Amarnath Kashiram Construction (P) Ltd., Indore V. DCIT1(1), Indore

ITA 197/Ind/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3231 (ITAT-INDORE)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 25-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL
• Assessee Lawyers: S K KHANDELWAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

AMARNATH KASHIRAM CONSTRUCTION ITA 197 OF 2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.197/IND/2019 A.Y. 2014-15 AMARNATH KASHIRAM CONSTRUCTION P. LTD., INDORE PAN AADCA 4861 D :: APPELLANT VS DCIT-1(1), INDORE :: RESPONDENT ASSESSEE BY SHRI S.K. KHANDELWAL, CA RESPONDENT BY SHRI K.G. GOYAL, SR. DR DATE OF HEARING 04.12.2019 DATE OF PRONOUNCEMENT 04.12.2019 O R D E R PER SHRI KUL BHARAT, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF LD. CIT(A)-I, INDORE DATED 13.12.2018 CHALLENGING THE CONFIRMATIO N OF ADDITION OF RS.15,33,210/- ON ACCOUNT OF LABOUR CHARGED ON ESTI MATED BASIS. 2. AT THE OUTSET OF THE HEARING, LD. COUNSEL FOR TH E ASSESSEE CONTENDED THAT ALL THE NECESSARY DETAILS WERE SUBMITTED BEFORE THE ASSESSING OFFICER BUT THE ASSESSING OFFICER VIOLATED THE PRINCIPLE OF NATURAL JUSTICE AS NO PROPER, REASONABLE AND MEANINGFUL OPPORTUNITY OF BEING HEAR D WAS PROVIDED TO THE ASSESSEE. THEREFORE, IT WAS PRAYED THAT LABOUR EXPE NSES MAY BE VERIFIED AT THE END OF THE ASSESSING OFFICER AS THE ASSESSEE IS ABLE TO FILE THE RELEVANT AMARNATH KASHIRAM CONSTRUCTION ITA 197 OF 2019 2 DETAILS BEFORE THE ASSESSING OFFICER IN SUPPORT OF THE CLAIM. ON THE OTHER HAND, LD. SR. DR HAS NO OBJECTION IF THE ISSUE IN HAND IS RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR DECIDING THE MATTER AFRESH. 3. ON CONSIDERATION OF ABOVE FACTS AND SUBMISSIONS OF BOTH THE PARTIES, WE FIND THAT IN THE INSTANT APPEAL, THE ASSESSEE HAS F ILED PAPER BOOK RUNNING INTO 44 PAGES, WHEREIN THE RELEVANT DOCUMENTS HAVE BEEN ANNEXED. IN OUR VIEW, THE SAME NEED RECONSIDERATION AT THE LEVEL OF THE A SSESSING OFFICER. THEREFORE, IN THE INTEREST OF JUSTICE, WE DEEM IT A PPROPRIATE TO SET ASIDE THE ORDERS OF THE REVENUE AUTHORITIES. THE ISSUE IN THE APPEAL IS REMANDED BACK TO THE FILE OF THE ASSESSING OFFICER WITH DIRECTION TO CONSIDER THE SUBMISSIONS/RELEVANT PAPERS. THE ASSESSING OFFICER WOULD DECIDE THE APPEAL ON MERITS AFRESH IN TERMS AS INDICATED HEREINABOVE AFTER AFFORDING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER LAW AND THE ASSESSEE IS ALSO DIRECTED TO COOPERATE/APPEAR BEFORE THE ASSESS ING OFFICER IN THIS REGARD. 4. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 04.12.201 9. SD/- ( MANISH BORAD) ACCOUNTANT MEMBER SD/- (KUL BHARAT) JUDICIAL MEMBER DATED : 04.12.2019 !VYAS! COPY TO: APPELLANT/RESPONDENT/PR.CIT(A)/PR.CIT/DR, INDORE