M/s. Malhotra Rice & General Mills, BATALA V. The Joint Commissioner of Income-tax, Amritsar.

ITA 484/ASR/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5628 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-04-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 24-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Procedural lapse

Judgement Text

ITA NO.584(ASR)/2014 ASST. YEAR 2010-11 - 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR (SMC) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A. NO. 484 (ASR)/2014 ASSESSMENT YEAR: 2010-11 PAN: AACFM0715E M/S MALHOTRA RICE & GENERAL MILLS, VILL- KHATIB, DERA BABA NANAK ROAD, BATALA. VS. JCIT (RANGE II, AMRITSAR) (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. RAHUL DHAWAN, (D. R.) DATE OF HEARING: 18.04.2017 DATE OF PRONOUNCEMEN T: 21.04.2017 ORDER PER DIVA SINGH : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 04.04.2014 OF CIT (A ) AMRITSAR, PERTAINING TO ASST. YEAR 2010-11 ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING AN ADJOURNMENT A PPLICATION WAS PLACED ON RECORD ON BEHALF OF THE LD. AR STATED TO BE PREO CCUPIED IN BANK AUDITS. SINCE THE FACTS RELATABLE TO THE GROUNDS RAISED ARE AVAIL ABLE ON RECORD IT WAS CONSIDERED APPROPRIATE TO REJECT THE APPLICATION AN D PROCEEDED TO DECIDE THE APPEAL ON MERITS OF THE HEARING OF THE LD. SENIOR D R. 3. THE GRIEVANCE OF THE ASSESSEE IT IS SEEN IS POSE D TO THE FACT THAT NO OPPORTUNITY TO FILE EVIDENCE TO SUPPORT MARKET PRIC E OF OLD BARDANA TAKEN AT RS. 7.32 PER BAG BY THE ASSESSEE WAS PROVIDED. 4. THE LD. SENIOR DR RELIES UPON THE IMPUGNED ORDER . 5. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL AVAILABLE ON RECORD. I FIND THAT THE CIT(A) AFTER HAVING REJECTE D THE ASSESSEES CLAIM ON THE GROUNDS OF LACK OF EVIDENCE TO SUPPORT THE CONCLUSI ON OF THE ASSESSING OFFICER OUGHT TO HAVE GIVEN OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE THE CASE AS WITHOUT CONFRONTING THE ASSESSEE THAT WHY ITS CLAIM IS BEING REJECTED ITA NO.584(ASR)/2014 ASST. YEAR 2010-11 - 2 - OPPORTUNITY TO PLACE EVIDENCE IF ANY IN SUPPORT OF ITS CLAIM SHOULD HAVE BEEN PROVIDED. CONSIDERING THE FACT THAT THE ASSESSEE HA S RAISED THE GROUND ASSAILING THE LACK OF OPPORTUNITY BEFORE THE CIT (A), THE IMP UGNED ORDER IS SET ASIDE THE ASSESSEE IS GIVEN LIBERTY TO PLACE EVIDENCE IN SUPP ORT OF HIS CLAIM AND IT IS DIRECTED THAT THE LD. COMMISSIONER THEREAFTER CONSI DERING THE SAME SHALL DECIDED THE ISSUE IN ACCORDANCE WITH LAW. 4. ACCORDINGLY ON ACCOUNT OF THIS PROCEDURAL LAPSE THE IMPUGNED ORDER IS SET ASIDE WITH THE ABOVE DIRECTION. IT IS HOPED THAT TH E OPPORTUNITY SO PROVIDED TO THE ASSESSEE IS UTILIZED IN GOOD FAITH BY MAKING FU LL AND PROPER COMPLIANCE BEFORE THE CIT(A) AND IS NOT ABUSED. IT IS MADE CLE AR THAT IN THE EVENTUALITY OF ABUSE THE LD. COMMISSIONER SHALL BE FREE TO DECIDE THE ISSUE ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.04.2017. SD/- (DIVA SINGH) JUDICIAL MEMBER /GP/SR.PS COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: 2. THE ACIT, 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER