M/s. The Venguard International, Jamshepur V. ITO, Jamshepur

ITA 27/RAN/2013

• Counselvise Citation: 2725114 RSA 2013
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 06-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK RAUSHAN SR S C
• Assessee Lawyers: S K PODDAR
• Keywords: Rejection of books of accounts

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI CIRCUI T BENCH, RANCHI (BEFORE SHRI P.K.BANSAL, HONBLE A.M.& SHR I D,T. GARASIA, HONBLE J.M.) I.T.A. NO. 27/RAN/2013 : AS SESSMENT YEAR 2007-08 M/S. THE VANGUARD INTERNATIONAL, JAMSHEDPUR -VS - I.T.O., WARD-3(4), JSR (APPELLANT) PAN :AAEFT 2923M (RESPONDENT) APPELLANT BY : SHRI S.K.PODDAR, ADVOC ATE RESPONDENT BY : SHRI DEEPAK RAUSHAN, SR.S.C. DATE OF CONCLUDING THE HEARING : 01.05.2013 DATE OF PRONOUNCING THE ORDER : 01.05.2013 O R D E R PER BENCH : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), JAMSHEDPUR DATED 28.12.2012 FOR THE ASSESSMENT YEAR 2007-08, BY WHICH THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE AS WITHDRAWN. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE SU BMITTED THE RETURN AT AN INCOME OF RS.1,62,280/- ON 28.10.2009. THE ASSESSIN G OFFICER REJECTED THE BOOKS OF ACCOUNTS AND MADE AN ADDITION OF RS.18,50,713/-. THE ASSESSEE WENT IN APPEAL BEFORE THE CIT(A). BEFORE THE CIT(A), A LETTER DATE D 23.12.2012 REQUESTING FOR THE WITHDRAWAL OF APPEAL WAS FILED. AFTER CALLING I NFORMATION FROM THE ASSESSING OFFICER, THE CIT(A) DISMISSED THE APPEAL AS WITHDRA WN. 3. THE LD. A.R. BEFORE US VEHEMENTLY ARGUED THAT TH E APPEAL CANNOT BE WITHDRAWN BY THE ASSESSEE EVEN THE CIT(A) DOES NOT HAVE ANY JURISDICTION TO DISMISS THE APPEAL AS WITHDRAWN. IN THIS REGARD, RE LIANCE WAS PLACED ON THE 2 DECISION OF THE HONBLE SUPREME COURT IN THE CASE O F CIT-VS- RAI BAHADUR HARDUTROY MOTILAL CHAMARIA 66 ITR 443 (SC), IN WHIC H UNDER PARA 8, IT WAS CLEARLY HELD THAT THE HONBLE SUPREME COURT THAT AN ASSESSEE ONCE FILED THE APPEAL, CANNOT WITHDRAW IT. THE LD. D.R., ON THE OT HER HAND, VEHEMENTLY CONTENDED THAT THE ASSESSEE HIMSELF HAS WITHDRAWN T HE APPEAL. ONCE HE HAS WITHDRAWN THE APPEAL, HE DID NOT FIND THE ASSESSEE AGGRIEVED. THEREFORE, HE DISMISSED THE APPEAL AS WITHDRAWN. 4. WE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CON SIDERED THE SAME. WE NOTED THAT IN THIS CASE, THE CIT(A) HAS NOT DECIDED THE APPEAL ON MERIT BUT SINCE THE ASSESSEE FILED AN APPLICATION ON 23.12.2012 REQ UESTING THE WITHDRAWAL OF THE APPEAL, THE CIT(A) DISMISSED THE APPEAL AS WITHDRAW N. WE HAVE GONE THROUGH THE DECISION OF THE HONBLE SUPREME COURT AS RELIED BY THE LD. A.R. IN THE CASE OF CIT VS- RAI BAHADUR HARDUTROY MOTILAL CHAMARIA ( SUPRA ). IN THIS DECISION, UNDER PARA 8 THE HONBLE SUPREME COURT HAS CLEARLY HELD THAT IT IS ALSO WELL- ESTABLISHED THAT AN ASSESSEE HAVING ONCE FILED AN A PPEAL CANNOT WITHDRAW IT. IN OTHER WORDS, THE ASSESSEE HAVING FILED AN APPEAL AN D BROUGHT THE MACHINERY OF THE ACT INTO WORKING CANNOT PREVENT THE AAC FROM ASCERT AINING AND SETTLING THE REAL SUM TO BE ASSESSED, BY INTIMATION OF HIS WITHDRAWAL OF THE APPEAL. THE DECISION OF THE HONBLE SUPREME COURT IS BINDING ON US. NO CONT RARY DECISION WAS BROUGHT TO OUR KNOWLEDGE BY THE LD. D.R. EVEN THOUGH HE VEHEME NTLY ARGUED THAT WHEN THE ASSESSEE WITHDREW THE APPEAL, THE CIT(A) DOES NOT H AVE ANY ALTERNATIVE ACTION BUT TO DISMISS THE APPEAL. IN VIEW OF THE DECISION OF T HE HONBLE SUPREME COURT, WE DO NOT HAVE ANY ALTERNATE EXCEPT TO SET ASIDE THE O RDER OF THE CIT(A) AND RESTORE THIS APPEAL TO THE FILE OF THE CIT(A) SO THAT THE C IT(A) MAY DISPOSE OF THE APPEAL ON MERIT, AFTER GIVING THE NECESSARY OPPORTUNITY TO THE ASSESSEE. THE OTHER GROUNDS WHICH DEAL WITH THE MERIT OF THE APPEAL, AR E NOT BEING DISPOSED OF BY US 3 AS ALL THESE GROUNDS WILL BE TAKEN BY THE ASSESSEE FOR ADJUDICATION BEFORE THE CIT(A). THIS APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 1 ST MAY, 2013. SD/- SD/- [D.T.GARASIA] [P.K.BANSAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 1 ST MAY, 2013 COPY OF ORDER FORWARDED TO : 1. M/S. THE VANGUARD INTERNATIONAL, JAMSHEDPUR 2. I.T.O., WARD-3(4), JAMSHEDPUR 3. C.I.T.(A), 4. THE C.I.T., 5. THE D.R., I.T.A.T., TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY, ITAT, RANCHI [MST, SR.PS]