Gudstar Builders P Ltd , Gwalior V. ACIT Central Gwalior Station Bhopal, Bhopal

ITA 277/Ind/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0829 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-09-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 31-08-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 147; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I. T . A . N o. 27 7/ I nd/ 20 20 ( A s s e ss me nt Y ea r: 20 1 1- 12 ) G uds t a r B ui l d e rs P ri va t e L i m it e d C/ o S ol a n ki S i n g h & Co . , 3 r d F l oor , A l ak na n d a T ow e r Ci ty Ce nt r e M a i n R oa d, G w a l io r - 47 40 11 ( M . P . ) V s. A s sis t a nt C o mm is s i on e r o f Inc o m e T a x ( C e n t ra l ) G w a l io r S ta t i o n at Bh o p a l, Bh op al – 46 2 0 01 ( M . P . ) P A N N o. A A CCG 2 06 7J (Appellant) . . (Respondent) Appellant by : None Respondent by : Shri Ashish Porwal, Sr.D.R. D ate of H ea ri n g 26.09.2022 D ate of P ro n ou n ce me n t 14.10.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 10.02.2020 passed by the Ld. Commissioner of Income-Tax (Appeals)-3, Bhopal (in short ‘CIT(A)’), arising out of the order dated 30.12.2018 passed by the Asstt. Commissioner of Income Tax Officer, Gwalior Station Bhopal under section 147 r.w.s. 143(3) of the Income Tax ITA No. 277/Ind/2020 (Gudstar Builders Pvt. Ltd. vs. ACIT) Asst.Year.– 2011-12 - 2 – Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2011- 12. 2. None appeared on behalf of the assessee at the time of hearing of the matter. The Ld.DR, on the other hand, relied upon the orders passed by the authorities below. 3. An application for condonation of delay of sixty days has been filed by the assessee which has been considered by us and the explanation given by the assessee for such delay is found to be acceptable. Hence, the delay is condoned. 4. It appears from the order passed by the Ld.AO that during the course of re-assessment proceedings under Section 147 of the Act in spite of the notices served upon the assessee, no submission was made in regard to the claim of expenses made by the assessee. Having no other alternative on the basis of records available before the Ld.AO, the same was rejected, which was, in turn, accepted by the Ld.CIT(A) in appeal. Thus, admittedly the issue remained undecided on merit in its proper perspective. In that view of the matter, we find it fit and proper to get the issue decided once again upon considering the relevant documents/evidences to be provided by the assessee and thus, we are disposing of this appeal by remitting the issue to ITA No. 277/Ind/2020 (Gudstar Builders Pvt. Ltd. vs. ACIT) Asst.Year.– 2011-12 - 3 – the file of the Ld.AO for deciding the same afresh upon granting the opportunity of being heard to the assessee and upon considering the evidences which the assessee may choose to file in support of his claim at the time of hearing of the matter. The assessee’s appeal is, therefore, allowed for statistical purposes. 5. In the result, assessee’s appeal is allowed for statistical purposes. This Order pronounced on 14 /10/2022 Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 14 /10/2022 S. K. Sinha, Sr. PS आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Indore 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, (Sr. Private Secretary) ITAT, Indore 1 . D a t e o f d i c t a t i o n o n 2 6 . 0 9 . 2 0 2 2 2 . D a t e o n w h i c h t h e t y p e d d r a f t i s p l a c e d b e f o r e t he D i c t a t i n g M e m b e r . 1 0 . 2 0 2 2 3 . D a t e o n w h i c h t h e a p p r o v e d d r a f t c o m e s t o t h e S r .P . S . / P . S . 4 . D a t e o n w h i c h t h e f a i r o r d e r i s p l a c e d b e f o r e t h e D i c t a t i n g M e m b e r f o r p r o n o u n c e m e n t 5 . D a t e o n w h i c h t h e f a i r o r d e r c o m e s b a c k t o t h e S r. P . S . / P . S 6 . D a t e o n w h i c h t h e f i l e g o e s t o t h e B e n c h C l e r k 7 . D a t e o n w h i c h t h e f i l e g o e s t o t h e H e a d C l e r k ... ... ... .... 8 . T h e d a t e o n w h i c h t h e f i l e g o e s t o t h e A s s t t . R e gi s t r a r f o r s i g n a t u r e o n t h e o r d e r ... ... ... ... ... ... ... ... 9 . D a t e o f D e s p a t c h o f t h e O r d e r ... ... ... Date on which the typed draft is placed before the Dictating Member 19.12.2019Other Member..................Date on which the approved draft comes to