M/s. Saraf Seasoning Udhyog, SARDARSHAHAR V. ITO, CHURU

ITA 326/JODH/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54410 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-12-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 10-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M N MAURYA
• Keywords: Additional evidence

Judgement Text

1 ITA 326-10 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ) ITA NO. 326/JODH/2010 ASSTT. YEAR : 2006-07. M/S. SARAF SEASONING UDYOG, VS. THE INCOME-TAX O FFICER, RIICO INDUSTRIAL AREA, SARDARSHAHAR. WARD-2, CHU RU. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SURESH OJHA RESPONDENT BY : SHRI M.N. MAURYA DATE OF HEARING : 13.12.2011. DATE OF PRONOUNCEMENT : 15.12.2011. ORDER DATED : 15/12/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE HAS FILED APPLICATION FOR ADMITTING ADDITIONAL EVIDENCE WHICH INCLUDES AFFIDAVIT, COPY OF ORDER OF SALES-TAX REGI STRATION, VARIOUS CERTIFICATES FROM OVERSEAS PARTIES. IT WAS SUBMITTED THAT THESE DETA ILS GO TO THE ROOT OF THE CASE AND COULD NOT BE FILED EARLIER. THEREFORE, IT WAS SUBMITTED THAT TO MEET THE ENDS OF JUSTICE, THESE ADDITIONAL EVIDENCES SHOULD BE ADMITTED AND MATTER CAN BE SENT BACK TO THE FILE OF ASSESSING OFFICER FOR PASSING A FRESH ORDER. 2 3. THE LD. D/R ON THE OTHER HAND STATED THAT SUFFIC IENT OPPORTUNITY HAVE ALREADY BEEN GRANTED BY ASSESSING OFFICER AND LD. CIT (A), THERE FORE, ADDITIONAL EVIDENCES SHOULD NOT BE ADMITTED. HOWEVER, IT WAS SUBMITTED THAT IF THEY ARE ADMITTED, THEN MATTER SHOULD BE SENT BACK TO THE ASSESSING OFFICER. 4. AFTER CONSIDERING THE SUBMISSIONS AND PERUSING T HE MATERIAL ON RECORD, WE FIND THAT SIMILAR ADDITIONAL EVIDENCES WERE FILED FOR AS SESSMENT YEAR 2005-06 OF WHICH THE APPEAL OF THE ASSESSEE HAS ALREADY BEEN DISPOSED OF F AND MATTER HAS BEEN RESTORED TO THE FILE OF ASSESSING OFFICER. ON THE SAME REASONING, WE RESTORE THE ISSUE TO THE FILE OF ASSESSING OFFICER TO PASS A FRESH ORDER AFTER TAKIN G INTO CONSIDERATION THE ADDITIONAL EVIDENCES FILED WHICH WERE STATED TO GO TO THE ROOT OF THE MATTER. WE ORDER ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15. 12.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, COPY FORWARDED TO :- M/S. SARAF SEASONING UDYOG, SARDARSHAHAR. THE ITO WARD-2, CHURU. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 326/JODH/2010) BY ORDER, AR ITAT JODHPUR.