ANOPCHAND TILOKCHAND JEWELLERS PVT. LTD., RAIPUR (CG) V. ACIT-2(1), RAIPUR (CG)

ITA 217/BIL/2011

• Counselvise Citation: 21724714 RSA 2011
• Duration Of Justice: 3 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 18-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHEETAL S VERMA
• Assessee Lawyers: R B DOSHI
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI MUKUL K. SHRAWAT , JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER . IT A NO. 217 / BLPR./201 1 ( ASSESSMENT YEAR : 20 0 7 08 ) ANOPCHAND TILOKCHAND JEWELLERS P. LTD. C/O R.B. DOSHI & CO. CHARTERED ACCOUNTANTS SADANI CHOWK, SADAR BAZAR RAIPUR (C.G) 492 001 PAN AAECA6005A APPELLANT V/S ASSTT. COMMISSIONER OF INCOME TAX RANGE II, INCOME TAX OFFICE, RAIPUR .... RESPONDENT ASSESSEE BY : SHRI R.B. DOSHI REVENUE BY : SMT. SHEETAL S. VERMA DATE OF HEARING 1 6 .06.2015 DATE OF ORDER 16 .06.2015 O R D E R PER SHAMIM YA H YA, A .M. T HIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26 TH SEPTEMBER 2011, PASSED BY THE LEARNED CIT(A), RAIPUR , FOR THE ASSESSMENT YEAR 20 07 08 . THE GROUND S RAISED BY THE ASSESSEE ARE AS UNDER: 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) ERRED IN CONFIRMING THE ADDITION OF ` 94,470, MADE BY THE A.O. ON ACCOUNT OF THE VALUE OF SHORTAGE IN DIAMOND ACCOUNT. THE ADDITION / DISALLOWANCE IS ARBITRARY. ANOPCHAND TILOKCHAND JEWELLERS PVT. LTD. 2 2. THE LEARNED CIT(A) ERRED IN CONFIR MING THE ADDITION OF ` 58,524, MADE BY THE A.O. BY DISALLOWING THE SHORTAGE IN GOLD AND SILVER ACCOUNT BY 1% AND 5% RESPECTIVELY. THE ADDITION / DISALLOWANCE IS ARBITRARY. 3 . THE LEARNED CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL WITHOUT PROVING P RO P ER AND REASONABLE OPPORTUNITY OF HEARING. THE APPELLATE ORDER IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. 2. AT THE OUTSET, IN THIS CASE, THE LEARNED COUNSEL FOR THE ASSESSEE REFERRED TO GROUND NO.3, OF THIS APPEAL AND SUBMITTED THAT THE LEARNED CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL WITHOUT PROVIDING REASONABLE OPPORTUNITY OF HEARING. THE APPELLATE ORDER IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. 3. UPON HEARING BOTH THE PARTIES AND ON PERUSAL OF THE MATERIAL ON RECORD, WE FIND THAT THE LEA RNED COUNSEL FOR THE ASSESSEE EXPLAINED THAT IT WAS DUE TO SOME CONFUSION REGARDING THE DATE OF HEARING AND HEAVY WORK LOAD THAT THE COMPLIANCE OF LEARNED CIT(A)S NOTICE COULD NOT BE DONE. HENCE, THE ASSESSEE WAS NOT ABLE TO CANVAS THE APPEAL BEFORE THE L EARNED CIT(A). WHILE ADJUDICATING THE MATTER ON MERITS, THE LEARNED CIT(A) HAS ONLY REITERATED THE FINDINGS OF THE ASSESSING OFFICER AND HAS CONCLUDED THAT IN THE ABSENCE OF SUBMISSION OF EVIDENCE FROM THE ASSESSEE, HE WAS CONFIRMING THE ASSESSING OFFICER S ORDER. WE FIND THAT IT IS A SETTLED LAW THAT EVEN AN ADMINISTRATIVE ORDER HAS TO BE CONSISTENT WITH RULE OF NATURAL JUSTICE. ACCORDINGLY, WE REMIT THIS ISSUE TO THE FILE OF THE LEARNED CIT(A). THE LEARNED CIT(A) WOULD CONSIDERED THE ISSUE AFRESH. THE ASS ESSEE IS DIRECTED TO APPEAR BEFORE ANOPCHAND TILOKCHAND JEWELLERS PVT. LTD. 3 THE LEARNED CIT(A) WITHIN 30 DAYS SUO MOTU TO CANVAS THE APPEAL. ACCORDINGLY, THIS APPEAL STANDS REMITTED TO THE FILE OF THE LEARNED CIT(A). 4. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDE R PRONOUNCED IN THE OPEN COURT O N 16 TH JUNE 2015 SD/ - MUKUL K. SHRAWAT JUDICIAL MEMBER SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER RAI PUR , DATED : 16 TH JUNE 2015 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE ; (2) THE REVENUE; (3) THE CIT(A ) ; (4) THE CIT, BILA SPUR CITY CONCERNED ; (5) THE DR, ITAT, RAIPUR ; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY SR. PRIVATE SECRETARY / ASSISTANT REGISTRAR ITAT, RAIPUR