Nijjar Horticulture Ltd., Amritsar. V. The Dy. Commissioner of Income Tax, Amritsar.

ITA 287/ASR/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9666 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-07-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 13-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S KANWAL
• Assessee Lawyers: PADAM BAHL
• Keywords: Opportunity of being heard
• Section: 43B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO.287(ASR)/2016 ASSESSMENT YEAR:2006-07 PAN: ACNAA5594K M/S. NIJJAR HORTICULTURE LTD., VS. DY. COMMR. OF IN COME TAX, NIJJAR FARMS, JANDIALA GURU, CIRCLE-IV, AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH.PADAM BAHL, CA RESPONDENT BY: SH. S.S. KANWAL, DR DATE OF HEARING: 12/07/2016 DATE OF PRONOUNCEMENT: 01/08/2016 ORDER PER A.D. JAIN, JM: THIS IS THE ASSESSEES APPEAL FOR THE ASSESSMENT Y EAR 2006-07 AGAINST THE EX-PARTE ORDER DATED 29.02.2016, PASSED BY THE LD. CIT(A), AMRITSAR. THE ASSESSEE HAS RAISED THE FOLLOWING GRO UNDS OF APPEAL: 1. THAT THE D. CIT(A) HAS GROSSLY ERRED IN DISMISS ING THE APPEAL EX-PARTE WITHOUT ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD. 2. THAT THE D. CIT(A) HAS IGNORED THE FACT THAT AUT HORISED REPRESENTATIVE HAD REQUESTED ADJOURNMENT UPTO 31 ST MARCH, 2016 DUE TO TIME BARRING ASSESSMENT WORK. 3. THAT THE D. CIT(A) HAS GROSSLY ERRED IN NOT DISP OSING OFF THE APPEAL ON MERITS. 4. THAT THE D. CIT(A) HAS GROSSLY ERRED IN CONFIRMI NG THE ADDITION OF RS.42,475/- U/S 36(VA) BEING PF AND ES I MADE BY DCIT, CIRCLE IV, AMRITSAR. ITA NO.287(ASR)/2016 A.Y. 2006-07 2 5. THAT THE D. CIT(A) HAS GROSSLY ERRED IN CONFIRMI NG THE ADDITION OF RS.21,95,150/- U/S 43B BEING INTEREST P AID TO PUNJAB AGRO EXPORT CORPORATION MADE BY DCIT, CIR.V , AMRITSAR. 6. THAT THE D. CIT(A) HAS GROSSLY ERRED IN CONFIRMI NG THE ADDITION OF RS.13,30,750/- U/S 68 OF THE ACT ON ACC OUNT OF SHARE APPLICATION MONEY MADE BY THE DCIT, CIRCLE V, AMRITSAR. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS CONTENDED T HAT NO NOTICE REGARDING THE APPEAL PROCEEDINGS BEFORE THE LD. CIT (A) WAS EVER RECEIVED BY THE ASSESSEE AND IT WAS, THEREFORE, THAT THE ASS ESSEE WAS NOT AWARE OF THE PROCEEDINGS BEFORE THE CIT(A). 3. IN THIS REGARD, IT IS SEEN THAT THE ORDER UNDER APPEAL TALKS OF NOTICES DATED 04.11.2013, 02.12.2013, 23.12.2013 & 19.02.2015 HAVING BEEN ISSUED TO THE ASSESSEE FOR 28.11.2013, 16.12 .2013, 15.01.2014 & 26.02.2016 ON WHICH DATES, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY WRITTEN SUBMISSIONS, WERE FILED. HOWEVER, AGAIN ST THE NOTICE DATED 28.09.2015 FIXED FOR 12.10.2015, COUNSEL FOR THE AS SESSEE FILED APPLICATION FOR ADJOURNMENT. THUS, THE LD. CITA) W AS OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE PRESENT APPEAL AND HE DISMISSED THE SAME FOR WANT OF PRESENTATION. 4. FROM THE ABOVE CONTENTS OF THE IMPUGNED ORDER, S ERVICE ON THE ASSESSEE OF THE NOTICE ISSUED DOES NOT STAND MET OU T. THAT BEING SO, OBVIOUSLY, ONCE NO NOTICE OF HEARING WAS SERVED ON THE ASSESSEE, THERE WAS NO OCCASION FOR THE ASSESSEE TO MAKE ANY REPRES ENTATION BEFORE THE ITA NO.287(ASR)/2016 A.Y. 2006-07 3 LD. CIT(A) ON THE DATES FIXED AND TO KEEP HIS EXPLA NATION BEFORE THE LD. CIT(A). MOREOVER, THERE WAS NO OCCASION FOR THE LD. CIT(A) TO DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PRESENTATION, WI THOUT GOING INTO THE MERITS OF THE CASE. 5. THE LD. COUNSEL FOR THE ASSESSEE HAS STATED AT T HE BAR THAT HE WOULD OFFER PROPER EXPLANATION BEFORE THE LD. CIT(A ) ON OPPORTUNITY BEING GRANTED TO HIM. 6. THE LD. DR HAS PLACED STRONG RELIANCE ON THE IM PUGNED ORDER. 7. IN THE ABOVE FACTS, IN THE INTEREST OF JUSTICE, WE DEEM IT APPROPRIATE TO REMIT THE MATTER TO THE LD. CIT(A) TO BE DECIDED AFRESH, IN ACCORDANCE WITH LAW, ON AFFORDING DUE AND ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE SHALL, NO DOUBT, COOPERATE I N THE FRESH PROCEEDINGS BEFORE THE LD. CIT(A). 8. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APP EAL IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/08/ 2016. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 01/08/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. NIJJAR HORTICULTURE LTD., AMRITSA R. 2. THE DCIT, CIRCLE IV, AMRITSAR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER