Rio Tinto Orissa Mining Pvt. Ltd., Bhubaneswar V. ACIT, Circle-2(1), Bhubaneswar

ITA 269/CTK/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4333 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-02-2018
• Assessment Year: 2005-2006
• Appeal Filed On: 11-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN
• Assessee Lawyers: B K MAHAPATRA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAV AN KUMAR GADALE, JM / ITA NO. 269 /CTK/201 6 ( / ASSESSMENT YEAR : 20 05 - 20 06 ) RIO TINTO ORISSA MINI NG PVT. LTD N - 3/356, IRC VILLAGE, NAYAPALLI, BHUBANESWAR -- 751015 VS. ACIT, CIRCLE - 1(2) , BHUBANESWAR ./ ./ PAN/GIR NO. : A A BCR 5371 H ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI B.K .MAHAPATRA, AR /REVENUE BY : SHRI D.K.PRADHAN , DR / DATE OF HEARING : 28 / 0 2 /201 8 / DATE OF PRONOUNCEMENT 28/02 /201 8 / O R D E R PER SHRI N.S.SAINI , A M : TH IS IS AN APPEAL FILED BY THE A SSESSEE AGAINST THE ORDER OF THE CIT(A) - 1 , BHUBANESWAR , DATED 28.03.2016 FOR THE ASSESSMENT YEAR 2005 - 06 . 2. BEFORE US THE AR OF THE ASSESSEE SUBMITTED THAT THE CIT(A) HA S NOT ADJUDICATED GROUNDS NO.2 TO 4 OF THE APPEAL TAKEN BEFORE HIM WHICH ARE AS UNDER : - 2 . THAT THE ASSESSMENT ORDER DATED 31.03.2014 IS TIME BARRED, BAD IN LAW AND LEGALLY UNTENABLE AND IS NOT SUSTAINABLE IN THE EYE OF LAW. 3 . THAT THE ASSESSMENT ORDER DATED 31.03.2014 IS NOT SUSTAINABLE IN THE EYE OF LAW AS IT LACKS JURISDICTION AND A LSO HAS NOT BEEN FRAMED AFTER OBSERVING THE MANDATORY PROVISIONS OF LAW. ITA NO. 269/ 16 2 4 . THAT THE ORDER DATED 03.12.2017 U/S.144 OF THE ACT IS BAD IN LAW AND LEGALLY UNTENABLE AND THEREFORE THE ORDER DATED 31.03.2014 IS BAD IN LAW, LEGALLY UNTENABLE. 3. THE DR, ON T HE OTHER HAND, COULD NOT CONTROVERT THE ABOVE SUBMISSION OF AR OF THE ASSESSEE. 4. IN VIEW OF THE ABOVE FACTS, WE ARE OF THE CONSIDERED OPINION THAT MATTER SHOULD BE RESTORED BACK TO THE FILE OF CIT(A) FOR ADJUDICATING THE ABOVE GROUNDS OF APPEAL OF THE AS SESSEE AFRESH. NEEDLESS TO MENTION THAT THE CIT(A) SHALL ALLOW REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE DECIDING THE APPEAL OF THE ASSESSEE. WE ORDER ACCORDINGLY. 5. AS WE HAVE RESTORED THE MATTER BACK TO THE FILE OF CIT(A) TO DE CIDE THE VALIDITY OF THE ASSESSMENT ORDER, THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE IN THIS APPEAL REGARDING THE MERIT OF THE ADDITIONS ARE ALSO RESTORED BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARIN G TO THE ASSESSEE. 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE COURT ON WEDNESDAY , THE 28 TH DAY OF FEBRUARY , 2018 AT CUTTACK . S D/ - ( PAVAN KUMAR GADALE ) SD/ - (N. S . SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 28/02 /2018 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - RIO TINTO ORISSA MINING PVT. LTD N - 3/356, IRC VILLAGE, NAYAPALLI, ITA NO. 269/ 16 3 / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK BHUBANESWAR -- 751015 2. / THE RESPONDENT - ACIT, CIRCLE - 1(2), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//