SHRI SHRI SANTOSH KUMAR KITCHLOO, BHILAI, BHILAI(CG) V. THE INCOME TAX OFFICER, 4, BHILAI, BHILAI(CG)

ITA 20/BIL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 9079 (ITAT-RAIPUR)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 03-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SINGH
• Assessee Lawyers: S R RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH , RAIPUR BEFORE : SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI PAV AN KUMAR GADALE, JUDICAL MEMBER ITA NO S . 20 & 21 / RPR /20 1 7 ( ASSESSMENT YEAR S : 200 8 - 2009 & 2009 - 2010 ) SRI SANTOSH KUMAR KI TCHLOO, QUARTER NO.18/B, STREET S.P.A., SECTOR - 5, BHILAI, DISTRICT DURG (CG) V S ITO - 4, BHILAI, DISTRICT - DURG (CG) P AN NO. : A FPPK 9469 R (APPELLANT ) .. TSEDNEPSER ASSESSEE BY : SHRI S.R.RAO, AR REVENUE BY : SHRI R.K.SINGH, CITDR DATE OF HEARIN G : 0 9 / 01 /201 8 DATE OF PRONOUNCEMENT 10 / 01 /201 8 / O R D E R PER SHRI N.S.SAINI , A M : TH ESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A ) - II , RAIPUR, BOTH DATED 11.01.2017 FOR THE ASSESSMENT YEARS 2008 - 2009 & 2009 - 20 10 . 2. THE GROUND S RAISED BY THE ASSESSEE IN THE APPEAL FOR ASSESSMENT YEAR 2008 - 2009 (I.E. ITA NO.20/RPR/201 7 ) ARE AS UNDER : - 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED COMMISSIONER OF INCOME - TAX (APPEAL) HAS ERRED IN CONFIRMING THE ADDI TION OF RS.12,00,000/ - MADE BY THE LEARNED ASSESSING OFFICER ON ACCOUNT OF UNEXPLAINED/ UNSUBSTANTIATED/ UNDISCLOSED INCOME. 2. THE LD. COMMISSIONER OF INCOME - TAX (APPEAL) HAS ERRED IN DECIDING THE APPEAL ON BASIS OF REMAND REPORT WITHOUT CONFRONTING THE SAME TO THE APPELLANT. 3. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED COMMISSIONER OF INCOME - TAX (APPEAL) HAS ERRED IN NOT CONSIDERING THE EVIDENCES AND AFFIDAVITS FILLED BY THE CO - CONTRIBUTORS WHILE DISMISSING THE APPEAL. ITA NO S . 20 & 21 / RPR /201 7 2 4. IN THE FACTS AN D CIRCUMSTANCES OF THE CASE THE ASSESSMENT ORDER IS BAD IN LAW AS NO PROPER OPPORTUNITY WAS ALLOWED TO THE ASSESSEE. 5. THE APPELLANT RESERVES THE RIGHT TO ADD, AMEND, ALTER AND OMIT ALL OR ANY OF THE GROUNDS OF APPEAL WITH PERMISSION OF THE HON'BLE APPE LLATE AUTHORITY. 3 . THE GROUNDS RAISED BY THE ASSESSEE IN THE APPEAL FOR ASSESSMENT YEAR 2009 - 2010 (I.E. ITA NO.21/RPR/201 7 ) ARE AS UNDER : - 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED COMMISSIONER OF INCOME - TAX (APPEAL) HAS ERRED IN CONFIR MING THE ADDITION OF RS.1 ,00 ,00,000/ - MADE BY THE LEARNED ASSESSING OFFICER ON ACCOUNT OF UNEXPLAINED/ UNSUBSTANTIATED/ UNDISCLOSED INCOME. 2. THE LD. COMMISSIONER OF INCOME - TAX (APPEAL) HAS ERRED IN DECIDING THE APPEAL ON BASIS OF REMAND REPORT WITHOUT C ONFRONTING THE SAME TO THE APPELLANT. 3. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED COMMISSIONER OF INCOME - TAX (APPEAL) HAS ERRED IN NOT CONSIDERING THE EVIDENCES AND AFFIDAVITS FILLED BY THE CO - CONTRIBUTORS WHILE DISMISSING THE APPEAL. 4. IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE ASSESSMENT ORDER IS BAD IN LAW AS NO PROPER OPPORTUNITY WAS ALLOWED TO THE ASSESSEE. 5. THE APPELLANT RESERVES THE RIGHT TO ADD, AMEND, ALTER AND OMIT ALL OR ANY OF THE GROUNDS OF APPEAL WITH PERMISSION OF T HE HON'BLE APPELLATE AUTHORITY. 