JAI DAIRY , AGRA V. ITO WARD 2, FIROZABAD

ITA 22/AGR/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1846 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 17-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SITA SRIVASTAVA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA NO. 22/AGRA/2020 ASSESSMENT YEAR: 2013-14 M/S. JAI DAIRY, 506, KAVERI GOLD, KHANDARI, AGRA. (APPELLANT) VS. INCOME - TAX OFFICER, WARD 2(2)(2), FIROABAD (RESPONDENT) APPELLANT BY SH. RAHUL AGARWAL, ADV. RESPONDENT BY SMT. SITA SRIVASTAVA, SR. DR ORDER PER LALIET KUMAR, J.M.: THIS APPEAL IS DIRECTED BY ASSESSEE AGAINST THE O RDER DATED 06.12.2019 PASSED BY LD. CIT(A)-2, AGRA FOR THE ASSESSMENT YEA R 2013-14. 2. ADDRESSING TO GROUND NO. 1 & 2 OF APPEAL, THE LD . AR OF THE ASSESSEE SUBMITTED THAT THE LD. CIT(A) WAS NOT JUSTIFIED IN SUSTAINING THE ADDITION OF RS.4,54,573/- WITHOUT VERIFYING THE FACTS AND WITHOUT GIVING PROP ER OPPORTUNITY OF BEING HEARD. 3. PER CONTRA, THE LD. DR SUBMITTED THAT THE ASSESS EE WAS GIVEN SEVERAL OPPORTUNITY OF BEING HEARD, AS IS EVIDENT FROM THE IMPUGNED ORDER, BUT THE ASSESSEE DID NOT AVAIL THE SAME, LEADING TO EX PARTE DECISIO N. DATE OF HEARING 09.03.2021 DATE OF PRONOUNCEMENT 09 .03.2021 ITA NO. 22/AGRA/2020 2 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND HAVE GON E THROUGH THE MATERIAL AVAILABLE ON RECORD AND WE FIND THAT IT WILL BE IN THE INTEREST OF JUSTICE THAT ONE MORE OPPORTUNITY OF HEARING SHOULD BE GIVEN TO THE ASSES SEE TO PUT UP ITS CASE BEFORE THE LD. CIT(A). A PERUSAL OF IMPUGNED ORDER, HOWEVER, S HOWS THAT THE LD. CIT(A) HAS DECIDED THE APPEAL BY ENDORSING THE ORDER OF ASSESS ING OFFICER WITHOUT STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION, AS CONTEMPLATED U/S. 250(6) OF THE IT ACT. UNDER THESE CIRCUMSTANCES, WE DEEM IT EXPEDIENT IN THE INTEREST OF JUSTICE TO REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEAL AFRESH ON MERITS AFTER GIVI NG ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTE D TO ADDUCE ALL THE RELEVANT EVIDENCES BEFORE THE LD. CIT(A) AS AND WHEN CALLED FOR HEARING. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09/03/2021. SD/- SD/- (DR. MITHA LAL MEENA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS*