M/s. Nana Udyog, Surat V. The Income Tax Officer, TDS-3, Surat

ITA 164/AHD/2015

• Counselvise Citation: 16420514 RSA 2015
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-10-2015
• Assessment Year: 2012-2013
• Appeal Filed On: 13-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L CHANDEL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ ITA NOS. 105 & 164/AHD/2015 / ASSESSMENT YEAR: 2011-12 & 2012-13 M/S. NANA UDYOG, 12/299, PATWA SHERI, LIMDA CHOWK, SURAT PAN : AACFN 1238 K VS. ITO, TDS-3, SURAT / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI BIRJU SHAH, AR WITH SHRI YOGESH GAMIT REVENUE BY : SHRI S.L. CHANDEL, SR. DR. / DATE OF HEARING : 20/10/2015 / DATE OF PRONOUNCEMENT: 30/11/2015 / O R D E R PER KUL BHARAT, JUDICIAL MEMBER : THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE A SEPARATE ORDER OF THE COMMISSIONER OF INCOME TAX (A PPEALS)-IV (CIT(A) IN SHORT), SURAT, BOTH DATED 08.10.2014, PERTAINING TO ASSESSMENT YEARS 2011-12 & 2012-13. SINCE FACTS AN D GROUNDS ARE IDENTICAL, BOTH THESE APPEALS WERE TAKEN UP TOGETHE R FOR HEARING AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FO R THE SAKE OF CONVENIENCE. FOR THE PURPOSE OF FACTS, ITA NO.105/ AHD/2015 FOR ASSESSMENT YEAR 2011-12 IS BEING TAKEN AS LEAD CASE . ITA NO.105/AHD/2015 : AY 2011-12 2. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF AP PEAL FOR ASSESSMENT YEAR 2011-12:- ITA NOS. 105 & 164/AHD/2015 M/S. NANA UDYOG VS. ITO AYS 2011-12 & & 2012-13 2 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN MAKING DEMAND OF TCS OF RS.2,24,866/- INCL UDING RS.80,521/- INTEREST. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, ALL THE ADDITIONS MADE BY THE A.O. SHOULD BE DELETED/NULLIFIED. 3. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND MODIFY, DELETE ALL OR ANY OF THE GROUNDS STATED ABOVE. 3. AT THE TIME OF HEARING BEFORE US, THE LEARNED CO UNSEL FOR THE ASSESSEE SUBMITTED THAT, IN BOTH THE ASSESSMENT YEA RS, THE IMPUGNED ORDER HAS BEEN PASSED IN THE ABSENCE OF ASSESSEE. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS NO T GIVEN SUFFICIENT OPPORTUNITY TO PRESENT ITS CASE. 4. ON THE CONTRARY, LEARNED SENIOR DEPARTMENTAL REP RESENTATIVE OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE REASON FOR NOT REMAINING PRESENT BEFORE THE LD. CIT(A) IS STATED THAT THE ACCOUNTANT OF THE ASS ESSEE, WHO WAS HANDLING THE TAX MATTERS OF THE ASSESSEE, HAS LEFT THE ASSESSEE-FIRM. THEREFORE, IN OUR CONSIDERED VIEW, THE ASSESSEE HAS REASONABLE CAUSE FOR NOT REMAINING PRESENT BEFORE THE FIRST APPELLAT E AUTHORITY. THEREFORE, WE HEREBY SET ASIDE THE IMPUGNED ORDER O F THE LD. CIT(A) AND RESTORE THE ISSUE BACK TO THE FILE OF THE LD. C IT(A) FOR DECIDING THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER ALLOWING ADEQUATE OPPORTUNITY OF HEARING TO BOTH THE SIDES. THUS, TH E APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NOS. 105 & 164/AHD/2015 M/S. NANA UDYOG VS. ITO AYS 2011-12 & & 2012-13 3 ITA NO.164/AHD/2015 : AY 2012-13 6. IN THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YE AR 2012-13, IDENTICAL GROUNDS ARE RAISED. THEREFORE, FOR THE DE TAILED DISCUSSION IN ITA NO.105/AHD/2015 FOR ASSESSMENT YEAR 2011-12, TH IS APPEAL OF THE ASSESSEE IS ALSO ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 30 TH NOVEMBER, 2015 AT AHMEDABAD. SD/- SD/- (G.D. AGRAWAL) VICE-PRESIDENT (KUL BHARAT) JUDICIAL MEMBER AHMEDABAD; DATED 30/11/2015 BIJU T., PS !'#$#%! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT. 3. '# $ / CONCERNED CIT 4. $ ( ) / THE CIT(A) 5. '() # , # , ' / D R, ITAT, AHMEDABAD 6. ). / / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD