Shri Baidyanath Steel (Bihar) Pvt Ltd, Deoghar V. ACIT CIR-3, Deoghar

ITA 293/RAN/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9645 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 18-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDAN DAS J
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH SMC RANCHI BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.275/RAN/2018 ASSESSMENT YEAR:2015-16 BINAY KUMAR PROP. VINAY TRADERS, AKAHARA CHOWK, BISUNGARH, HAZARIBAG, PIN 825312 [ PAN NO.AZBPK 7653 F ] / V/S . INCOME TAX OFFICER, WARD-2(5), RAKGARH PIN-829122 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI CHANDAN DAS, JCIT-DR ITA NO.118-121/RAN/2017 ASSESSMENT YEARS:2010-11,2001- 02, 2003-04 & 2005-06 TIRTHRAJ HIMTSINGKA (HUF), 19 B, MANDEVILLE GARDENS, 5 TH FLOOR, FLAT NO.11, KOLKATA-700 019 [ PAN NO.AAAHT 3930 L ] / V/S . INCOME TAX OFFICER, WARD-III(2), DEOGHAR /APPELLANT .. /RESPONDENT /BY ASSESSEE NONE /BY REVENUE SHRI CHANDAN DAS, JCIT-DR ITA NO.322/RAN/2018 ASSESSMENT YEAR:2009-10 M/S ASARFI HOSPITAL PVT. PHULARITAND, P.O. KHARKHAEE, DHANBAD 828 125 / V/S . ACIT, CIRCLE-1, AAYKAR BHAWAN, LUBY CIRCULAR ROAD, DHANBAD-826001 PAGE 2 [ PAN NO.A AFCA 4125 L ] /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI M.K. CHOUDHARY, ADVOCATE & SHRI MANAV PODDAR, ADVOCATE /BY RESPONDENT SHRI CHANDAN DAS, JCIT, DR ITA NO.293/RAN/2016 ASSESSMENT YEAR:2003-04 SRI BAIDYANATH STEEL (BIHAR) [ PAN NO.AACCC 7783 H ] / V/S . ACIT, CRICLE-III, DEOGHAR /APPELLANT .. /RESPONDENT ITA NO.374/RAN/2018 ASSESSMENT YEAR:2015-16 M/S TRIG SECURITY AND INTELLIGENCE PVT. LTD. H.NO.11, CIRCUIT HOUSE AREA, ROAD NO. 9, BISTUPUR, JAMSHEDPUR [ PAN NO.AACCT 5945 J ] / V/S . INCOME TAX OFFICER OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), 1, OFFICE ROAD, JAMSHEDPUR /APPELLANT .. /RESPONDENT /BY APPELLANT DEVESH PODDAR, ADVOCATE /BY RESPONDENT SHRI CHANDANA DAS, JCIT-DR ITA NO.317/RAN/2018 ASSESSMENT YEAR:2014-15 SMT. SARITA AGARWAL, S.K. DISTRIBUTORS, AMRAPALI BUILDING, BARIATU ROAD, RANCHI-834009 [ PAN NO.AATPA 9226 F ] / V/S . INCOME TAX OFFICER, WARD-3(1), RANCHI PAGE 3 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI CHANDANA DAS, JCIT-DR ITA NO.365-366/RAN/2018 ASSESSMENT YEAR:2009-10 SRI RAM PRASAD SHARMA C/O PAPPU TRANSPORT, JAGANNATHPUR, BOLAIDIH, GAMHARIA, DIST. SERAKELA, KHARSAWAN-83218 [ PAN NO.AZEPS 6937 R ] / V/S . COMMISSIONER OF INCOME TAX(APPEALS)-1, OFFICE ROAD, JAMSHEDPUR-831001 /APPELLANT .. /RESPONDENT /BY ASSESSEE NONE /BY REVENUE SHRI CHANDAN DAS, JCIT-DR /DATE OF HEARING 