4 . AT THE OUTSET THE AR OF THE ASSESSEE SUBMITTED THAT THE CIT(A) BEFORE DISPOSING OFF THESE APPEALS HAD CALLED FOR A REMAND REPORT FROM THE AO VIDE HIS LETTER NO. FNO.CIT(A) - II/RPR/2015 - 16/786 , RAIPUR, DATED 09.03.2016 IN T HE ABOVE APPEALS . THE AO SENT HIS REMAND REPORT VIDE HIS LETTER NO.F.NO.ITO - 1(3)/BHI/IAP/2016 - 17/1644 , DATED 25.04.2016. 5 . THE GRIEVANCE OF THE ASSESSEE IS THAT THE COPY OF THE SAID REMAND REPORT WAS NOT SUPP LIED TO THE ASSESSEE FOR ITS REJOINDER AND THE APPEALS WERE DISPOSED OFF BY THE CIT(A) RELYING ON THE REMAND REPORT. HENCE, IT WAS THE PRAYER OF THE AR OF THE ASSESSEE TO REMAND THE MATTER BACK TO ITA NO S . 20 & 21 / RPR /201 7 3 THE FILE OF THE CIT(A) TO DECIDE THE APPEALS AFRESH AFTER SUPPLYING COPY OF THE REMAND REPORT TO THE ASSES SEE AND TAKING INTO CONSIDERATION THE SUBMISSION OF THE ASSESSEE THEREON. 6 . THE DR, ON THE OTHER HAND, FILED COPIES OF THE ORDER SHEET ENTRIES FROM THE FILE OF CIT(A) AND SUBMITTED THAT AFTER RECEIPT OF REMAND REPORT, THE CIT(A) FIXED BOTH THE APPEALS FOR HEARING ON 11.1.2017 AND HAS NOTED THAT THE CASE IS DISCUSSED WITH THE AR OF THE ASSESSEE SHRI S.R.RAO, HENCE, IT WAS THE SUBMISSION OF THE DR THAT THE REMAND REPORT WAS CONFRONTED TO THE AR OF THE ASSESSEE AND AFTER CONFRONTING THE SAME THE ORDER WAS PAS SED BY THE CIT(A). HOWEVER, HE COULD NOT GIVE DEFINITE REPLY BEFORE US AS TO WHETHER COPY OF THE REMAND REPORT WAS HANDED OVER TO THE AR OF THE ASSESSEE OR NOT. 7 . IN THE REJOINDER THE AR OF THE ASSESSEE SUBMITTED THAT NO COPY OF THE REMAND REPORT WAS GIVE N TO THE ASSESSEE AND, THEREFORE, THE ASSESSEE COULD NOT MAKE H IS SUBMISSION ON THE REMAND REPORT OF THE AO. THEREFORE, HE REQUESTED THAT THE MATTER SHOULD BE REMANDED BACK TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION OF THE APPEAL OF THE ASSESSEE AFTER SU PPLY THE COPY OF THE REMAND REPORT TO THE ASSESSEE AND ALLOWING THE ASSESSEE TO MAKE HIS SUBMISSION ON THE SAME. 8 . IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE CONSIDERED VIEW THAT THE COPIES OF THE REMAND REPORT SHOULD HAVE BEEN SUPPLI ED TO THE ASSESSEE AND OPPORTUNITY SHOULD HAVE BEEN ALLOWED TO THE ASSESSEE TO MAKE HIS SUBMISSION ON THE REMAND REPORT OBTAINED FROM THE AO. WE FIND FROM THE ORDER SHEET ENTRY OF THE CIT(A) FILED BY THE DR THAT ITA NO S . 20 & 21 / RPR /201 7 4 BOTH THE APPEAL S UNDER CONSIDERATION WERE FI XED ON 11.1.2017 AND IT HAS BEEN NOTED BY THE CIT(A) THAT SHRI S.R.RAO WAS PRESENT ON BEHALF OF THE ASSESSEE AND THE CASE WAS DISCUSSED WITH HIM. THERE IS NO MENTION OF SUPPLYING COPY OF THE REMAND REPORT TO THE AR OF THE ASSESSEE AND THERE IS ALSO NO NOTI NG AS TO WHETHER ANY SUBMISSION WAS MADE BY THE AR OF THE ASSESSEE ON THE REMAND REPORT OBTAINED FROM THE AO. IN THE ABOVE BACKGROUND OF THE CASE, WE ARE OF THE VIEW THAT THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE CIT(A) FOR ADJUDICATION OF BO TH THE APPEAL S OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING AFTER SUPPLYING COPY OF THE REMAND REPORT OBTAINED FROM THE AO TO THE ASSESSEE. THUS, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 9 . IN THE RESULT, BOTH APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10 / 01 /201 8 . SD/ - ( PAVAN KUMAR GADALE ) SD/ - (N. S. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER RAIPUR ; DATED 10 /01/2018 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) INCOME TAX APPELLATE TRIBUNAL, RAIPUR 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , RAIPUR / DR, ITAT, RAIPUR 6. / GUARD FILE. //TRUE COPY//