M/s. Supreme Concrete & Infrastructure Pvt. Ltd., Bhubaneswar V. DCIT, Corporate Circle-1(2), Bhubaneswar

ITA 408/CTK/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5054 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 30-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NATBAR PANDA
• Keywords: Reasonable cause

Judgement Text

, . . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , CUTTACK [ , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 408 / CTK /20 1 8 ( [ [ / ASS ESSMENT YEAR : 20 1 3 - 20 1 4 ) M/S SUPREME CONCRETE & INFRASTRUCTURE (P) LTD., A - 6, POL YMER COMPLEX KIIT, PATIA, BHUBANESWAR - 751024 VS. DCIT, CORPORATE CIRCLE - 1(2), BHUBANESWAR ./ ./ PAN/GIR NO. : A A FCS 2552 K ( / APPELLANT ) .. ( / RESPONDENT ) [ /AS SESSEE BY : SHRI NATBAR PANDA , ADVOCATE /REVENUE BY : SHRI SUBHENDU DUTTA , DR / DATE OF HEARING : 0 6 / 0 2 /201 9 / DATE OF PRONOUNCEMENT 0 6 / 02 /201 9 / O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 1 , BHUBANESWAR, DATED 27.09.2018 PASSED IN FIRST APPEAL NO. 0 238 /17 - 18 FOR THE ASSESSMENT YEAR 201 3 - 201 4 . 2 . LD. AR, APART FROM THE GROUNDS OF APPEAL RAISED BY THE ASSESS EE, SUBMITTED THAT BOTH THE AUTHORITIES BELOW HAVE NOT PROVIDED PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE AND PRAYED FOR ONE MORE OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE AO. 3 . LD. DR, ON THE OTHER HAND, OBJECTED TO THE SUBMISSIONS OF THE ASSESSEE AND PRAYED THAT THE ASSESSEE HAS NOT COMPLIED THE HEARING NOTICE AND AGAIN PRAYING FOR OPPORTUNITY WITHOUT EXPLAINING THE REASONABLE CAUSE. ITA NO. 408 /CTK/2018 2 4 . I HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. I FIND THAT THE LD. CIT(A) HAS OB SERVED THAT THE ASSESSEE HAS NOT COMPLIED THE NOTICES ISSUED BY THE AO ON 14.06.2017, 20.07.2017 AND 23.10.2017 TO PRODUCE CERTAIN ACCOUNT AND DETAILS. THEREFORE, IN ABSENCE OF ANY EVIDENCE TO SHOW THAT THE PAYMENT WAS MADE ON OR BEFORE THE DUE DATE OF FIL ING RETURN OF INCOME BY THE ASSESSEE, THE CIT(A) TREATED THE DISALLOWANCE MADE BY AO AS JUSTIFIED AND ACCORDINGLY CONFIRMED THE SAME. K EEPING IN VIEW THE ABOVE BACKGROUND OF THE CASE AND CONSIDERING THE PRAYER OF THE ASSESSEE AND IN THE INTEREST OF RENDERI NG SUBSTANTIAL JUSTICE, I AM OF THE CONSIDERED VIEW THAT NO LOSS WILL BE CAUSED TO THE REVENUE IF ONE MORE OPPORTUNITY IS ALLOWED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE AO. ACCORDINGLY, APPEAL OF THE ASSESSEE IS RESTORED BACK TO THE FILE OF AO TO A DJUDICATE THE ISSUE AFTER CALLING THE REQUIRED DETAILS FROM THE ASSESSEE AND AFTER PROVIDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE AO IN DISPOSAL OF THE CASE. I ORDER ACCORDINGLY. 5 . IN THE RE SULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 06 / 02 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER CUTTACK ; DATED 06 / 02 /201 9 . . / PKM , S R.P. S. ITA NO. 408 /CTK/2018 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . M/S SUPREME CONCRETE & INFRASTRUCTURE (P) LTD., A - 6, POLYMER COMPLEX, KIIT, PATIA, BHUBANESWAR - 751024 2. / THE RESPONDENT - DCIT, CORPORATE CIRCL E - 1(2), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. [ / GUARD FILE. //TRUE COPY//