Alang Metal Exim Pvt. Limited., Bhavnagar V. DCIT, Circle-1, Bhavnagar

ITA 204/AHD/2018

AI Insights

The case involves Alang Metal Exim Pvt. Ltd., the appellant, contesting an order from the Deputy Commissioner of Income-tax, Circle-1, Bhavnagar, which was upheld by the Commissioner of Income Tax (Appeals)-6, Ahmedabad. The dispute arose from the assessment year 2014-15, where the Assessing Officer (AO) made additions under Sections 143(3) r.w.s. 144 of the Income Tax Act, 1961, due to non-submission of required documents and details by the assessee. The CIT(A) upheld these additions as the appellant failed to provide necessary documentation and details at both the assessment and appellate stages. The Tribunal noted the absence of proper adjudication due to lack of evidence and remitted the matter back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125032 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 23-01-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Corroborative evidences
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ I. T. A. No . 204/Ahd/20 18 ( नधा रण वष / A ss es sment Year : 2014-15) A l an g M et al E xi m Pvt . L i mit ed “ N oo r ”, P lo t No . 8 6 /A - 2/ B , B e si d e s St ar S h in e , Sh is hu vih a r t o B o r dig at e R o a d, B ha vn a g a r बनाम/ Vs . D e pu t y C om mi s s io ner of I n c o m e- t a x C ir c l e- 1, B h a vn a g a r थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A E C A 9 6 5 1 Q (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Parimalsinh B Parmar, AR यथ क ओर से/Respondent by : Ms. Saumya Pandey Jain, Sr. D.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 03/08/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 04/08/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed at the behest of the assessee is directed against the order dated 11.12.2017 passed by the Ld. Commissioner of Income Tax (Appeals)-6, Ahmedabad (in short ‘CIT(A)’) arising out of the order dated 27.12.2016 passed by the DCIT, Circle-1, Bhavnagar under Section 143(3) ITA No. 204/Ahd/2018 (Alang Metal Exim Pvt. Ltd. vs. DCIT) A.Y.– 2014-15 - 2 - r.w.s. 144 of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for Assessment Year 2014-15. 2. It appears that the Ld. CIT(A) upheld the addition made by the Ld. AO, the order whereof was passed by the Ld. AO under Section 143(3) r.w.s. 144 of the Act, since none appeared on behalf of the assessee and neither any details in respect of several issues involved in the matter was submitted before the Ld. AO. It is also a fact that before the Ld. CIT(A), the assessee has not been able to file the entire set of documents which is germane to the issue involved in the matter for adjudication of the same by the Ld. CIT(A). Further that, the submissions made by the Ld. AR before the Ld. CIT(A) was to this effect that the Accountant of the appellant company was suffering from serious illness and could not attend before the Ld. AO. Even during the appellate proceeding, it has been noted by the Ld. CIT(A) that documentary evidences in support of unsecured loans and various expenditures debited to the P&L account was not filed and therefore, relying upon the order passed by the Ld. AO, the Ld. CIT(A) upheld the addition made against the appellant. 3. Before us, a written submission has been filed by the Ld. AR reiterating the above facts candidly. However, at the end of the day, the issues appear to have not been properly adjudicated by the Revenue in the absence of supporting evidence on the case made out by the appellant in regard to several issues. In that view of the matter, as prayed for by the Ld. AR and not controverted by the Ld. DR with all her fairness, we have decided to remit the issue to the file of Ld. AO to adjudicate the same upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which assessee may choose to file at the time ITA No. 204/Ahd/2018 (Alang Metal Exim Pvt. Ltd. vs. DCIT) A.Y.– 2014-15 - 3 - of hearing of the matter. We also make it clear that in the event, the appellant does not cooperate with the authorities below, the Ld. AO will be at liberty to proceed with the matter and to pass order strictly in accordance with law. 4. In the result, the appeal preferred by the assessee is allowed for statistical purposes. This Order pronounced on 04/08/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 04/08/2023 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं%धत आयकर आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A)- 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad