M/s Sanjay Steels, Bhopal V. The ACIT, 3(1), Bhopal

ITA 200/IND/2011

• Counselvise Citation: 20022714 RSA 2011
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 12-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO.200/IND/2011 A.Y.2007-08 M/S. SANJAY STEELS, BHOPAL PAN AALFS 1567 P :: APPELLANT VS ACIT-3(1), BHOPAL :: RESPONDENT APPELLANT BY SHRI SUMIT NEMA RESPONDENT BY SHRI ARUN DEWAN DATE OF HEARING 23.05.2012 DATE OF PRONOUNCEMENT 23.05.2012 O R D E R PER JOGINDER SINGH , JUDICIAL MEMBER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE IMPU GNED ORDER DATED 27.6.2011 PASSED BY THE LEARNED FIRST A PPELLATE AUTHORITY ON THE GROUNDS AS DETAILED IN THE GROUNDS OF APPEAL. 2 2. DURING HEARING OF THIS APPEAL, WE HAVE HEARD SHR I SUMIT NEMA, LEARNED COUNSEL FOR THE ASSESSEE AND SHRI ARU N DEWAN, LEARNED SENIOR DR. THE ASSESSEE VIDE APPLICATION DA TED 18.5.2012, FILED UNDER RULE 29 OF THE I.T. APPELLAT E RULES, 1963, HAS REQUESTED FOR ADMISSION OF ADDITIONAL EVIDENCES BY EXPLAINING THAT CERTAIN DOCUMENTS CONTAINED IN THE PAPER BOOK ARE ADDITIONAL EVIDENCE, FILED FOR THE FIRST TIME BEFORE THE TRIBU NAL, WHICH GOES TO THE ROOT OF THE ISSUE FOR JUST CONCLUSION. THE PAPE R BOOK OF THE ASSESSEE IS RUNNING INTO 1 TO 54 PAGES. IT WAS POIN TED OUT THAT THE ASSESSEE FILED CONFIRMATION LETTERS FROM TWO PARTIE S, NAMELY, M/S. STEEL CENTER AND M/S. SATYAM INDUSTRIES, WHO USED T HE CRANE OF THE ASSESSEE, HAVE FILED CONFIRMATION THAT THEY DID NOT MAKE ANY PAYMENTS TOWARDS USE OF THE CRANE OF THE ASSESSEE. THESE CONFIRMATION LETTERS ARE AT PAGES 11 & 12 OF THE PA PER BOOK. THE LD. COUNSEL FOR THE ASSESSEE ALSO RELIED UPON THE D ECISION OF HON'BLE JURISDICTIONAL HIGH COURT IN CIT VS. KUM. S ATYA SETIA (1983) 143 ITR 486 (MP) AND DECISION FROM HON'BLE A PEX COURT IN CASE OF E.D. SASSOON (26 ITR 27) (SC). ON THE OT HER HAND, THE 3 LD. SR. DR SHRI ARUN DEWAN SUBMITTED THAT IF THESE DOCUMENTS ARE ACCEPTED THEN THE ASSESSING OFFICER MAY BE PROVIDED OPPORTUNITY TO EXAMINE THESE DOCUMENTS. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PE RUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE LEAR NED FIRST APPELLATE AUTHORITY CONFIRMED THE ADDITIONS ON THE BASIS OF DELIVERY CHALLANS WHEREIN NUMBER OF HOURS AND CHARG ES WERE INDICATED. THE CLAIM OF THE ASSESSEE IS THAT SAID C HARGES WERE NOT RECEIVED AND THE DELIVERY CHALLANS ARE ONLY FOR IND ICATIVE PURPOSES SO THAT SAME CAN BE INTIMATED TO THE PARTIES WHILE NEGOTIATING THE SALE OF THE GOODS SOLD TO THEM. HOWEVER, IT WAS FUR THER CLAIMED THAT ONE OF THE PARTIES M/S. SATYAM INDUSTRIES PURC HASED GOODS TO THE TUNE OF RS.3.29 CRORES AND M/S. STEEL CENTRE WA S A RELATED CONCERN OF THE ASSESSEE. IN VIEW OF THESE FACTS, WE DEEM IT APPROPRIATE TO REMAND THE APPEAL TO THE FILE OF THE LD. ASSESSING OFFICER WITH THE DIRECTION THAT THE CLAIM OF THE AS SESSEE MAY BE EXAMINED AND BE DECIDED IN ACCORDANCE WITH LAW. NEE DLESS TO 4 MENTION HERE THAT DUE OPPORTUNITY OF BEING HEARD BE PROVIDED TO THE ASSESSEE WITH FURTHER LIBERTY TO FURNISH EVIDEN CE, IF ANY, TO SUBSTANTIATE ITS CLAIM. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 23.5.2012. SD SD (R.C.SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25.5.2012 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE !VYS!