Puran Foods Pvt. Ltd, Bhubaneswar V. JCIT, Bhubaneswar

ITA 218/CTK/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4260 (ITAT-CUTTACK)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 20-07-2010
• Assessment Year: 1996-1997
• Appeal Filed On: 24-08-2009
• Court: TRIBUNAL
• Department Lawyers: A S MONDALDR
• Assessee Lawyers: SIDHARTHA RAYAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE HONBLE SHRI D.K.TYAGI, JUDICIAL MEMBER. /AND HONBLE SHRI K.K.GUPTA, ACCOUNTANT MEMBER . / I.TA.NO . 218/CTK/2009 / ASSESSMENT YEAR 1996 - 97 PURAN FOODS PVT.LTD., 30, VIP AREA, NAYAPALLI,BHUBANESWAR AADCP 1022 F - - - VERSUS - . JCIT, SPECIAL RANGE,BHUBANESWAR / A PPEL LANT RESPONDENT FOR THE APPELLANT : SHRI SIDHARTHA RAY,AR FOR THE RESPONDENT : SHRI A.S.MONDAL,DR / ORDER SHRI K.K.GUPTA, ACCOUNTANT MEMBER . THE ASSE SSEE IS IN APPEAL RAISING SEVERAL GROUNDS WHICH INTERALIA INCLUDES THE GROUNDS REGARDING ADJUDICATION OF THE APPEAL BY THE EARLIER CIT(A) AS WAS CONSIDERED BY THE TRIBUNAL ON AN EARLIER OCCASION AND WAS RESTORED TO THE FILE OF THE LEARNED CIT(A) FOR CONSID ERATION AFRESH REGARDING THE ISSUE OF NOTICE U/S.143(2) ETC. THE LEARNED CIT(A) IN THIS IMPUGNED ORDER HAD NOTED THAT THE ASSESSEES INSISTENCE OF THE NOTICE NOT SERVED PROPERLY HAS NOT BEEN ESTABLISHED BEYOND DOUBT BY THE ASSESSEE, THEREFORE, THE RATIO OF THE DECISION CITED BEFORE HIM BY THE ASSESSEE HAD NO APPLICATION TO THE FACTS OF THE CASE. WE OBSERVE THAT ON THE BASIS OF THE GROUNDS RAISED BEFORE US, THE ASSESSEE HAS RAISED OTHER GROUNDS ON MERIT ADDITIONS, WHICH HAVE NOT BEEN DEALT WITH IN ACCORDANC E WITH LAW BY THE ASSESSING OFFICER. 2. WE HAVE HEARD THE RIVAL CONTENTIONS OF THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE PERUSED THE EARLIER ORDER OF THE TRIBUNAL WHEREIN THE ASSESSEE HAVING AGITATED THE GROUNDS BEFORE THE CIT(A) WITH RESPECT TO THE PROPER ADJUDICATION OF THE ASSESSEES CONTENTIONS ON PROPER SERVICE OF NOTICE ALONE WAS CONSIDERED BY THE TRIBUNAL AND THE MATTER WAS RESTORED TO THE CIT(A) TO ADJUDICATE / I.TA.NO .218/CTK/2009 2 ON GROUND NO.1 AS RAISED BEFORE HIM FIRST THEN IF REQUIRED, THE CIT(A) WAS AT LIBERTY TO ADJUDICATE OTHER GROUNDS AS PER LAW. 3. BEFORE US, THE LEARNED COUNSEL OF THE ASSESSEE HAS MAINTAINED THAT HAVING ADJUDICATED GROUND NO.1 AS DIRECTED BY THE TRIBUNAL, THE LEARNED CIT(A) HAS INSISTED THAT THE PROCEEDINGS TAKEN UP FOR SCRU TINY U/S.144/147 WERE APPROPRIATE AND IN SO FAR AS NOTICE U/S.143(2) WAS ALSO ISSUED IN ACCORDANCE WITH LAW. THE LEARNED DR, THEREFORE, POINTED OUT THAT THE ADJUDICATION ON MERITS REMAINS TO BE CONSIDERED BY THE LEARNED CIT(A) WHICH THE LEARNED COUNSEL FOR THE ASSESSEE HAS AGREED TO BE CONSIDERED BY THE ASSESSING OFFICER DUE TO ABSENCE OF ASSESSEE APPEARING BEFORE HIM LEADING TO FRAMING OF ASSESSMENT EXPARTE . 4. IN THE INTEREST OF JUSTICE, THEREFORE, WE ARE INCLINED TO RESTORE THE ISSUE TO THE FILE OF THE A SSESSING OFFICER TO AFFORD AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND FRAME THE ASSESSMENT ON MERIT ADDITIONS AS AGITATED BY THE ASSESSEE BEFORE US AS NOT HAVING BEEN CONSIDERED BY THE LEARNED CIT(A) IN THE SECOND INNINGS AS WELL WITHOUT GETTING INT O THE CONTROVERSY WITH RESPECT TO ASSESSMENT PROCEEDINGS UNDERTAKEN, THE LEARNED COUNSEL FOR THE ASSESSEE CONSENTED FOR APPEARING BEFORE THE ASSESSING OFFICER TO ASSIST FRAMING THE ASSESSMENT IN ACCORDANCE WITH LAW U/S.143(3). 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS CONSIDERED AS ALLOWED FOR STATISTICAL PURPOSES WITH A DIRECTION TO THE ASSESSING OFFICER TO PROCEED TO FRAME THE ASSESSMENT WITHIN A PERIOD OF SIX MONTHS FROM THE DATE OF PRONOUNCEMENT OF THIS ORDER. NEEDLESS TO SAY THAT THE ASSESS ING OFFICER WILL AFFORD REASONABLE OPPORTUNITY TO THE ASSESSEE TO SUPPORT HIS RETURN AND THE ASSESSEE WILL COOPERATE THE ASSESSING OFFICER IN THIS MATTER FOR FRAMING THE ASSESSMENT U/S.143(3)/254. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 23.07.2010 SD/ - SD/ - ( ), D.K.TYAGI JUDICIAL MEMBER (K.K.GUPTA), ACCOUNTANT MEMBER. DATE: 23.07.2010 ( /) H.K.PADHEE SENIOR.PRIVATE SECRETARY. / I.TA.NO .218/CTK/2009 3 - COPY OF THE ORDER FORWARDED TO : / THE APPELLANT : PURAN FOODS PVT.LTD., 30, VIP AREA, NAYAPALLI, BHUBANESWAR / THE RESPONDENT : JCIT, SPECIAL RANGE,BHUBANESWAR THE CIT, THE CIT(A), DR, CUTTACK BENCH GUARD FILE TRUE COPY , BY ORDER , [ ] SENIOR PRIVATE SECRETARY