M/s. Lion Tractor Markting Co., Kheda V. The Jt.CIT.,Range-6, Ahmedabad

ITA 1695/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94393 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 01-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 23-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALBINUS TIRKEY
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD - , , BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ I.T.A. NO.1695/AHD/2011 ( / ASSESSMENT YEAR : 2006-07) M/S.LION TRACTORS MARKETING CO. C/O.PATEL VIGNESHKUMAR KANTIBHAI PIPALVALU FALIYU NR.OLD SWAMINARAYAN TEMPLE AT&POST DABHAN,TAL: NADIAD DIST.KHEDA, GUJARAT / VS. THE JOINT CIT RANGE-6 AHMEDABAD $ ./ ./ PAN/GIR NO. : AABFL 3354 P ( $' / APPELLANT ) .. ( ()$' / RESPONDENT ) $' * / APPELLANT BY : SHRI ASEEM THAKKAR, AR ()$' + * / RESPONDENT BY : SHRI ALBINUS TIRKEY, SR.DR ,- + . / DATE OF HEARING 01/09/2015 /0 + . / DATE OF PRONOUNCEMENT 16/09/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-XI, AHMEDABA D [CIT(A) IN ITA NO.1695/AHD /2011 M/S.LION TRACTORS MARKETING CO. VS. THE JT.CIT ASST.YEAR 2006-07 - 2 - SHORT] DATED 03/01/2011 PERTAINING TO ASSESSMENT Y EAR (AY) 2006-07. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF AP PEAL:- 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HA S ERRED IN PASSING AN EX-PARTE ORDER WITHOUT GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE APPELLANT HENCE THE SAME BEING A GAINST THE PRINCIPLES OF NATURAL JUSTICE REQUIRES TO BE CANCEL LED. 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HA S ERRED IN PASSING AN EX-PARTE ORDER PRESUMING THAT THE NOTICE FIXING THE HEARING HAS BEEN SERVED EFFECTIVELY THROUGH RPAD ON THE RESPONSIBLE PERSON. 3. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HA S ERRED IN CONFIRMING THE DISALLOWANCE OF EXPENSES OF RS.6,29, 275/- MADE BY THE ASSESSING OFFICER BEING 25% OF THE FREE ACCESSO RIES EXPENSES ONLY ON ESTIMATE BASIS. 4. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HA S ERRED IN CONFIRMING THE DISALLOWANCE OF EXPENSES OF RS.3,32, 300/- MADE BY THE ASSESSING OFFICER U/S.40(A)(IA) OF THE I.T.ACT, 1961 FOR THE ALLEGED NON-DEDUCTION/PAYMENT OF TDS. 5. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND OR MODIFY ANY OF THE GROUNDS OF APPEAL ON OR BEFORE THE DATE OF HEAR ING OF APPEAL. 2. AT THE OUTSET, LD.COUNSEL FOR THE ASSESSEE SUBM ITTED THAT NO NOTICE OF HEARING WAS RECEIVED FROM THE OFFICE OF THE LD.C IT(A) BY THE ASSESSEE. THE ASSESSEE REMAINED UNREPRESENTED BEFORE THE LD.C IT(A). HE SUBMITTED THAT IN THE INTEREST OF NATURAL JUSTICE A ND FAIR PLAY, THIS APPEAL BE RESTORED TO THE FILE OF LD.CIT(A) FOR DECISION A FRESH. ITA NO.1695/AHD /2011 M/S.LION TRACTORS MARKETING CO. VS. THE JT.CIT ASST.YEAR 2006-07 - 3 - 2.1. THE LD.SR.DR HAS NO OBJECTION TO THIS SUBMISSI ON OF THE LD.COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED TH E MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT THE LD.CIT(A) IN PARA-2 OF HIS ORDER R ECORDED AS UNDER:- 2. IT IS SEEN FROM THE RECORD THAT THE CASE WAS F IRST POSTED FOR HEARING ON 25-10-2010 VIDE THIS OFFICE NOTICE OF HEARING DA TED 30/09/2010. HOWEVER, THE SAID NOTICE WAS NOT COMPLIED WITH BY T HE APPELLANT. ANOTHER NOTICE DATED 25-10-2010 FIXING THE HEARING ON 25-11-2010 WAS ISSUED AND SERVED ON THE APPELLANT BY R.P.A.D. IN RESPONSE, THE APPELLANT VIDE ITS APPLICATION DATED 24-11-2010 SOU GHT ADJOURNMENT. AS PER APPELLANTS REQUEST THE CASE WAS ADJOURNED T O 06/12/2010. HOWEVER, ON 06/12/2010 NOBODY APPEARED FOR THE APPE LLANT NOR ANY APPLICATION OF ADJOURNMENT WAS RECEIVED BY THIS OFF ICE. THEREAFTER, FINAL NOTICE DATED 06/12/2010 FIXING THE HEARING ON 20/12/2010 WAS ISSUED AND SERVED ON THE APPELLANT. IN RESPONSE, O NCE AGAIN THE APPELLANT VIDE ITS APPLICATION DATED 06/12/2010 SOU GHT ADJOURNMENT. THE REQUEST OF THE APPELLANT IS REJECTED AS IT IS U NREASONABLE. AS ADEQUATE OPPORTUNITY AND TIME HAS ALREADY BEEN ALLO WED TO THE APPELLANT, THE APPEAL IS DECIDED ON MERITS ON THE B ASIS OF MATERIAL AVAILABLE ON RECORD. 3.1. THE CONTENTION OF THE ASSESSEE IS THAT THE NOT ICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. UNDER THESE FACTS, IT WO ULD APPROPRIATE IF THE MATTER IS RESTORED BACK TO THE FILE OF LD.CIT(A) FO R DECISION AFRESH. ACCORDINGLY, WE HEREBY SET ASIDE THE ORDER OF THE L D.CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR DECISION AFRESH. ITA NO.1695/AHD /2011 M/S.LION TRACTORS MARKETING CO. VS. THE JT.CIT ASST.YEAR 2006-07 - 4 - 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY, THE 16 TH DAY OF SEPTEMBER, 2015 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( MANISH BORAD ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 16/ 09 /2015 4..., ,.../ T.C. NAIR, SR. PS !'#$%&' &$ / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ()$' / THE RESPONDENT. 3. 56 7 / CONCERNED CIT 4. 7 ( ) / THE CIT(A)-XI, AHMEDABAD 5. 8,9 (56 , . 560 , / DR, ITAT, AHMEDABAD 6. 9;< =- / GUARD FILE. ! / BY ORDER, )8 ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 1.9.2015 (DICTATION-PAD 3+ PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..1/14.9.2015 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.16.9.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.9.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER