ITO, New Delhi V. M/s The Rice Company India (P) Ltd., New Delhi

ITA 3215/DEL/2010

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 7091 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 29-08-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 30-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR B R R KUMAR
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH H NEW DELHI) BEFORE SMT, DIVA SINGH, JUDICIAL MEMBER AND SHRI B.K. HALDAR, ACCOUNTANT MEMBER I.T.A. NO.3215 /DEL/2010 ASSESSMENT YEAR : 2007-08 INCOME TAX OFFICER, M/S THE RICE COMPANY INDIA WARD-16 (2), (P) LTD., 7-PACHIM MARG, NEW DELHI. V. VASANT VIHAR, NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AACO AACO AACO AACO- -- -4163 4163 4163 4163- -- -F FF F APPELLANT BY : DR. B.R.R. KUMAR, SR. DR. RESPONDENT BY : NONE. ORDER PER B.K. HALDAR, AM: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORD ER OF LD CIT(A)- XIX, NEW DELHI DATED 19.4.2010 FOR ASSESSMENT YEAR 2007 -08. THE REVENUE HAS TAKEN FOLLOWING GROUNDS OF APPEALS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, LD C IT(A) HAS ERRED IN HOLDING THAT THE SALES CREDITS OF `.31,07,990 /- STANDS EXPLAINED WHEREAS DURING THE COURSE OF ASSESSMENT THE ASSESSEE FAILED TO PRODUCTS NECESSARY DETAILS AND DOCUMENTS. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD CIT(A) HAS ERRED IN HOLDING THAT THE SALES CREDITS OF `.31,07. 990/- IS FROM THE SALE OF STOCKS FOR FINANCIAL YEAR 2006-07 AS O N 1.4.2006 HAS BEEN SHOWN AT RS. NIL. ITA NO3215./DEL/10 2 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD CIT(A) HAS ERRED IN ADMITTING THE ADDITIONAL EVIDENCE UNDER THE RULE 46A OF THE ACT, AS OPPORTUNITY TO REBUT THE ASSESSEES CL AIM WAS NOT PROVIDED BY HIM TO THE ASSESSING OFFICER. 2. THE CASE WAS FIXED FOR HEARING ON 29.8.2011 WHEN N EITHER ANYBODY ATTENDED ON BEHALF OF THE ASSESSEE NOR WAS THERE ANY ADJOURNMENT APPLICATION. WE, THEREFORE, PROCEEDED T O HEAR THE APPEAL EX PARTE QUA THE RESPONDENT. 3. IN GROUND NO.3, THE REVENUE IS AGITATING THE ISSUE OF ADMISSION OF ADDITIONAL EVIDENCE BY THE LD CIT(A) AND DECIDED TH E ISSUE WITHOUT GIVING ANY OPPORTUNITY TO THE ASSESSING OFFICER IN TERM S OF RULE 46A OF THE ACT. 4. WE HAVE HEARD THE LD DR ON THIS GROUND AND WE ARE OF THE OPINION THAT THE LD CIT(A) WAS NOT JUSTIFIED IN ADMIT TING THE ADDITIONAL EVIDENCE AND DECIDING THE ISSUE ON THE BASIS OF THE SAM E WITHOUT GIVING THE ASSESSING OFFICER ANY OPPORTUNITY IN TERMS OF RULE 46A OF THE IT RULES. WE, THEREFORE, SET ASIDE THE ORDER OF T HE ORDER OF LD CIT(A) ON THE ISSUE INVOLVED AND REMIT THE MATTER BAC K TO HIS FILE WITH THE DIRECTION THAT A FRESH ORDER BE PASSED AS PER LAW AFTER AFFORDING OPPORTUNITY TO THE ASSESSING OFFICER IN TERMS OF RULE 46 A OF THE ACT. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLOWE D FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN THE OPEN COURT ON THE 29TH D AY OF AUGUST, 2011. SD/- SD/- (DIVA SINGH) (B.K. HALD AR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT.29.8.2011. HMS ITA NO3215./DEL/10 3 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING DATE OF DICTATION DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. DATE OF ORDER SENT TO THE CONCERNED BENCH ITA NO3215./DEL/10 4