Emesco Books, Vijayawada V. ITO, Ward-3(1), , Vijayawada

ITA 470/VIZ/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1003 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SUMAN MALIK
• Assessee Lawyers: M CHANDRAMOULESWARA RAO
• Section: 143(3); 40(a)(ia); 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 470 / VIZ /201 7 (ASST. YEAR : 20 0 9 - 10 ) M/S. EMESCO BOOKS, D.NO. 28 - 7 - 1, NVKR BUILDING, SK. MOHIDDIN STREET, GOVERNORPET, VIJAYAWADA. V S . IT O , WARD - 3 (1), VIJAYAWADA . PAN NO. AABFE 9960 G (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M. CHANDRAMOULESWARA RAO C A. DEPARTMENT BY : MRS. SUMAN MALIK SR. DR DATE OF HEARING : 22 / 1 1 /201 8 . DATE OF PRONOUNCEMENT : 28 / 1 1 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , VIJAYAWADA , DATED 21 /0 3 /201 7 FOR THE ASSESSMENT YEAR 2009 - 10 . 2. FACTS OF THE CASE, IN BRIEF, ARE THAT ASSESSEE IS A PARTNERSHIP FIRM ENGAGED IN THE BUSINESS OF PUBLICATION AND SALE OF BOOKS . THE ASSESSEE HAD FILED ITS RETURN OF INCOME , AND AFTER FOLLOWING DUE PROCEDURE, ASSESSMENT WAS COMPLETED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT'). 2 ITA NO. 470 /VIZ/2017 ( M/S. EMESCO BOOKS ) SUBSEQUENTLY, THE ASSESSING OFFICER HAS ISSUED A NOTICE UNDER SECTION 148 OF THE ACT AND PASSED REASSESSMENT ORDER UNDER SECTION 147 OF THE ACT ON 30/10/2014 . THE ASSESSING OFFICER HAD MADE VARIOUS ADDITIONS ON ACCOUNT OF DISALLOWANCE UNDER SECTION 40(A)(IA) OF THE ACT. 3 . ON APPEAL, LD. CIT(A) CONFIRMED THE ORDER OF THE ASSESSING OFFICER BY OBSERVING THAT NOTICE WAS ISSUED TO SHRI M.CHANDRAMOULESWARA RAO, CA WHO APPEARED AND THE CASE WAS HEARD . THOUGH, AUTHORIZED REPRESENTATIVE ADMITTED TO SUBMIT THE RELEVANT DETAILS AS CALLED FOR, WERE NOT FUR NISHED TILL DATE, HENCE, APPEAL WAS DECIDED EXPARTE ON THE BASIS OF AVAILED MATERIAL. 4 . ON APPEAL BEFORE US, LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE - SHRI M. CHANDRAMOULESWARA RAO, CA WHO APPEARED BEFORE THE LD. CIT(A) SUBMITTED THAT HE WAS NOT ABLE TO FILE THE DETAILS AS CALLED FOR BY THE LD. CIT(A) DUE TO THE REASON THAT HER MOTHER WAS ADMITTED IN THE HOSPITAL. 5. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 6 . WE HAVE HEARD BOTH THE SID ES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 7 . THE ADDITIONS MADE BY THE ASSESSING OFFICER WERE CHALLENGED BEFORE THE LD. CIT(A) AND ONE MR. M. CHANDRAMOULESWARA RAO, CA 3 ITA NO. 470 /VIZ/2017 ( M/S. EMESCO BOOKS ) APPEARED AND SUBMITTED THAT HE WILL FILE THE RELEVANT DETAILS, HOWEVER, HE COULD NOT FILE THE SAME FOR THE REASON BEING THAT HIS MOTHER WAS ADMITTED IN THE HOSPITAL WITH SERIOUS ILLNESS, THEREFORE HE COULD NOT APPEAR BEFORE THE LD. CIT(A) FOR A PERIOD OF THREE MONTHS. BY CONSIDERING THE SUBMISSI ONS OF THE LD.AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE - SHRI M. CHANDRAMOULESWARA RAO, CA, WE FIND THAT IT IS A FIT CASE TO GRANT ONE MORE OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO PASS AN ORDER , AFRESH , IN ACCORDANCE WITH LAW AFTER GIVING PROPER OPPORTUNITY TO THE ASSESSEE. IT IS ALSO DIRECTED THE ASSESSEE TO FILE ALL THE RELEVANT DETAILS ON THE DATE GIVEN BY THE LD. CIT(A). I N VIEW OF THE ABOVE, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 8 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 8 T H DAY OF NOV ., 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 8 T H NOVEMBER , 201 8 . VR/ - 4 ITA NO. 470 /VIZ/2017 ( M/S. EMESCO BOOKS ) COPY TO: 1. THE ASSESSEE M/S. EMESCO BOOKS, D.NO. 28 - 7 - 1, NVKR BUILDING, SK. MOHIDDIN STREET, GOVERNORPET, VIJAYAWADA. 2. THE REVENUE ITO, WARD - 3(1), VIJAYAWADA. 3. THE PR. CIT , VIJAYAWADA. 4. THE CIT(A) , VIJAYAWADA. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.