M/s. Dhatu Minerals Co, Rourkela V. ITO, Ward-3, Rourkela

ITA 18/CTK/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5717 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J K LENKA
• Keywords: Reasonable cause; Condonation of delay; TDS

Judgement Text

P A G E 1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK SMC BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO . 18 /CTK/20 20 ASSESSMENT YEAR : 20 09 - 2010 M/S. DHATU MINERALS CO. 1 ST FLOOR, INFRONT OF BSI, GAFOOR COLONY, UDIT NAGAR, ROURKELA. VS. ITO, WARD 3, ROURKELA PAN/GIR NO.AAGFD 0305 F (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI J.K.LENKA , DR DATE OF HEARING : 14 / 0 2 / 20 20 DATE OF PRONOUNCEMENT : 14 / 0 2 / 2020 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), SAMBALPUR DATED 30.8.2019 FOR THE ASSESSMENT YEAR 20 09 - 10 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED ON FOR HEARING. HENCE, I PROCEED TO DISP OSE THE APPEAL EXPARTE QUA THE ASSESSEE AND AFTER HEARING LD D.R. 3. THE APPEAL FILED BY THE ASSESSEE IS BARRED BY LIMITATION BY 67 DAYS. THE ASSESSEE FILED A CONDONATION PETITION STATING THE REASONS IN FILING THE APPEAL LATE FOR CONDONATION OF DELAY OF 61 DAYS BEFORE THE TRIBUNAL. AFTER CONSIDERING THE CONDONATION PETITION, I AM SATISFIED THAT THERE WAS REASONABLE CAUSE IN FILING THE APPEAL LATE AND, ACCORDINGLY, CONDONE THE DELAY OF 67 DAYS AND ADMIT THE APPEAL FOR HEARING . 4. HAVING HEARD THE LD D.R. AND PERUSING THE ORDER OF THE LD CIT(A), I FIND THAT THE LD CIT(A) HAS PASSED THE EXPARTE ORDER STATING THAT THE ASSESSEE HAS NOT FILED ANY EVIDENCE DURING THE APPEAL PROCEEDINGS AND, THEREFORE, CONFIRMED THE ITA NO.18/CTK/2020 ASSESSMENT YEAR : 2009 - 2010 P A G E 2 | 2 ADDITION MADE BY THE A O. IN THIS CASE, THE ASSESSEE HAS SHOWN FREIGHT PAYMENT OF RS.7,03,412/ - FROM WHICH TAX HAS NOT BEEN DEDUCTED AT SOURCE. THE AO REQUIRED THE ASSESSEE TO FURNISH DOCUMENTARY EVIDENCE IN SUPPORT OF THE CLAIM. HOWEVER, THE ASSESSEE FAILED TO FURNISH FORM N O.15J TO THE CIT, SAMBALPUR. IN THE GROUNDS OF APPEAL, IT IS THE SUBMISSION OF THE ASSESSEE THAT TDS WAS NOT REQUIRED IN CASE OF TRANSACTION MADE IN SMALL AMOUNT ON ADVANCE BASIS HAVING NO REGULAR TRANSACTIONS. IN GROUND NO.1 OF APPEAL, THE CONTENTION OF THE ASSESSEE IS THAT THE LD CIT(A) HAS PASSED THE ORDER WITHOUT AFFORDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. IN VIEW OF ABOVE FACTS, I DEEM IT PROPER AND JUSTIFIABLE TO RESTORE THE ISSUE BACK TO THE FILE OF THE LD CIT(A) TO GRANT REASONABLE OPPORTUNIT Y TO THE ASSESSEE AND PASS THE ORDER AS PER LAW. THE ASSESSEE IS ALSO DIRECTED TO CO - OPERATE THE LD CIT(A) IN DISPOSING THE APPEAL EXPEDITIOUSLY. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 14 / 0 2 /20 20 . SD/ - ( CHANDRA MOHAN GARG) JUDICIAL MEMBER CUTTACK; DATED 14 / 0 2 /20 20 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT : M/S. DHATU MINERALS CO. 1 ST FLOOR, INFRONT OF BSI, GAFOOR COLONY, UDIT NAGAR, ROURKELA 2. THE RESPONDENT. ITO, ROURKELA JEYPORE 3. THE CIT(A ), SAMBALPUR 4. PR.CIT - SAMBALPUR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//