M/S G.S. DHANJAL & CO, KORBA V. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KORBA

ITA 219/RPR/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8529 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 21-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MISHRA
• Assessee Lawyers: S R RAO
• Keywords: Revision of order; Set aside
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, HON'BLE ACCOUNTANT MEMBER & SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER I.T.A. NO. 219/RPR/2017 (ASST. YEAR : 2010-11) M/S. G.S. DHANJAL & CO., DARRI ROAD, KORBA (CG) V S. D CIT CENTRAL CIRCLE , KORBA. PAN NO. AAEFG 7079 B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.R. RAO, ADVOCATE. DEPARTMENT BY : SHRI P.K. MISHRA, CIT DR DATE OF HEARING : 28/07/2021. DATE OF PRONOUNCEMENT : 30/07/2021. O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 02/09/2014 IMPUGNED HEREIN PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEAL) [FOR SHORT, LD. COMMISSIONER], BILASPUR U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2010-11. 2 ITA NO. 219/RPR/2017 (M/S. G.S. DHANJAL & CO.) 2. THE ASSESSEE HAS SOUGHT SETTING ASIDE THE IMPUGNED ORDER AND REMITTANCE OF THE CASE TO ANOTHER LD. COMMISSIONER FOR THE DECISION AFRESH ON THE GROUND THAT LD. COMMISSIONER WHO HAS PASSED THE IMPUGNED ORDER AND THE ORDER U/SEC. 263 OF THE ACT IS SAME AND THE IMPUGNED ORDER MORE OR LESS BASED UPON THE FINDINGS RENDERED IN THE IMPUGNED ORDER U/SEC. 263 OF THE ACT. THUS, THE LD. COMMISSIONER HAS VIOLATED THE PRINCIPLE I.E. NEMO JUDEX IN CAUSA SUA (NO ONE CAN BE JUDGE IN HIS OWN CASE) AND FAILED TO GIVE PROPER JUSTICE. 3 . LD. DR THOUGH REFUTED THE GROUND FOR REMITTANCE RAISED BY THE ASSESSEE BUT DID NOT RAISE ANY SPECIFIC OBJECTION, IF THE CASE IS ALLOWED TO BE REMITTED TO ANOTHER LD. COMMISSIONER FOR DECISION AFRESH. 4. HAVING HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE ARE NOT IMPRESSED BY THE ASSESSEES CONTENTION TO THE EFFECT THAT THE ORDER IMPUGNED HEREIN HAS BEEN PASSED BY THE SAME ADJUDICATING AUTHORITY, WHO HAVE PASSED THE ORDER U/SEC. 263 OF THE ACT AS WELL AND THEREFORE, PREJUDICE HAS BEEN CAUSED AND THE ASSESSEE COULD NOT GET PROPER JUSTICE. HOWEVER, CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES AS THE LD. DR ALSO DO NOT HAVE ANY OBJECTION AND EVEN OTHERWISE, NO PREJUDICE SHALL BE CAUSED TO THE REVENUE, IF THE CASE IS REMITTED TO THE FILE OF THE ANOTHER LD. COMMISSIONER FOR DECISION AFRESH, HENCE FOR THE ENDS OF JUSTICE AND JUDICIAL PROPRIETARY, WE DEEMS IT APPROPRIATE TO SET ASIDE THE 3 ITA NO. 219/RPR/2017 (M/S. G.S. DHANJAL & CO.) IMPUGNED ORDER AND REMIT THE CASE FOR DECISION AFRESH, TO THE FILE OF LD. COMMISSIONER, WHO HAS NOT DEALT WITH ASSESSEES CASE U/S 263 OF THE ACT, HENCE ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THIS 30 TH DAY OF JULY, 2021. SD/- SD/- (PRADIP KUMAR KEDIA) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30 TH JULY, 2021. VR/- COPY TO: 1. THE ASSESSEE - M/S. G.S. DHANJAL & CO., DARRI ROAD, KORBA (CG) 2. THE REVENUE DCIT CENTRAL CIRCLE, KORBA. 3. LD. CIT(A), BILASPUR (CG) 4. PR.CIT, BILASPUR (CG) 5. THE D.R., RAIPUR. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, RAIPUR (ON TOUR).