BGM Dist. Co-op. Milk PR-SY Union Ltd., Belgaum V. The Assistant Commissioner of Income Tax, Circle-2, Belgaum., Belgaum

ITA 286/PAN/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1362 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 03-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K M MAHESH
• Section: 28

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO S . 28 5 & 286 /PNJ/201 5 (ASST. YEAR S : 200 8 - 0 9 & 2009 - 10 ) BELGAUM DISTRICT COOPERATIVE MILK PRODUCERS SOCIETIES UNION LTD., KANBARGI ROAD, MALMARUTI EXTENSION, BELGAUM. VS. A CIT, CIRCLE - 2, BELGAUM PAN NO. AAAAB 0405 H (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI K.M. MAHESH - D R DATE OF HEARING : 14 / 0 9 /2015 . DATE OF PRONOUNCEMENT : 14 / 0 9 /201 5 . O R D E R PER N.S. SAINI , ACCOUNTANT MEMBER THESE ARE THE APPEAL S FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) , BEL A GA VI , BOTH DATED 13 /0 4 /201 5 . 2. THE APPEAL FOR THE ASSESSMENT YEAR 2008 - 09 HAS BEEN FILED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) CONFIRM ING THE ADDITIONS MADE BY THE ASSESSING OFFICER ON THE FOLLOWING AMOUNTS: - 1. ADDITION TOWARDS TRANSPORTATION CHARGES 10,71,152/ - 2. ADDITIONS TOWARDS CRATE PURCHASE CAPITALIZED 4,39,385/ - 3 ADDITION TOWARDS MARGIN MONEY 2,01,921/ - 2 ITA NO S . 285 & 286 /PNJ/201 5 3 . THE APPEAL FOR THE ASSESSMENT YEAR 2009 - 10 HAS BEEN FILED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) CONFIRMING THE ADDITIONS MADE BY THE ASSESSING OFFICER ON THE FOLLOWING AMOUNTS: - 1. ADDITION TOWARDS TRANSPORTATION CHARGES 1 1 , 4 7,1 00 / - 2. ADDITIONS TOWARDS CRATE PURCHASE CAPITALIZED 6 , 02 , 8 8 6 / - 3 . ADDITION TOWARDS MARGIN MONEY 1 ,0 9 ,2 37 / - 4. ADDITION TOWARDS LOSS ON SALE OF COMPUTER & OFFICE EQUIPMENT 21,160/ - 4 . NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING NOR ANY ADJOURNMENT APPLICATION WAS FILED. NOTICE OF HEARING WAS SENT BY REGISTERED POST WITH ACKNOWLEDGMENT DUE ON 03/08/2015 WHICH WAS RECEIVED BY THE ASSESSEE ON 16/08/2015 AS EVIDENCE D BY THE ACKNOWLEDGMENT CARD OF THE POSTAL AUTHORITIES. THE BENCH PROCEEDED TO DECIDE THE APPEAL OF THE ASSESSEE AFTER HEARING THE DEPARTMENTAL REPRESENTATIVE AND CONSIDERING THE MATERIAL ON RECORD. 5. WE FIND THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HAS DISMISSED THE APPEALS OF THE ASSESSEE FOR BOTH THE YEARS UNDER CONSIDERATION A S T H E ASSESSEE F A I L E D T O P U T I N A P P E A R A N C E ON THE F O L L O W I N G D A T E S FIXED FOR HEA RING ON 03/04/2013, 26/11/2013, 07/01/2014, 29/01/2014, 14/03/2014, 22/04/2014, 22/09/2014, 01/10/2014, 12/11/2014, 10/12/2014, 02/02/2015 & 24/02/2015 B Y A P P L Y I N G T H E D E C I S I O N O F D E L H I B E N C H O F T H E T R I B U N A L I N T H E C A S E O F CIT VS. M U L T I P L A N I N D I A LTD. 3 8 I T D 3 0 2 . 6 . IN OUR CONSIDERED OPINION, IT IS THE DUTY OF THE COMMISSIONER OF INCOME TAX (APPEALS) TO DECIDE THE APPEALS OF THE ASSESSEE ON MERITS CONSIDERING THE MATERIALS AVAILABLE ON RECORD EVEN IF ASSESSEE F A IL S TO PUT IN APPEARANCE ON THE DATE FIXED F OR HEARING , SO THAT THE ASSESSEE IS 3 ITA NO S . 285 & 286 /PNJ/201 5 ABLE TO MEET ITS CASE BEFORE THE HIGHER FORUM. THE HONBLE BOMBAY HIGH COURT RECENTLY VIDE ITS ORDER DATED 23/10/2013 PASSED IN WRIT PETITION NO. 1740/2013 IN THE CASE OF BHARAT PETROLEUM CORPORATION LTD. VS. ITAT HAS HELD THAT THE TRIBUNAL HAS NO POWER TO DISMISS THE APPEAL FOR NON - APPEARANCE OF THE ASSESSEE . I T HAS TO DEAL WITH THE MERITS. WE, THEREFORE, SET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR BOTH THE YEAR S UNDER CONSIDERATION AND RESTORE THE MATTERS BACK TO THE COMMISSIONER OF INCOME TAX (APPEALS) FOR DECIDING THE APPEALS OF THE ASSESSEE ON MERITS AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. THUS, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 7 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON MONDAY , THE 14 TH DAY OF SEPTEMBER , 201 5 AT GOA . S D / - S D / - (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER D ATED : 14 TH SEPTEMBER , 201 5 . VR/ - COPY TO: 1 . THE ASSESSEE. 2 . THE REVENUE. 3 . THE CIT 4 . THE CIT(A) 5 . THE D.R . 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR 4 ITA NO S . 285 & 286 /PNJ/201 5 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 14 .0 9 .2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 15 .09 .2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 15 /0 9 /2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 15 /0 9 /2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 15 /0 9 /2015 SR.PS 6. DATE OF PRONOUNCEMENT 14 /0 9 /2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 15 /0 9 /2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER