Shri Santosh Kumar Shinghai, Sagar V. Assistant Commissioner of Income Tax,Circle-Sagar, Sagar

ITA 149/JAB/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8063 (ITAT-JABALPUR)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P D CHOUGALE
• Keywords: Corroborative evidences

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH , JABALPUR BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 149/JAB/2018 ASSESSMENT YEAR: 2009 - 10 SANTOSH KUMAR SINGHAL 1/108, GALLA MANDI ROAD SAGAR V. ACIT CIRCLE SAGAR T AN /PAN : AKDPS2994J (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI VIJAY GUPTA, C.A. RESPONDENT BY: SHRI P. D. CHOUGALE, D.R. DATE OF HEARING: 02 04 201 9 DATE OF PRONOUNCEMENT: 03 04 201 9 O R D E R PER A. D. JAIN, V.P . : THIS IS ASSE SSEES APPEAL AGAINST THE ORDER OF THE LD. CIT(A) - I, JABALPUR, DATED 28/5/2018 FOR ASSESSMENT YEAR 20 09 - 10 , TAKING THE FOLLOWING GROUNDS: 1. CONSIDERING THE FACT THAT THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS OUT OF STATION ON 25.05.2018 (DATE OF H EARING) AND FOR THIS REASON HE WAS NOT ABLE TO ATTEND THE HEARING HENCE THE ID . CIT(A) WAS NOT JUSTIFIED IN PASSING EX - PARTY APPEAL ORDER. 2. CONSIDERING THE FACT THAT THE ID . CIT(A) HAS NOT DECIDED APPEAL ON MERIT HENCE IN VIEW OF H ON'BLE ITAT JABALPUR B ENCH JABALPUR DECISION IN THE CASE OF M/S SHRIJI WARE HOUSE V ITO (ITA NO 38/JAB/2015) THE ORDER OF ID CIT(A) IS BAD IN LAW AND MAY KINDLY BE CANCELLED. ITA NO.149/JAB/2018 PAGE 2 OF 3 3. THE CIT (A) ORDER DATED 25.05.2018 IS BAD IN LAW HENCE MAY KINDLY BE CANCELLED. 4. ON THE FACTS AN D IN THE CIRCUMSTANCES OF THE CASE THE ID . CIT(A) SHOULD HAVE DELETED THE ADHOC DISALLOWANCE OF RS.3,14,000 / - OUT OF COMMISSION PAYMENT. 2 . BY VIRTUE OF THE IMPUGNED ORDER, THE LD. CIT(A) HAS DISMISSED THE ASSESSEES APPEAL FOR NON - PROSECUTION, OBSERVING THA T THE APPELLANT FAILED TO OFFER ANY EXPLANATION PROPERLY IN SUPPORT OF THE GROUNDS RAISED IN THIS APPEAL NOR ANY SUPPORTING EVIDENCES WERE PRODUCED DESPITE ADEQUATE OPPORTUNITY HAVING BEEN PROVIDED. THE LD. CIT(A) HAD ISSUED TWO NOTICES, DATED 13/12/201 7 AND 11/5/2018, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(A) AND THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE EX - PARTE QUA THE ASSESSEE . SUCH SERVICE OF NOTICES HAS, HOWEVER, BEEN DISPUTED BY THE ASSESSEE. 3 . HEARD. I FIND THAT T HE CIT(A) HAS DISMISSED THE APPEAL WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE. MOREOVER, HE HAS NOT DECIDED THE APPEAL AFTER DISCUSSING IN DETAIL, HIS REASONS FOR AGREEING WITH THE ASSESSMENT ORDER. AS SUCH, ANOTHER OPPORTUNITY OF HEARING REQU IRES TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE FULLY BEFORE THE LD. CIT(A). EVEN OTHERWISE, IT IS TRITE [S. VELU PALANDAR VS. DCIT 83 ITR 683 (MAD.)] AND INCUMBENT ON THE LD CIT(A) TO DECIDE AN APPEAL ON MERIT EVEN IN THE ABSENCE OF ANY REPRESENT ATION BEFORE THEM. 4 . IN VIEW OF THE ABOVE, THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFRESH ON MERIT, IN ACCORDANCE WITH LAW, ON AFFORDING DUE AND ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE, NO DOUBT, SHALL COOPERA TE IN THE FRESH PROCEEDINGS BEFORE THE LD. CIT(A). ALL PLEAS AVAILABLE UNDER THE LAW SHALL REMAIN SO AVAILABLE TO THE ASSESSEE. ORDERED ACCORDINGLY. ITA NO.149/JAB/2018 PAGE 3 OF 3 5 . IN THE RESULT, FOR STATISTICAL PURPOSES, THE APPEAL IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN C OURT ON 03 / 0 4 /201 9 . SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 03 /0 4 / 201 9 JJ: 0204 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR