M/s Arvind Tiwari, Gwalior V. I.T.O., Ward-3(2), Gwalior

ITA 250/AGR/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67441 (ITAT-AGRA)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 03-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 12-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 250/AGRA/2013 ASSTT. YEAR : 2008-09 M/S. ARVIND TIWARI, VS. INCOME-TAX OFFICER, 589, SURESH NAGAR THATIPUR, 3(2), GWALIOR. GWALIOR. (PAN: AANFA 7973 M) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. MISHRA, JR. DR DATE OF HEARING : 03.09.2013 DATE OF PRONOUNCEMENT OF ORDER : 04 09.2013 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A), GWALIOR DATED 06.03.2013 FOR THE ASSESSMENT YEAR 20 08 ON THE FOLLOWING GROUNDS : 1. THE LEARNED CIT DID NOT EXAMINE THE MERITS OF T HE CASE & IN A SUMMARY MANNER WITHOUT ASSIGNING REASONS CON FIRMED THE AOS ASSESSMENT ORDER. 2. THAT THE ASSESSEE MAY NOT BE ALLOWED TO SUFFER ON ACCOUNT OF INACTION ON THE PART OF THE COUNSEL WHO COULD NOT APPEAR BEFORE THE CIT(A). 3. ON THE FACTS & IN THE CIRCUMSTANCES OF THE CASE , THE LEARNED CIT(A) WAS NOT JUSTIFIED IN UPHOLDING THE O RDER OF THE AO WHEREIN THE FOLLOWING DISALLOWANCES/ADDITIONS WERE MADE. ITA NO. 250/AGRA/2013 2 1. DISALLOWANCE OUT OF LABOUR & WAGES EXPENSES RS. 47300/- 2. DISALLOWANCE OUT OF MACHINERY HIRE EXPENSES RS. 8000/- 3. DISALLOWANCE OUT OF TELEPHONE EXPENSES RS.1213 /- 4. DISALLOWANCE OUT OF SITE EXPENSES RS.1239/- 5. ADDITION TO G.P. RS.28400/- 2. THE AO EXAMINED THE ISSUES OF CLAIM OF DEDUCTION UNDER HEADS AS MENTIONED ABOVE AND REJECTION OF BOOK RESULTS AND A FTER GIVING SPECIFIC FINDINGS MADE ALL THE ABOVE ADDITIONS AS ARE AGITAT ED N THE GROUNDS OF APPEAL. THE LD. CIT(A) IN THE ABSENCE OF ASSESSEE DISMISSED THE APPEAL OF THE ASSESSEE. 3. ON CONSIDERATION OF THE ABOVE FACTS, I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CI T(A). ACCORDING TO SECTION 250(6), THE LD. CIT(A) IS REQUIRED TO PASS REASONED ORDER GIVING POINTS FOR DETERMINATION AND REASONS FOR DECISION IN THE APPEL LATE ORDER. THE LD. CIT(A) WITHOUT GIVING ANY REASONS FOR DECISION AND WITHOUT CONSIDERING EACH ADDITION ON MERITS HAS DISMISSED THE APPEAL OF THE ASSESSEE PRECISELY ON THE REASON OF NON-APPEARANCE ON BEHALF OF THE ASSESSEE BEFORE HIM . I ACCORDINGLY SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH THE DIRECTION TO RE-DECIDE THE APPEAL OF THE A SSESSEE ON MERITS GIVING REASONS FOR DECISION IN THE APPEAL AND CONSIDERING EACH POINT SEPARATELY AND ITA NO. 250/AGRA/2013 3 INDEPENDENTLY. THE LD. CIT(A) SHALL GIVE REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY