SITARAM FRUITS CO., GANJAM V. ITO,Ward-1, Berhampur

ITA 255/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5406 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 31-07-2024
• Assessment Year: 2020-2021
• Appeal Filed On: 30-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 44AB

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.255/C TK/2024 (ननधाारण वषा / Asses s m ent Year : 2020-2021) Sitaram Fruits Co., At-Church Road, PO/PS:Brahmapur, Ganjam Vs Assessment Unit, Income Tax Department, NFAC, Delhi PAN No. :ACAFS 0733 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR स ु नवाई की तारीख / Date of Hearing : 01/08/2024 घोषणा की तारीख/Date of Pronouncement : 01/08/2024 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 12.04.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in I.T.Appeal No.ITBA/NFAC/S/250/2024- 25/1064068913(1), for the assessment year 2020-2021. 2. It was submitted by the ld. AR that the assessee is engaged in the business of Whole Sale and Retail Trading of fruits at Church Road, Berhampur, Ganjam. It was the submission that the assessee obtained fruits from various growers, sells the fruits on behalf of the growers and then pays the growers after taking commission. It was the submission that the return had also been filed by the assessee along with the report under Section 44AB of the Act. It was the submission that there has been some failure in providing details in the course of assessment. It was the submission that the various notices issued by the AO had not been ITA No.250/CTK/2024 2 received by the assessee. It was the submission that the issues may be restored to the file of ld. AO for readjudication and the assessee would cooperate in the set aside proceedings. 3. In reply, ld. CIT-DR vehemently supported the orders of the authorities below. 4. We have considered the rival submissions. In regard to the submission of the ld. AR of the assessee, during the course of hearing, ld. AR was asked to provide the email address of the assessee to which notices have to be sent. In this regard, ld. AR drew our attention to Form 35 filed before the ld. CIT(A), wherein the email address of the assessee is mentioned as [e-mail]. It was the further submission that the main dispute is in regard to the salary and wages paid. It was the submission that as the assessee has to get the product sold. The assessee was paying the salary and wages in cash. It was the submission that the AO had not accepte d these facts. This claim of the assessee is also to be considered by the AO when completing the readjudication of assessment afresh. This being so, in the interest of justice and to grant the assessee adequate opportunities to substantiate his case, the issues in this appeal are restored back to the file of ld. AO for readjudication after granting the assessee adequate opportunity of being heard. It would also be worthwhile to mention here that the AO could also send physical notice to the assessee in the event that the assessee is not cooperating in the set ITA No.250/CTK/2024 3 aside proceedings. Should the assessee not cooperate in the set aside proceedings, liberty is granted to the AO to take adverse views. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 01/08/2024. Sd/- (MANISH AGARWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 01/08/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Sitaram Fruits Co., At-Church Road, PO/PS:Brahmapur, Ganjam 2. प्रत्यथी / The Respondent- Assessment Unit, Income Tax Department, NFAC, Delhi 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy//