M/S B.K. SINGH & OTHERS , DHNBAD V. ITO WD-1(2), DHNBAD

ITA 174/RAN/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9747 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 06-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CIRCULAR ROAD DHANBAD
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH SMC RANCHI BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.167-178/RAN/2018 ASSESSMENT YEARS:2008-09 TO 2013-14 M/S B.K. SINGH & OTHERS, SHASTRI NAGAR, DHANBAD-82601 [ PAN NO.AAEFB 8176 C ] / V/S . INCOME TAX OFFICER, WARD-1(2), AAYAKAR BHAWAN, LUBY CIRCULAR ROAD, DHANBAD-826001 /APPELLANT .. /RESPONDENT /BY ASSESSEE NONE /BY REVENUE SHRI CHANDAN DAS, JCIT-DR /DATE OF HEARING 11-01-2019 /DATE OF PRONOUNCEMENT 20-02-2019 /O R D E R THIS BATCH OF 12 CASES PERTAINS TO A SINGLE ASSES SEE M/S B.K. SINGH & OTHERS FOR ASSESSMENT YEARS 2008-09 TO 2013-14. ALL THESE CASES ARISE AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-DHANBADS SEPA RATE ORDER(S) DATED 12.03.2018 & 23.03.2018, INVOLVING PROCEEDINGS U/S. 147/144 A ND U/S 271(1)(B) AS THE CASE MAY BE OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE REVENUE STRONGLY SUPPORTS THE CIT(A)S ORDER S UNDER CHALLENGE AFFIRMING THE ASSESSING OFFICERS ACTION MAKING THE IMPUGNED ADDITION(S). IT TRANSPIRES AT THE OUTSET FROM A COMBINED PERUSAL OF ALL THE INSTANT C ASE FILE(S) THAT THE CIT(A) HAS NEITHER RECORDED ANY MATERIAL IN HIS LOWER APPELLA TE ORDERS INDICATING PROOF OF ACTUAL SERVICE OF HEARING (S) NOTICE NOR HAS HE DEALT WITH MERITS OF THE ISSUE(S) INVOLVED ALONG WITH A DETAILED ADJUDICATION AS CONTEMPLATED U/S 25 0(6) OF THE ACT. I THEREFORE DEEM IT APPROPRIATE IN LARGER INTEREST OF JUSTICE TO RESTOR E ALL THESE QUANTUM APPEAL(S) BACK TO THE CIT(A) FOR AFRESH ADJUDICATION AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING TO THE ASSESSEE. ITA NO.167-178/RAN/2018 AYS. 08-09 TO 13-1 4 M/S B.K. SINGH & OTRS VS. ITO WD-1(2) DHN PAGE 2 3. NEXT COMES ASSESSEE M/S B.K. SINGH & OTHERS PEN ALTY APPEAL ITA NO.167- 170, 172, 174, 176 AND 177/RAN/2018 CHALLENGING COR RECTNESS OF SEC. 271(B) PENALTY OF 10, 000/- EACH IMPOSED BY THE ASSESSING OFFICER AND CONFIRMED IN BY THE LOWER APPELLATE PROCEEDINGS. SUFFICE TO SAY, I FIND THAT THE ASSESSEE HAD PLACED ON RECORD SOME OF THE EVIDENCES FURTHERANCE TO THE ASSESSING OFFICER SCRUTINY NOTICE(S) U/S. 143(2) R.W.S. 142(1) OF THE ACT. I THEREFORE HOLD T HAT THE ASSESSEE CANNOT BE SAID TO HAVE NOT CO-OPERATED DURING THE COURSE OF ASSESSMEN T IN ALL THESE ASSESSMENT YEARS. I THUS DELETE THE IMPUGNED PENALT(IES) FORMING SUBJEC T-MATTER TO THESE CAPTIONED APPEALS. 4. THE ASSESSEES PENALTY APPEAL(S) ITA NO.167-170/RAN/2018, 172/RAN/2018, 174/RAN/2018 & 176-177/RAN/2018 ARE ALLOWED AND REMAINING QUANTUM APPEALS ITA NO.171, 173, 175 & 178/RAN/2018 ARE ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS . ORDER PRONOUNCED IN ACCORDANCE WITH RULE 34(4) OF THE ITAT RULES BY PUTTING NOTICE BOARD ON 20/02/2019 S D/- (S.S. GODARA) JUDICIAL MEMBE R RANCHI, *DKP/SR.PS ' - 20/02/2019 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-M/S B.K. SINGH & OTHERS SHASTRI NAGAR, DH ANBAD-82601 2. /REVENUE-ITO WARD-1(2), AAYAKAR BHAWAN, LUBY CIRCUL AR ROAD DHANBAD-826001 3. ' ) / CONCERNED CIT 4. ) - / CIT (A) 5. * --' , ' / DR, ITAT, RANCHI 6. / / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY/P.S ',