The ITO, Ward-6(3), Surat V. Shri Ram Majur Kamdar Sahkari Mandali Ltd., Surat

ITA 1510/AHD/2010

• Counselvise Citation: 151020514 RSA 2010
• Duration Of Justice: 2 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-12-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 07-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Keywords: Opportunity of being heard
• Section: 194C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER I.T.A. NO.1510 / AHD/2010 (ASSESSMENT YEAR 2007-08) ITO, WARD 6(3), SURAT VS. SHRI RAM MAJUR KAMDAR SAHKARI MANDLI LTD., POST TADKESHWAR, TA MANDAVI, SURAT -394160 PAN/GIR NO. : AABAS0351E (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI D K SINGH, SR. DR RESPONDENT BY: NONE DATE OF HEARING: 13.12.2012 DATE OF PRONOUNCEMENT: 31.12.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS IS REVENUES APPEAL DIRECTED AGAINST THE ORDE R OF LD. CIT(A) IV, SURAT DATED 29.1.2010 FOR THE ASSESSMENT YEAR 2 007-08. THE GROUNDS RAISED BY THE REVENUE ARE AS UNDER: [1] ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW, THE LD. CIT(A)-IV, SURAT HAS ERRED IN DELETING THE ADDITION OF RS.17,30,250/-MADE BY THE AO U/S. 40(A)(IA) R.W.S. 194C OF THE ACT. [2] ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A)-IV, SURAT OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFFICER. [3] IT IS, THEREFORE, PRAYED THAT THE ORDER OF THE LD. CIT(A)-IV, SURAT MAY BE SET-ASIDE AND THAT OF THE ASSESSING OF FICER RESTORED. I.T.A.NO.1510 /AHD/2010 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF NOTICE HAVING BEEN SERVED ON THE ASSESSEE AS THE ACKNOWLEDGEMENT IS AVAILABLE ON RECORD AND HENCE, WE PROCEED TO DECIDE THIS APPEAL OF THE REVENUE EX- PARTE QUA THE ASSESSEE. 3. LD. D.R. SUPPORTED THE ASSESSMENT ORDER. HE ALS O SUBMITTED THAT THIS ASPECT WAS NEVER ARGUED BEFORE THE A.O. AND NO REASON HAS BEEN FURNISHED BY THE ASSESSEE BEFORE THE A.O. THAT THE PAYMENTS MADE BY THE ASSESSEE TO THESE PARTIES WERE FOR BUYING RETI / KA CHI I.E. SAND. HE SUBMITTED THAT THE DECISION OF LD. CIT(A) IS ON THE BASIS OF THESE SUBMISSIONS OF THE ASSESSEE BEFORE HIM WITHOUT OBTA INING ANY REMAND REPOT FROM THE A.O. AND HENCE, THE MATER SHOULD BE RESTORED BACK TO THE FILE OF LD. CIT(A) FOR A FRESH DECISION AFTER OBTAI NING REMAND REPORT FROM THE A.O. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. D. R. AND HAVE GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. WE FIND T HAT IN THE ASSESSMENT ORDER, IT IS NOTED BY THE A.O. THAT THE ASSESSEE HA S MADE CARTING PAYMENT OF RS.12,30,250/- WITHOUT DEDUCTING TDS FROM THOSE PAYMENTS. THERE IS NO MENTION IN THE ASSESSMENT ORDER REGARDING ANY SU BMISSION THAT THESE PAYMENTS WERE NOT FOR CONTRACT WORK BUT FOR PURCHAS E OF RETI / KACHI I.E. SAND ETC. THE DECISION OF THE LD. CIT(A) IS ON THI S BASIS THAT THE PAYMENT WAS MADE FOR PURCHASE OF MATERIAL AND NOT FOR CONTR ACT WORK BUT WHILE TAKING THIS VIEW, LD. CIT(A) HAS NOT OBTAINED ANY R EMAND REPOT FORM THE A.O. AND HENCE, IN THE FACTS OF THE PRESENT CASE, W E FIND FORCE IN THE SUBMISSION OF THE LD. D.R. THAT THIS MATTER SHOULD GO BACK TO THE FILE OF LD. CIT(A) FOR A FRESH DECISION AFTER OBTAINING REM AND REPORT FROM THE A.O. AND HENCE, WE SET ASIDE THE ORDER OF LD. CIT(A ) AND RESTORE THE MATTER BACK TO HIS FILE FOR A FRESH DECISION AFTER OBTAINING REMAND REPORT FORM THE A.O. HE SHOULD PASS NECESSARY ORDER AS PE R LAW AFTER OBTAINING I.T.A.NO.1510 /AHD/2010 3 REMAND REPORT FORM THE A.O. AND AFTER PROVIDING ADE QUATE OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. 5. IN THE RESULT, APPEAL OF THE REVENUE STANDS ALLO WED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (KUL BHARAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 14/12/2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24.12.2012.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 31/12/2012 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.31/12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 31/12/2012 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .