M/s Gwalior Forest Product, Shivpuri V. I.T.O. (TDS), Gwalior

ITA 31/AGR/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 72789 (ITAT-AGRA)
• Duration Of Justice: 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-02-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 10-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURADHA
• Assessee Lawyers: WRITTEN SUBMISSIONS
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMB ER ITA NO. 31/AGRA/2014 ASST. YEAR : 2009-10 M/S. GWALIOR FOREST PRODUCT, VS. INCOME-TAX OFFI CER(TDS) KATTHA MILL, A.B. ROAD, GWALIOR. SHIVPURI.(PAN:AABCT1074H). (APPELLANT) (RESPONDENT) APPELLANT BY : WRITTEN SUBMISSIONS RESPONDENT BY` : SMT. ANURADHA, JR. DR DATE OF HEARING : 26.02.2014 DATE OF PRONOUNCEMENT : 26.02.2014 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A), GWALIOR DATED 10.12.2013 FOR THE ASSESSMENT YEAR 20 09-10 U/S. 201(1)/201(1A) OF THE IT ACT. 2. THE ASSESSEE CHALLENGED THE ORDER DATED 07.02.20 11 PASSED BY ITO(TDS), GWALIOR U/S. 201(1)/201(1A) OF THE IT ACT BEFORE TH E LD. CIT(A) FOR RAISING THE DEMAND OF RS.2,10,865/-. THE ASSESSEE FILED WRITTEN SUBMISSIONS BEFORE THE LD. CIT(A) AND THE LD. CIT(A) INSTEAD OF DECIDING THE A PPEAL OF THE ASSESSEE ON MERITS, ITA NO. 31/AGRA/2014 2 DIRECTED THE ASSESSEE TO FILE RECTIFICATION APPLICA TION U/S. 154 BEFORE THE AO AND ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE. 3. THE ASSESSEE IN THE GROUNDS OF APPEAL AND THE WR ITTEN SUBMISSIONS MAINLY CONTENDED THAT THE LD. CIT(A) ERRED IN PASSING THE IMPUGNED ORDER WITHOUT CONSIDERING THE WRITTEN SUBMISSION OF THE ASSESSEE AND WAS ALSO NOT JUSTIFIED IN DIRECTING THE ASSESSEE TO FILE APPLICATION U/S. 154 OF THE IT ACT BEFORE THE AO. THEREFORE, THE IMPUGNED ORDER IS LIABLE TO BE QUASH ED. THE LD. DR, HOWEVER, RELIED UPON THE IMPUGNED ORDER. 4. ON CONSIDERATION OF THE ABOVE FACTS, WE ARE OF T HE VIEW, THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). ACC ORDING TO SECTION 250(6) OF THE IT ACT, THE LD. CIT(A) IS REQUIRED TO MENTION THE POIN TS FOR DETERMINATION AND REASONS FOR DECISION IN THE APPELLATE ORDER. THE ASSESSEE A DMITTEDLY FILED WRITTEN SUBMISSIONS AND DETAILS BEFORE THE LD. CIT(A) WHICH HAVE NOT BEEN DISCUSSED AND CONSIDERED IN THE APPELLATE ORDER. ONCE THE ASSESSE E CHALLENGED THE IMPUGNED ORDER OF ITO (TDS) BEFORE THE LD. CIT(A) AND SUPPORTING D OCUMENTS HAVE BEEN FILED, THE LD. CIT(A) IS REQUIRED TO ADJUDICATE UPON THE SAME ON MERITS OR MAY CALL FOR THE REMAND REPORT FROM THE AO WHILE DISPOSING OF THE AP PEAL. THE ASSESSEE, THEREFORE, RIGHTLY CONTENDED THAT THERE WAS NO JUSTIFICATION F OR THE LD. CIT(A) TO DIRECT THE ITA NO. 31/AGRA/2014 3 ASSESSEE TO FILE APPLICATION U/S. 154 OF THE IT ACT IN THIS REGARD. THE MATTER, THEREFORE, REQUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A). 5. WE ACCORDINGLY SET SIDE THE IMPUGNED ORDER AND R ESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF LD. CIT(A) GWALIOR WITH THE DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE ON MERITS GIVING REASONS FOR DECISI ON IN THE APPELLATE ORDER BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. THE LD. CIT(A) MAY CALL FOR THE REMAND REPORT IN THE MATTER FROM THE AO ON THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE BEFORE DECIDING T HE ISSUE ON MERITS. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY