Sh. Ashwani Kumar, Ludhiana V. ITO, Ludhiana

ITA 204/CHANDI/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80820 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-07-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 03-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 204/CHD/2014 ASSESSMENT YEAR: 2007-08 SH. ASHWANI KUMAR, VS. THE I.T.O PROP. M/S EMSON TRADERS, WARD V(1) LUDHIANA LUDHIANA PAN NO. AJVPK2510K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI J.S. NAGAR DATE OF HEARING : 21/07/2014 DATE OF PRONOUNCEMENT : 05/08/2014 ORDER PER T.R.SOOD, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 20.11.2013 OF CIT (APPEALS)-II, LUDHIANA. 2. FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEAL:- 1. THAT THE ORDER PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-II, LUDHIANA WITHOUT CONSIDERING THE APPL ICATION OF ADJOURNMENT FILED BY THE COUNSEL ON 11-11-2012 IS U NCALLED, FOR UNWARRANTED AND MAY BE QUASHED. 2. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-I I, LUDHIANA, HAS ERRED IN SUBSTAINING THE ADDITION OF RS. 1628570/- MADE BY THE ASSESSING OFFICER U/S 68 OF T HE INCOME TAX ACT, 1961 WITHOUT GIVING THE PROPER OPPORTUNITY TO THE APPELLANT. THEREFORE THE ADDITION OF RS. 1628570/- SUBSTAINED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-II, LUDHIANA MAY BE DELETED. 2 3. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-I I, LUDHIANA, HAS ERRED IN SUBSTAINING THE ADDITION OF RS. 88000/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF LOW HOUSEHOLD WITHDRAWALS OF THE APPELLANT WITHOUT ANY BASIS AND REASONS IN HIS ORDER AND WITHOUT GIVING ANY OPP ORTUNITY TO THE APPELLANT. THEREFORE THE ADDITION OF RS. 880 00/- SUBSTAINED BY THE LD. COMMISSIONER OF INCOME TAX (A PPEALS)- II, LUDHIANA MAY BE DELETED. 4. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS )-II, LUDHIANA, HAS ERRED IN SUBSTAINING THE ADDITION OF RS. 21691/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF VARIOUS EXPENSES AS MENTIONED IN THE ORDER WITHOUT GIVING A NY BASIS AND REASONS IN HIS ORDER AND WITHOUT GIVING ANY OPP ORTUNITY TO THE APPELLANT. THEREFORE THE ADDITION OF RS. 216 91/- SUBSTAINED BY THE LD. COMMISSIONER OF INCOME TAX (A PPEALS)- II, LUDHIANA MAY BE DELETED. 5. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEAL S)-II, LUDHIANA, HAS ERRED IN SUBSTAINING THE ADDITION OF RS. 13500/- MADE BY THE ASSESSING OFFICER ON ACCOUNT IN CURRED IN VIOLATION OF PROVISION OF THE SECTION 40A(3)OF THE INCOME TAX ACT, 1961 WITHOUT GIVING ANY OPPORTUNITY TO THE APP ELLANT. THEREFORE THE ADDITION OF RS. 13500/- SUBSTAINED B Y THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-II, LUDHIANA M AY BE DELETED. 3. NONE APPEARED DESPITE SERVICE OF NOTICE. HOWEVER , PERUSAL OF THE RECORD SHOWS THAT APPEAL CAN BE DECIDED ON EX. PARTE BASIS AND, THEREFORE, WE PROCEED TO DECIDE THE APPEAL. 4. THE LD. DR WAS HEARD. 5. AFTER CONSIDERING THE SUBMISSIONS OF LD. DR AND RELEVANT MATERIAL ON RECORD, WE FIND THAT LD. CIT(A) ISSUED VARIOUS NOTI CES AND ASSESSEE EITHER DID 3 NOT APPEAR OR ONLY SOUGHT ADJOURNMENTS, THEREFORE, LD. CIT(A) DECIDED THE APPEAL ON EX.PARTE BASIS. HOWEVER, PERUSAL OF THE R ECORD SHOWS THAT LD. CIT(A) HAS SIMPLY CONFIRMED THE ADDITION MADE BY ASSESSING OFFICER, THEREFORE, IN THE INTEREST OF JUSTICE WE SET ASIDE THE ORDER OF LD. C IT(A) AND REMIT THE SAME BACK TO HIS FILE FOR DECIDING THE ISSUE ON MERIT AFTER P ROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO C OOPERATE IN THE APPEAL PROCEEDINGS BEFORE THE LD. CIT(A). 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 05/08/20 14 SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 5 TH AUGUST, 2014 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR