M/s Barons Agrilore Pvt Ltd , Raichur V. Income Tax Officer Ward-1 , Raichur

ITA 1887/BANG/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5637 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 19-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR G MANOJ KUMAR
• Assessee Lawyers: YOGESH R BUNG
• Keywords: Opportunity of being heard; Agreed addition

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH SMC B, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER ITA NO.1887 (BANG) 2017 (ASSESSMENT YEAR : 2014 15) M/S. BARON AGRICORE PRIVATE LIMITED, PLOT NO. 78, APMC MARKET YARD, RAJENDRA GUNJ, RAICHUR 584101. PAN. AAFCB0011Q APPELLANT VS THE ITO, WARD 1, RAICHUR. RESPONDENT ASSESSEE BY : SHRI YOGESH. R. BUNG, C. A. REVENUE BY : DR. G. MANOJ KUMAR, ADDL. CIT DR DATE OF HEARING : 09-01-2018 DATE OF PRONOUNCEMENT : 1 1-01-2018 O R D E R PER A. K. GARODIA, A.M.: THIS APPEAL IS FILED BY THE ASSESSEE WHICH IS DIREC TED AGAINST THE ORDER OF CIT (A) GULBARGA DATED 14.07.2017 FOR A. Y. 2014 15 . 2. THE ASSESSEE HAS RAISED AS MANY AS 7 GROUNDS. BU T THE EFFECTIVE GRIEVANCE IS ONLY ONE REGARDING CONFIRMATION OF THE DISALLOWANCE OF RS. 14,23,490/- OUT OF OTHER EXPENDITURES CLAIMED ON THIS BASIS THAT THESE ARE AGREED ADDITIONS. 3. LEARNED AR OF THE ASSESSEE SUBMITTED A COPY OF A N AFFIDAVIT OF A DIRECTOR OF THE ASSESSEE COMPANY DATED 03.01.2018 IN WHICH IT IS ST ATED THAT THE ASSESSEE HAD SIGNED THE ORDER SHEET UNDER THIS IMPRESSION TH AT HE IS NOT PERMITTED TO WRITE ANYTHING IN THE ORDER SHEET REGARDING HIS DIS AGREEMENT AND THE SIGNATURE ON THE PROCEEDING SHEET IS FOR AN EVIDENCE THAT THE HEARING IS COMPLETED. HE DRAWN MY ATTENTION TO PARA 4.1 OF THE ORDER OF CIT (A) AND POINTED OUT THAT IN THIS PARA, IT IS STATED BY CIT (A) THAT THE ASSESSE E HAS NOT MADE OUT A CASE THAT ITA NO. 1887(BANG)2017 2 THE ADDITION WAS NOT MADE ON AGREED BASIS. HE SUBMI TTED THAT IN VIEW OF THIS AFFIDAVIT OF THE ASSESSEE AND IN THE INTEREST OF JU STICE, IT SHOULD BE HELD THAT THIS IS NOT A CASE OF AGREED ADDITION AND THEREFORE, THE MATTER SHOULD BE DECIDED ON MERIT BY CIT (A). LEARNED DR OF THE REVENUE SUPPORT ED THE ORDERS OF THE AUTHORITIES BELOW. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND THAT AS PER THE ASSESSMENT ORDER AND AS PER THE ORDER OF CIT (A), THE ADDITIONS WERE MADE BY THE AO AND CONFIRMED BY CIT (A) ON THIS BASIS THAT THE ASSESSE E HAS AGREED FOR THIS ADDITION. AS PER THE AFFIDAVIT OF THE DIRECTOR OF T HE ASSESSEE FILED BEFORE ME, IT IS STATED THAT THE ASSESSEE HAD SIGNED THE ORDER SHEET UNDER THIS IMPRESSION THAT HE IS NOT PERMITTED TO WRITE ANYTHING IN THE ORDER SHEET REGARDING HIS DISAGREEMENT AND THE SIGNATURE ON THE PROCEEDING SH EET IS FOR EVIDENCE THAT THE HEARING IS COMPLETED. I FEEL THAT THE ASSESSEE HAS MADE OUT A CASE THAT THIS IS NOT A CASE OF AGREED ADDITION AND THEREFORE, I F EEL THAT IN THE INTEREST OF JUSTICE, THE LEARNED CIT (A) SHOULD DECIDE THE ISSU E ON MERIT INSTEAD OF REJECTING THE APPEAL OF THE ASSESSEE ON THIS BASIS THAT IT IS CASE OF AGREED ADDITION. HENCE, THE ORDER OF CIT (A) IS SET ASIDE AND THE EN TIRE MATTER IS RESTORED BACK TO CIT (A) FOR A DECISION ON MERIT BY WAY OF A SPEA KING AND REASONED ORDER AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. I DO NOT MAKE ANY COMMENT ON MERIT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- ( A .K. GARODIA ) ACCOUNTANT MEMBER BANGALORE D A T E D : 11.01.2018 /MS/ ITA NO. 1887(BANG)2017 3 COPY TO: 1. APP ELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.