M/s Amber Enterprises (India) Pvt. Ltd., Rajpura V. JCIT, Mandi Gobindgarh

ITA 321/CHANDI/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68496 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 21-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Assessee Lawyers: AMRINDER SINGH
• Keywords: Opportunity of being heard; Non passing of speaking order
• Section: 14A

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACOCUNTANT MEMBER ITA NO. 321/CHD/2013 ASSESSMENT YEAR 2009-10 M/S AMBER ENTERPRISES (INDIA) VS THE JCIT, PVT LTD, RAJPURA MANDI GOBINDGARH, RANGE, GOBINDGARH PAN AABCA3456E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMRINDER SINGH RESPONDENT BY : SHRI J.S. NAGAR DATE OF HEARING : 12.09.2013 DATE OF PRONOUNCEMENT : 13.09.2013 ORDER PER BHAVNESH SAINI, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) PATIALA DATED 21.1.2013 FOR ASSESSMENT YEAR 2009-1 0. 2. THE ASSESSEE IN THE GROUNDS OF APPEAL CHALLENGED THE ORDER OF LD. CIT(A) IN NOT DECIDING THE APPEAL OF THE ASSESSEE ON MERIT S AS WELL AS CHALLENGING THE ADDITION OF RS. 17,70,000/- ON ACCOUNT OF DISALLOWA NCE OF INTEREST. 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT LD. CIT(A) DID NOT PASS ANY ORDER ON MERITS DETERMINING POINT OF DETERMINAT ION AND THE REASONS FOR DECISION IN THE LIGHT OF PROVISIONS OF SECTION 14A READ WITH RULE 8-D OF THE 2 INCOME TAX RULES. IT WAS ALSO CLAIMED THAT THE ADD ITION IS EXCESSIVE AND NO NOTIONAL ADDITION COULD BE MADE. 4. THE LD. DR RELIED ON THE ORDERS OF THE AUTHORITI ES BELOW AND STATED THAT IN CASE OF NON SPEAKING ORDER, MATTER MAY BE REMANDED TO THE FILE OF THE LD. CIT(A) FOR DECISION AFRESH. 5. ON CONSIDERATION OF THE RIVAL SUBMISSIONS, WE AR E OF THE VIEW THAT MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A) . SECTION 250(6) OF THE INCOME TAX ACT PROVIDES THAT LD. CIT(A) SHALL HAVE TO MENTION POINT FOR DETERMINATION AND SHOULD DECIDE ON MERITS BY GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. SINCE ALL THE SUBMISSIONS OF THE ASSESSEE HAVE NOT BEEN DEALT WITH SPECIFICALLY AND THE ORDER IS NOT IN ACCORDANC E WITH SECTION 250(6) OF THE INCOME TAX ACT, THEREFORE, WE SET ASIDE THE IMPUGNE D ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF THE LD. CIT( A) WITH THE DIRECTION TO RE- DECIDE THE APPEAL OF THE ASSESSEE ON MERITS GIVING REASONS FOR DECISION CONSIDERING EACH AND EVERY SUBMISSION OF THE ASSESS EE. THE LD. CIT(A) SHALL GIVE REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13/09/2013 SD/- SD/- (T.R. SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13 TH SEPTEMBER, 2013 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR BY ORDER, (ASSISTANT REGISTRAR) 3