/2018 *PP, SR. P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT THE I.T.O WARD 1(2), AAYKAR BHA WAN, RAVINDRA PATH, HAZARIBAGH. 2. THE RESPONDENT- M/S. JAI MATA DI ASSOCIATES, NE W ROAD, PHUSRO BAZAR, BOKARA-829144. 3. THE CIT(A) CONCERNED 4. CIT , CONCERNED 5. DR, ITAT, RANCHI 6. GUARD FILE. BY ORDER, //TRUE COPY// SR.PS, ITAT, RANCHI