M/s M.M. Industries, Faridabad V. ITO, Faridabad

ITA 2420/DEL/2013

• Counselvise Citation: 242020114 RSA 2013
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 11-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 25-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJHA
• Keywords: Opportunity of being heard; Additional evidence
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E , NEW DELHI) BEFORE SHRI G. C. GUPTA, HONBLE VICE PRESIDENT A ND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO.2420 /DEL/2013 ASSESSMENT YEAR : 2007-08 M/S. M.M. INDUSTRIES, VS. ITO, WARD 11(4), 65-A, INDUSTRIAL AREA, NIT, FARIDABAD FARIDABAD GIR / PAN:AALFM2320G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHWANI TANEJA, ADV. SHRI TARUN KUMAR, ADV. RESPONDENT BY : SHRI P DAM KANUNJHA, SR. DR DATE OF HEARING : 11.03.2015 DATE OF PRONOUNCEMENT : 18.03.2015 ORDER PER T.S. KAPOOR, AM: THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE OR DER OF LD. CIT(A) DATED 18.03.2013. THE ASSESSEE HAS RAISED VARIOUS GROUNDS OF APPEAL REGARDING VARIOUS ADDITIONS MADE BY A.O. 2. GROUND NO.1 OF APPEAL RELATES TO GRIEVANCE OF AS SESSEE WHEREBY IT HAS SUBMITTED THAT ADDITIONAL EVIDENCE FILED BY IT WAS NOT ACCEPTED BY LD. CIT(A). LD. A.R. AT THE OUTSET, INVITED OUR ATTENT ION TO THE RELEVANT PARAGRAPHS OF LD. CIT(A)S ORDER WITH A VIEW TO HIG HLIGHT THAT LD. CIT(A), AFTER CALLING REMAND REPORT FORM A.O., HAS NOT ACCE PTED THE ADDITIONAL EVIDENCE HOLDING THAT ASSESSEE WAS PROVIDED SUFFICI ENT OPPORTUNITY. LD. A.R. FILED COPY OF THE REMAND REPORT DATED 08.08.20 12 AND SUBMITTED THAT ITA NO.2420/DEL/2013 2 THE A.O. HAS ALSO SUBMITTED HIS COMMENTS ON MERITS WHICH LD. CIT(A) HAS FAILED TO TAKE IN TO ACCOUNT. LD. A.R. FURTHER SUB MITTED THAT ADDITIONAL EVIDENCES WERE FILED ONLY FOR ONE GROUND OF APPEAL WHEREAS LD. CIT(A) HAS CONSIDERED AS IF ADDITIONAL EVIDENCE WERE FILED FO R ALL GROUNDS OF APPEAL. 3. LD. D.R. ON THE OTHER HAND HEAVILY RELIED UPON T HE ORDERS OF AUTHORITIES BELOW. 4. WE HAVE HEARD RIVAL PARTIES AND HAVE GONE THROUG H THE MATERIAL PLACED ON RECORD. WE FIND THAT THE ASSESSMENT ORDER WAS P ASSED U/S 143(3) OF THE ACT. HOWEVER LD. CIT(A) HAS NOTED FORM THE RECORDS THAT ASSESSEE ON VARIOUS DATES HAD NOT ATTENDED THE ASSESSMENT PROCE EDINGS AND EVEN OBSERVING THAT A.O. HAD IMPOSED PENALTY U/S 271(1)( C) AND THEREFORE, HE HELD THAT SUFFICIENT OPPORTUNITIES WERE PROVIDED TO ASSE SSEE AND, THEREFORE, AFTER CALLING REMAND REPORT FROM A.O., HE DID NOT CONSIDE R THE ADDITIONAL EVIDENCE AND PROCEEDED TO DECIDE THE ISSUE WITHOUT TAKING INTO ACCOUNT THE ADDITIONAL EVIDENCE. THOUGH IT IS A FACT THAT ASSE SSEE WAS PROVIDED A NUMBER OF OPPORTUNITIES TO SUBMIT DETAILS AS MENTIONED IN LD. CIT(A)S ORDER YET THE FACT REMAINS THE ADDITIONAL EVIDENCE GO TO THE ROOT OF THE MATTER, WHICH WERE NOT TAKEN INTO ACCOUNT BY LD. CIT(A) ESPECIALLY IN VIEW OF THE FACT THAT A.O. HAD ISSUED REMAND REPORT ALSO. IN VIEW OF ABOVE FA CTS AND CIRCUMSTANCES, WE DEEM IT APPROPRIATE TO SET ASIDE THE ORDER OF LD. C IT(A) AND REMIT BACK THE ISSUE TO THE OFFICE OF LD. CIT(A) WHO SHOULD READJU DICATED ON THE GRIEVANCES OF THE ASSESSEE AFTER TAKING INTO ACCOUNT THE ADDIT IONAL EVIDENCE AND REMAND REPORT. WE ALSO DIRECT THE ASSESSEE TO PRESENT ITS ELF BEFORE LD. CIT(A) FOR SPEEDY DISPOSAL OF ITS APPEAL AND THE OPPORTUNITY G RANTED TO ASSESSEE SHOULD ITA NO.2420/DEL/2013 3 NOT BE MISUTILIZED. NEEDLESS TO SAY ASSESSEE WILL BE GIVEN PROPER OPPORTUNITY OF BEING HEARD. 5. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH, 2015. SD./- SD./- (G. C. GUPTA ) (T.S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATE: 18 TH MARCH, 2015 SP COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 18/3/2015 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 18/3 SR. PS/PS 7 FILE SENT TO BENCH CLERK 18/3 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER