Manju Shree Syntex Private Limited, Bhilwara V. ITO, Ward-1, Bhilwara

ITA 338/JODH/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4076 (ITAT-JODHPUR)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 02-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Audi alteram partem
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (SMC), JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT ITA NO. 338/JODH/2018 (ASSESSMENT YEAR-2012-13) M/S MANJU SHREE SYNTEX PRIVATE LIMITED, G-23,24M AMBAJI TEXTILE MARKET, AJMER ROAD, BHILWARA-311001 VS THE ITO, WARD-1, BHILWARA (APPELLANT) (RESPONDENT) PAN: AAECM5759M REVENUE BY SH. P.K. SINGI, DR ASSESSEE BY NONE DATE OF HEARING 02.05.2019 DATE OF PRONOUNCEMENT 07.05.2019 O R D E R THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 24.05.2018 OF LD. COMMISSIONER OF INCOME TAX (APPEALS), AJMER. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPE AL RELATES TO THE SUSTENANCE OF PENALTY AMOUNTING TO RS. 18,500/- L EVIED BY THE ASSESSING OFFICER U/S 271 (1) C) OF THE ACT . 2 3. DURING THE COURSE OF HEARING, NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. I, TH EREFORE, PROCEEDED EX- PARTE QUA THE ASSESSEE. 4. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME ON 27.9.2012 DECLARING AN INCOME OF RS. 2,60 ,250/- . HOWEVER, THE ASSESSING OFFICER ASSESSED THE INCOME AT RS. 7,99,8 10/- VIDE ORDER DATED 19.3.2015 U/S 143(3) OF THE INCOME TAX ACT, 1961 (I N SHORT 'THE ACT'). THE ADDITIONS WERE MADE ON ACCOUNT OF DIFFERENCE IN THE RETURN FILED IN FORM NO. 26AS AND THE AMOUNT AS SHOWN IN THE BOOKS OF ACCOUN T. THE ASSESSING OFFICER ALSO LEVIED THE PENALTY U/S 271 (1) (C) OF THE ACT ON THE INCOME LESS DECLARED BY RS. 59,262/-ACCORDINGLY, THE PENALTY OF RS. 18,500/- WAS LEVIED. 5. BEING AGGRIEVED, THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO DECIDED THE APPEAL EX-PARTE BY OBSERVING IN PARA 3 OF THE IMPUGNED ORDER AS UNDER:- 'DURING THE COURSE OF APPELLATE PROCEEDINGS, THE APPELLANT HAS FILED WRITTEN SUBMISSIONS IN 'DAK'. A FTER GOING THROUGH HE WRITTEN SUBMISSIONS FIELD DURING T HE COURSE OF APPELLATE PROCEEDINGS AND THE ORDER OF TH E ASSESSING OFFICER, THE APPEAL IS DECIDED AS UNDER'. 6. NOW THE ASSESSEE IS IN APPEAL. 7. THE LD. SR. DR STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 8. I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. SR. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 3 9. IN THE PRESENT CASE IS IT NOTICED THAT THE LD. C IT(A) NOWHERE MENTIONED THAT THE NOTICE FOR HEARING WAS ISSUED AND SERVED U PON THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEAR D AS PER THE MAXIM AUDI ALTERAM PARTEM . I, THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, DEEM IT APPROPRIATE TO SET ASID E THIS CASE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. 10. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 07.05.2019) SD/- (N.K. SAINI) VICE PRESIDENT DATED : 07.05.2019 .. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. , ! , $ / DR, ITAT, JODHPUR 6. ' / GUARD FILE / BY ORDER / ASSISTANT REGISTRAR 4