M/s ROYAL IRON ORE INDUSTRY, RAIPUR (CG) V. THE INCOME TAX OFFICER,JAGDALPUR, JAGDALPUR (CG)

ITA 17/BIL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6575 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 12-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P KHANDELWAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHU RY , JM . / I TA NO.17 /RPR /20 16 / ASSESSMENT YEAR : 2011 - 12 M/S. ROYAL IRON ORE INDUSTRY, C/O. CA NEERAAJ BAID, JAIN AND BAID, CHARTERED ACCOUNTANTS, S U R VERMA COMPLEX, SHYAM TALKIES ROAD, BUDHAPARA, RAIPUR - 492 001 (CG) PAN : AAIFR8107M .... / APPELLANT / V/S. THE INCOME TAX OFFICER, JAGDALPUR (CG). / RESPONDENT A SSESSEE BY : SHRI P. KHANDELWAR REVENUE BY : SHRI SANJAY KUMAR / DATE OF HEARING : 16 .01.2019 / DATE OF PRONOUNCEMENT : 17 .01.2019 2 ITA NO. 17 /RPR /20 16 A.Y. 2011 - 12 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF LD. CIT(APPEALS) - 1, CIVIL LINE, RAIPUR(CG) DATED 02.11.2015 FOR THE ASSESSMENT YEAR 2011 - 12 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. AT THE TIME OF HEARING, LD. AR OF THE ASSESSEE APPRAISED THE BENCH THAT IN THIS CASE EX - PARTE ORDER HAS BEEN PASSED BY THE LD. CIT(APPEALS). THE LD. AR FAIRLY ADMITTED THAT IN SPITE OF SEVERAL OPPORTUNITIES, TH ERE WAS NO PROPER REPRESENTATION BEFORE THE LD. CIT(APPEALS). HOWEVER, HE PRAYED ONE FINAL OPPORTUNITY MAY BE GIVEN IN THE INTEREST OF JUSTICE SO THAT THE CASE MAY BE PRESENTED BEFORE THE LD. CIT(APPEALS) ON MERITS AND THEREFORE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF FIRST APPELLATE AUTHORITY. 3. THE LD. DR THOUGH AGREED ON PRINCIPLE, HOWEVER, ON FACTS OPPOSED THE PRAYER OF THE LD. AR ON THE GROUND THAT SUFFICIENT OPPORTUNITY WERE PROVIDE TO THE ASSESSEE , STILL THERE WAS NO RESPONSE FROM THE ASSESSEES SIDE. 4. WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS. WE NOTICE THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) IS AN EX - PARTE ORDER AND THERE WAS NO REPRESENTATION BY THE ASSESSEE HEREIN. IT IS CLEAR 3 ITA NO. 17 /RPR /20 16 A.Y. 2011 - 12 THAT THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED ON MERITS BEFORE THE LD. CIT(APPEALS). IT IS EVIDENT THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) IS BASED ON GROUND OF APPEAL, STATEMENT OF FACTS WHICH ARE PART OF FORM - 35. THE TAXING LAWS SPECIALLY THE LAWS ON DIRECT TAX ARE WELFARE IN NATURE AND THEY ARE NOT PENAL LEGISLATION. THE PURPOSE OF THE INCOME TAX IS TO CREATE BALANCE BETWEEN THE REVENUE AND THE TAX PAYER AND IN WELFAR E LEGISLATION IT SOMEWHERE NEEDS THAT WHEN THE TAX PAYER HAS PROVIDED REVENUE, IT IS FOR THE BENEFIT AND BETTERMENT OF THE ENTIRE NATION. THE QUASI - JUDICIAL AUTHORITY SHOULD THEREFORE WORKS IN SUCH A MANNER THAT THE TAX PAYER ARE NOT PENALLY KILLED RATHER EVERY EFFORTS SHOULD BE MADE SO THAT THEY SHOU LD BE KEPT IN STABLE POSITION WHEREIN THEY CAN WORK AND EARN INCOME AND PAY TAX TO THE GOVERNMENT. 5. CONSIDERING THE ENTIRE PHENOMENA AND IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND RESTORE THE MATTER TO HIS FILE TO AD JUDICATE THE ISSUE ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED AT THE SAME TIME TO PROVIDE NECESSARY DOCUMENTARY EVIDENCES BEFORE THE LD. CIT(APPEALS) WITH REGARD TO THE ISSUE AND PRESENT THE CASE O N MERITS AND SERVICE OF NOTICE IS DISPENSABLE. 4 ITA NO. 17 /RPR /20 16 A.Y. 2011 - 12 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 17TH DAY OF JANUARY , 201 9 . SD/ - SD/ - ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / RAIPUR ; / DATED : 17 TH JANUARY, 2019 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS) - 1, RAIPUR (CG) 4. THE PR. CIT - 1, RAIPUR. 5. , , , / THE DR, ITAT, RAIPUR BENCH, RAIPUR . // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, RAIPUR . 5 ITA NO. 17 /RPR /20 16 A.Y. 2011 - 12 DATE 1 DRAFT DICTATED ON 16.01.2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 17.01.2019 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER 6 ITA NO. 17 /RPR /20 16 A.Y. 2011 - 12