SMT.` KIRTI VIJAY JADHAO, Nagpur V. THE ACIT-AMRAVATI CIRCLE, Amaravati

ITA 450/NAG/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1678 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 23-12-2013
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO. 450/NAG./2013 ( ASSESSMENT YEAR : 200708 ) SMT. KIRTI VIJAY JADHAO C/O M/S. DEWANI BROTHERS, ADVOCATES 1, AJANTA, CHHINDWARA ROAD NAGPUR 440 013 PAN AAQPJ2729K APPELLANT V/S ASSTT. COMMISSIONER OF INCOME TAX AMRAVATI CIRCLE, AMRAVATI .... RESPONDENT REVENUE BY : SHRI NARENDRA KANE ASSESSEE BY : SHRI K.P. DEWANI DATE OF HEARING 27.08.2015 DATE OF ORDER 28/08 /2015 O R D E R PER MUKUL K. SHRAWAT, J.M. THIS APPEAL FILED BY THE ASSESSEE IS EMANATING FROM THE IMPUGNED ORDER DATED 31 ST OCTOBER 2013, PASSED BY THE LEARNED COMMISSIONER (APPEALS)-II, NAGPUR, FOR THE ASSESSMEN T YEAR 200708, ON THE FOLLOWING GROUNDS OF APPEAL: 1. THE ASSESSING OFFICER ERRED IN DISALLOWING SUM O F ` 10,25,690, BEING PURCHASES INCLUDING INSTALLATION B Y INVOKING PROVISIONS OF SECTION 40(A)(IA) OF THE ACT. SMT. KIRTI VIJA JADHAO 2 2. THE LEARNED CIT(A) ERRED IN CONFIRMING THE DISAL LOWANCE MADE BY THE ASSESSING OFFICER AT ` 10,25,690 UNDER SECTION 40(A)(IA) OF THE ACT. 3. THE ASSESSING OFFICER ERRED IN DISALLOWING SUM O F ` 3,18,885, BEING PURCHASES INCLUDING INSTALLATION BY INVOKING PROVISIONS OF SECTION 40(A)(IA) OF THE ACT. 4. THE LEARNED CIT(A) ERRED IN CONFIRMING THE DISAL LOWANCE MADE BY THE ASSESSING OFFICER AT ` 3,18,885 UNDER SECTION 40(A)(IA) OF THE ACT. 2. AT THE OUTSET, WE HAVE BEEN INFORMED THAT THE ISSUE AS R AKED UP BY THE ASSESSING OFFICER, VIDE IMPUGNED ORDER DATED 3 0 TH DECEMBRE 2009, PASSED UNDER SECTION 143(3) OF THE ACT, NOW S TOOD COVERED BY A DECISION OF THE TRIBUNAL, NAGPUR BENCH, IN A BUNCH OF CASES WHERE AT SERIAL NO.3, THE NAME OF THE APPELLANTS CONNECTED CAS E APPEARS AS SMT. SMITA SANJAY JADHAO IN ITA NO.176/NAG./2012, FOR ASSESSMENT YEAR 200708, ORDER DATED 8 TH SEPTEMBER 2014, WHEREIN THE RESPECTED COORDINATE BENCH HELD AS UNDER: 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE O RDERS OF THE REVENUE AUTHORITIES AS WELL AS THE CITED ORDERS OF THE TRIBUNAL (SUPRA) AND THE RELEVANT MATERIAL PLACED B EFORE US. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF TH E SAID ORDERS OF THE TRIBUNAL IN THE CASES OF RAJEEV KUMAR AGARWA L (SUPRA) AND SHRI ANTONY D. MUNDACKAL (SUPRA), WE FIND MERIT IN THE ARGUMENTS RAISED BY THE LD. COUNSEL. ACCORDINGLY, W E SET ASIDE THE ORDERS OF THE REVENUE AND REMAND THE ISSUES TO THE FILE OF THE A.O. IN ALL THE INSTANT THREE CASES FOR ADJUDIC ATING THE ISSUES AFRESH AFTER EXAMINING THE APPLICABILITY OF THE SAI D SECOND PROVISO TO SECTION 40(A)(IA) OF THE ACT AND AFTER V ERIFYING THE RECORDS OF THE ASSESSEE. A.O. SHALL GRANT REASONABL E OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER THE PRINCIPLE S OF NATURAL JUSTICE. ACCORDINGLY, GROUNDS RAISED BY THE ASSESSE E IN ALL THE THREE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. SMT. KIRTI VIJA JADHAO 3 3. IN SHORT, THE VIEW TAKEN IS THAT THE FACT ABOUT THE P AYMENT OF TDS BY THE DEDUCTEE IS TO BE PLACED ON RECORD, FOR THA T PURPOSE THE RESPECTED COORDINATE BENCH HAS RESTORED THE MATTER TO THE FILE OF THE ASSESSING OFFICER. RESPECTFULLY FOLLOWING THE ABOVE D ECISION, WE HEREBY HOLD THAT SINCE IN THE CONNECTED CASES, AS CITED SUPRA , THE MATTER HAS BEEN RESTORED BACK TO THE FILE OF THE ASSESSING OFFIC ER, THEREFORE, THE GROUNDS RAISED BY THE ASSESSEE ARE ALSO REQUIRED TO BE ADJUDICATED UPON BY THE ASSESSING OFFICER IN THE LIGHT OF THE AF OREMENTIONED DIRECTIONS. WE ORDER ACCORDINGLY. THE GROUNDS OF AP PEAL RAISED BY THE ASSESSEE MAY BE TREATED AS ALLOWED BUT FOR STATISTICAL P URPOSES ONLY. 4. IN THE RESULT, ASSESSEES APPEAL ALLOWED FOR STATISTI CAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28.08.2015 SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER SD/ - MUKUL K. SHRAWAT JUDICIAL MEMBER NAGPUR, DATED: 28.08.2015 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, NAGPUR CITY CONCERNED; (5) THE DR, ITAT, NAGPUR; (6) GUARD FILE. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY A SSISTANT REGISTRAR ITAT, NAGPUR