Pradhan Transport Pvt. Ltd., Cuttack V. ACIT Circle -1(1), Cuttack

ITA 263/CTK/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6743 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 08-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 06-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A SINGLE LINE
• Keywords: Opportunity of being heard

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ु मार, ऱेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.263/C TK/2023 (ननधाारण वषा / Asses s m ent Year : 2012-2 013) M/s Pradhan Transport Pvt. Ltd., Mahanadi Vihar Road, Sikharpur, Cuttack-753003 Vs ACIT, Circle-1(1), Cuttack PAN No. :AACCP 9795 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri B.K.Mahapatra, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR स ु नवाई की तारीख / Date of Hearing : 09/10/2023 घोषणा की तारीख/Date of Pronouncement : 09/10/2023 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 07.06.2023, passed in ITBA/NFAC/S/250/2023-24/1053602705(1) for the assessment year 2012-2013. 2. It was the submission of the ld. AR that the issue in this appeal was in respect of two additions representing loss & damages and bad debt. It was the submission that in appeal before the ld. CIT(A) though substantial documents have been produced, however, the ld. CIT(A) in para 5.3 of his order has held that “in absence of any concrete documentary evidence, the appeal cannot be adjudicated and, therefore, additions made by the ld. AO is upheld. It was the submission that if the ld. CIT(A) was not satisfied with the evidence as produced, then it was incumbent ITA No.263/CTK/2023 2 upon the ld. CIT(A) to intimate the same to the assessee in regard to the documents required to be produced. It was the submission that the assessee has no objection if the issues are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. 3. In reply, ld. Sr. DR vehemently supported the orders of the ld. AO and ld. CIT(A). 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(A) shows that the order of the ld. CIT(A) is not a speaking order. Hearing on an appeal does not mean blindly adjudicated on the basis of just the evidence as produced by the assessee. In an appellate proceeding, it would be necessary to call for documents if any that are required for examination of the submissions of the assessee. It is an admitted fact that the proceedings before the ld. CIT(A) is an extension of the assessment proceedings. It does not do well in the eyes of the natural justice to simply dismiss the appeal of the assessee by a single line stating that there is absence of any concrete documentary evidence. If the ld. CIT(A) required further evidence, it was incumbent upon the ld. CIT(A) to intimate the assessee that the evidence submitted by the assessee needs to be further substantiated. In these circumstances, it is noticed that the order of the ld. CIT(A) is a non-speaking order. Therefore, issues in this appeal are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. ITA No.263/CTK/2023 3 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/10/2023. Sd/- (राजेश क ु मार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 09/10/2023 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- M/s Pradhan Transport Pvt. Ltd., Mahanadi Vihar Road, Sikharpur, Cuttack-753003 2. प्रत्यथी / The Respondent- ACIT, Cirlce-1(1), Cuttack 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यावऩत प्रयत //True Copy//