M/S BELLEZZA (INDIA) PVT. LTD., Nagpur V. DY. C.I.T. T.D.S. CIRCLE. 1, Nagpur

ITA 44/NAG/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4511 (ITAT-NAGPUR)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 02-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R NINAWE
• Assessee Lawyers: S C THAKAR
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO. 44/NAG/2016. IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. (S.M.C.) I.T.A. NO.44/NAG/2016. ASSESSMENT YEAR : 2014 - 15. M/S BELLEZZA (INDIA) PVT. LTD., DY. COMMISSIONER OF INCOME - TAX NAGPUR. VS. (TDS), CIRCLE - 1, NAGPUR. PAN AACCB4029M. APPELLANT. RESPONDENT. APPELLANT BY : SHRI S.C. THAKAR. RESPONDENT BY : SHRI A.R. NINAWE. DATE OF HEARING : 21 - 09 - 2016 DATE OF PRONOUNCEMENT : 22 ND SEPT., 2016 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(APPEALS) - I I, NAGPUR DATED 17 - 11 - 2015 AND PERTAINS TO ASSESSMENT YEAR 2014 - 15 . THE GROUNDS OF APPEAL READ AS UNDER : 1. LEARNED C.I.T.(A) ERRED IN PASSING EXPARTE ORDER WITHOUT GIVING PROPER OPPORTUNITY. 2. LEARNED C.I.T.(A) ERRED IN NOT CONSIDER ASSESSEES ADJOURNMENT APPLICATION AND PASSED THE ORDER EXPARTE. 3. LEARNED C.I.T.(A) ERRED IN NOT CONSIDER ASSESSEES SUBMISSION PROPERLY. 4. LEARNED C.I.T.(A) ERRED IN CONFIRMING THE ADDITION MADE BY THE DY. C.I.T. (TDS) AMOUNTING TO RS.13,03,623/ - AND INTEREST DEMAND OF RS.13,47,684/ - 2. I HAVE HEARD BOTH THE COUN SEL AND PERUSED THE RECORDS. I FIND THAT PURSUANT TO ASSESSMENT ORDER , LEARNED CIT(APPEALS) HAS DISMISSED THE ASSESSEES APPEAL PRIMARILY ON THE GROUND ON ACCOUNT OF NON PROSECUTION. HOWEVER, ASSESSEES COUNSEL HAS SUBMITTED THAT THERE WAS REASONABLE CAU SE FOR NON APPEARANCE AS 2 ITA NO. 44/NAG/2016. ASSESSEE SOUGHT ADJOURNMENT BEFORE THE LEARNED CIT(APPEALS). HENCE HE PLEADED THAT THE ASSESSEE MAY BE GRANTED AN OPPORTUNITY TO CANVAS THE APPEAL PROPERLY. LEARNED D.R. IS HEARD. 3. UPON CAREFUL CONSIDERATION I FIND THAT SECTION 2 51 OF THE I.T. ACT DEALING WITH THE POWERS OF LEARNED CIT(APPEALS) DOES NOT PROVIDE FOR DISMISSAL OF APPEAL FOR NON PROSECUTION. HONBLE JURISDICTIONAL HIGH COURT DOES NOT ALLOW EVEN THE ITAT TO DISMISS APPEALS FOR NON PROSECUTION. HENCE A PROPER SPEAKING ORDER ON MERITS IS REQUIRED. MOREOVER I NOTE THAT THE ASSESSEE HAS SOUGHT AN ADJOURNMENT WHICH WAS DENIED BY THE LEARNED CIT(APPEALS). I ALSO NOTE THAT THERE WAS LACK OF PROPER PRESENTATION BEFORE THE AO ALSO. HENCE UPON CAREFUL CONSIDERATION I FIND THAT INTEREST OF JUSTICE WILL BE SERVED IF THE ISSUE IS REMITTED TO THE FILE OF THE AO. THE AO IS DIRECTED TO CONSIDER THE ISSUE AFRESH AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT THIS APPEAL FILED BY THE ASSESSEE SANDS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF SEPT., 2016. SD/ - ( SHAMIM YAHYA) ACCOUNTANT MEMBER. NAGPUR, DATED: 22 ND SEPT., 2016. 3 ITA NO. 44/NAG/2016. COPY FORWARDED TO : 1. M/S BELLEZZA (INDIA) PVT. LTD., LG - 3, ACHRAJ TOWER - II, CHHAONI CHOWK, CHHINDWARA ROAD, NAGPUR - 13. 2. D.C.I.T. (TDS) , CIRCLE - 1, NAGPUR. 3. C.I.T. - (TDS) , NAGPUR. 4. CIT(APPEALS), - I I, NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. WAKODE.