Roshan Kumar, Ranchi V. ITO, Ranchi

ITA 154/RAN/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9627 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 19-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTY
• Section: 142(1)

Judgement Text

1 ITA NO. 154 /RAN/ 201 6 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S.SAINI , ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA NO. 154 /RAN/201 6 A .Y. : 20 09 - 20 10 ROSHAN KUMAR, B - 675, SECTOR - 2, DHURWA, RANCHI - 834004 V S ITO WARD - 2(4), RANCHI P AN NO. : A KBPK 5475 C (APPELLANT ) . RESPONDENT ASSESSEE BY : NONE REVENUE BY :SHRI A.K.MOHANTY , JCIT DATE OF HEARING : 2 5 . 05 .201 8 DATE OF PRONOUNCEMENT : 28.05 .201 8 O R D E R PER PAVAN KUMAR GADALE, JM : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT ( A ) , RANCHI , DATED 02.02.2016 , FOR THE ASSESSMENT YEAR 20 09 - 2010 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED FOR HEARING , NEITHER ANY ADJOURNMENT APPLICATION HAS BEEN FIELD BY THE ASSESSEE. THEREFORE, THE BENCH DECIDED TO DISPOSE OFF THE APPEAL AFTER CONSIDERING THE MATERIAL AVAILABLE ON RECORD AND THE SUBMISSIONS OF LD. DR. 3. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE IN THIS APPEAL ARE AS UND ER : - 1. THAT THE ORDER OF THE LEARNED CIT(A) IS BAD IN LAW AS WELL AS FACTS. 2. THAT THE LEARNED CIT(A) WHILE MAKING THE ASSESSMENT OF ROSHAN KUMAR HAS ADDED THE INCOME OF ROSHAN KUMAR HUF IN 2 ITA NO. 154 /RAN/ 201 6 THE HANDS OF ROSHAN KUMAR WHICH IS WITHOUT CONSIDERING THE FACT S OF THE CASE WHICH IS UNREASONABLE AND AGAINST THE LAW OF I.T.ACT. 3. THE ADDITIONS MADE IN THE CASE OF ROSHAN KUMAR MAY KINDLY BE DELETED AND THE OTHER GROUNDS AND FACTS MAY KINDLY BE ALLOWED TO BE URGED AT THE TIME OF HEARING. 4 . BRIEF FACTS OF THE CA SE ARE THAT THE ASSESSEE DERIVES INCOME FROM CONTRACT WORK AND FILED THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2009 - 2010 ON 29.09.2009 WITH TOTAL INCOME OF RS. 5,4 1, 384/ - AND THE RETURN OF INCOME WAS DULY PROCESSED U/S.143(1) OF THE ACT AND THE CASE WAS SELECTED FOR SCRUTINY UNDER CASS. SUBSEQUENTLY, NOTICE U/S.143(2) & 142(1) OF THE ACT WERE ISSUED TO THE ASSESSEE. IN COMPLIANCE, THE AR OF THE ASSESSEE APPEARED AND PRODUCED AUDIT REPORT, COPY OF BANK ACCOUNTS, OTHER SUPPORTING DOCUMENTS ETC. WHICH WERE TEST - CHECKED BY THE AO. THEREAFTER THE AO COMPLETED THE ASS ESSMENT AND MADE VARIOUS ADDITION S AND ASSESSED TOTAL INCOME AT RS. 26,65,360/ - AND PASSED ORDER U/S.143(3) OF THE ACT, DATED 23.12.2011 . 5 . AGGRIEVED BY THE ASSESSMENT ORDER, THE ASSESSEE HAS FILE D AN APPEAL WITH THE CIT(A). IN THE APPELLATE PROCEEDINGS THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) ON THE DATE FIXED FOR HEARING I.E. ON 09.04.2015, 26.10.2015 & 07.01 .2016. THEREAFTER ON 28.01.2016 ALSO THE ASSESSEE WAS ALSO NOT APPEARED BEFORE THE CIT(A ). THEREFORE, THE CIT(A) PASSED AN EX - PARTE ORDER AND DISMISSED THE APPEAL OF THE ASSESSEE. 6 . AGGRIEVED BY THE ORDER OF CIT(A), THE ASSESSEE HAS FILED AN APPEAL BEFORE THE TRIBUNAL. 3 ITA NO. 154 /RAN/ 201 6 7 . NONE APPEARED ON BEHALF OF THE ASSESSEE, WHEREAS LD. DR SUBMITTED TH AT THE ASSESSEE HAS FAILED TO COMPLY WITH THE NOTICE ISSUED BY THE CIT(A), THEREFORE, THE CIT(A) IS JUSTIFIED TO DISMISS THE APPEAL OF THE ASSESSEE. 8 . WE HAVE HEARD THE SUBMISSIONS OF LD. DR AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, WE FIND THAT T HE CIT(A) HAS PASSED AN EX - PARTE ORDER BECAUSE THE ASSESSEE DID NOT APPEAR BEFORE HIM ON THE DATE OF HEARING AND DISMISS THE APPEAL OF THE ASSESSEE. LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF SUBSTANTIAL JUSTICE AND FAIRPLAY , WE PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CLAIM BEFORE THE CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF CIT(A), WHO SHALL PASS ORDER AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE AND AFTER PROVIDING ADEQUATE OPPORTUNITY O F HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN SUBMITTING THE INFORMATION BEFORE THE CIT(A). ACCORDINGLY, THE GROUNDS OF APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 9 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 / 05 /201 8 S D/ - SD/ - ( N.S.SAINI ) ( PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER RANCHI , DATED 28 / 05 /201 8 PRAKASH KUMAR MISHRA , SR. PS 4 ITA NO. 154 /RAN/ 201 6 COPY OF THE ORDER FORWARDED TO : BY ORDER, //TRUE COPY// SR.PS, ITAT, RANCHI 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CONCERNED 4. CIT , CONCERNED 5. DR, ITAT, RANCHI 6. GUARD FILE.