11-01/2019 /DATE OF PRONOUNCEMENT 20-02-2019 /O R D E R THESE SEVEN ASSESSEES HAVE FILED THE ABOVE CAPTION ED ELEVEN CASES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)S SEPARATE ORD ERS INVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT. HEARD ALL ASSESSEES IN THEIR RESPECTIVE CASES AND T HE REVENUE STRONGLY SUPPORTING THE CIT(A)S ORDERS UNDER CHALLENGE AFFI RMING THE ASSESSING OFFICERS ACTION MAKING THE IMPUGNED ADDITION(S). 2. IT TRANSPIRES AT THE OUTSET FROM A COMBINED PERU SAL OF ALL THE INSTANT CASE FILE(S) THAT THE CIT(A) HAS NEITHER RECORDED ANY MATERIAL I N HIS EX PARTE LOWER APPELLATE ORDER(S) INDICATING PROOF OF ACTUAL SERVICE OF NOTI CE NOR HAS HE DEALT WITH MERITS OF THE ISSUES INVOLVED ALONGWITH A DETAILED ADJUDICATION A S CONTEMPLATED 250(6) OF THE ACT. COUPLED WITH THIS, I FIND THAT THERE IS NOT EVEN A SINGLE FINDING IN CIT(A)S ORDER PAGE 4 UNDER CHALLENGE PASSED EX PARTE ORDER AS TO WHETHER OR NOT THE RELEVANT HEARING NOTICE(S) ACTUALLY STOOD SERVED ON THE TAXPAYERS WH OSE ADDRESSES HAVE REMAINED THE SAME RIGHT FROM ASSESSMENT UPTO THE INSTANT SECOND APPEAL PROCEEDINGS. I THUS SET ASIDE ALL THESE ASSESSEES APPEALS BACK TO THE CIT( A) FOR AFRESH ADJUDICATION ON MERITS AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HE ARING. 3. ALL THESE ASSESSEES APPEALS ARE ACCEPTED FOR S TATISTICAL PURPOSES IN ABOVE TERMS. A COPY OF THIS INSTANT COMMON ORDER BE PLACE D IN THE RESPECTIVE CASE FILES ORDER PRONOUNCED IN ACCORDANCE WITH RULE 34(4) OF THE ITAT RULES BY PUTTING ON NOTICE BOARD ON 20/02/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R RANCHI, *DKP/SR.PS ' - 20/02/2019 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-BINAY KUMAR, PROP. VINAY TRADERS, AKHARA CHOWK, BISUNGARH, HAZARIBAG, PIN 82531 2/TIRTHRAJ HIMATSINGKA (HUF), 19 B, MANDEVILLE GARDENS, 5 TH FL, FLAT NO11, KOLKATA-19/M/S ASARFI HOSPITAL PVT. LTD. PH ULARITAND, P.O. KHARKHAEE, DHANBAD 828125/ SRI BAIDYANATH STEEL , (BIHAR) PVT. LTD. DEOGHAR/M/S TRIG SECURITY & INTELLIGENCE PVT. LTD./SMT. SARITA AGARWAL, S.K DISTRIBUTORS, AMRAPALAI BUILDING, BARIATU ROAD, RANCHI-834009 JHARKHAND/ SRI RAM PRASAD SHAR MA C/O PAPPU TRANSPORT, JAGANNATHPUR, BOLAIDIH, GAMHARIA, DIST. SERAKELA, KHARSAWAN-832108 2. /REVENUE-ITO WARD-2(5), RAMGARH-829122/ITO, WARD-II I(2), DEOGHAR/ACIT CIR-1, DHANBAD/ACIT C IR-3, DEOGHAR/ITO WD-3(2), JAMSHEDPUR/ ITO WARD-3(1), RANCHI /CIT(A)-JAMSHEDPUR-831001 3. ' ) / CONCERNED CIT 4. ) - / CIT (A) 5. * --' , ' / DR, ITAT, RANCHI 6. / / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY/P.S ',