Mitil Birla , Bhilwara V. ACIT, Circle, Bhilwara

ITA 491/JODH/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5735 (ITAT-JODHPUR)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 31-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Additional evidence; Set aside
• Section: 90

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (SMC), JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT ITA NO. 491/JODH/2018 (ASSESSMENT YEAR-2015-16) MITIL BIRLA, BIRLA COMPLEX, NAYA BAZAR, SHAHPURA, BHILWARA VS THE ACIT, CIRCLE BHILWARA, BHILWARA (APPELLANT) (RESPONDENT) PAN: AJOPB2698G REVENUE BY SH. P.K. SINGI, DR ASSESSEE BY SHRI AMIT KUMAR, CA DATE OF HEARING 03.05.2019 DATE OF PRONOUNCEMENT 06.05.2019 O R D E R THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 08.08.2018 OF LD. COMMISSIONER OF INCOME TAX (APPEALS), AJMER. 2. THE MAIN GRIEVANCE OF THE ASSESSEE VIDE GROUND N O.1 RELATES TO THE NON-GRANTING OF OPPORTUNITY OF BEING HEARD IN VIOLA TION OF THE PRINCIPLES OF NATURAL JUSTICE. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME ON 31.8.2015 DECLARING AN INCOME OF RS. 46,6 8,030/-. LATER ON, THE 2 CASE WAS SELECTED FOR SCRUTINY. THE ASSESSEE ALSO C LAIMED RELIEF U/S 90 OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT'). THE ASSE SSING OFFICER DID NOT ALLOW THE CLAIM OF THE ASSESSEE BY OBSERVING THAT T HE DOCUMENTS FOR THE PAYMENT OF THE TAX IN BELGIUM FOR WHICH RELIEF U/S 90 OF THE ACT HAD BEEN CLAIMED, WERE NOT FURNISHED. 4. BEING AGGRIEVED, THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO DISMISSED THE APPEAL BY PASSING AN EX-PARTE ORDER A ND OBSERVED THAT THE ASSESSEE HAD FILED THE ADDITIONAL EVIDENCES BUT NO APPLICATION FOR ADMISSION OF THE SAME WAS FURNISHED. 5. NOW THE ASSESSEE IS IN APPEAL. 6. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER EX-PARTE WITHOUT GIVING ANY OPPO RTUNITY OF BEING HEARD. IT WAS ALSO SUBMITTED THAT THE ASSESSEE FURNISHED T HE REQUISITE DOCUMENTS BEFORE THE ASSESSING OFFICER BUT THESE WERE NOT CON SIDERED FOR THE REASONS BEST KNOWN TO HIM. HE DREW MY ATTENTION TOWARDS PAG E NOS. 9 & 10 WHICH IS A COPY OF THE EMAIL SENT TO THE ASSESSING OFFICER O N 11.12.2017 AND STATED THAT THE ASSESSEE SOUGHT TIME BUT THE ASSESSING OFF ICER HAD NOT ALLOWED THE TIME AND THAT THE SIMILAR DOCUMENTS WERE FURNISHED TO THE LD. CIT(A) WHO HAD NOT ADMITTED THE SAME BY STATING THAT NO APPLIC ATION WAS FURNISHED FOR ADMISSION OF THE DOCUMENTS. THE LD. COUNSEL FOR THE ASSESSEE REQUESTED TO SET ASIDE THIS CASE TO THE FILE OF THE ASSESSING OF FICER . 3 7. IN HIS RIVAL SUBMISSIONS, THE LD. SR. DR ALTHOUG H SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW BUT COULD NOT CONTROVERT T HE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 8. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PA RTIES. IN THE PRESENT CASE, IT APPEARS THAT THE LD. CIT(A) CONSIDERED THE DOCUMENTS AS ADDITIONAL EVIDENCE WHICH WERE ALREADY FILED BY THE ASSESSEE B EFORE THE ASSESSING OFFICER, AND DID NOT ADMIT THE SAME. IT ALSO APPEA RS THAT THE ASSESSING OFFICER DECLINED THE CLAIM OF THE ASSESSEE U/S 90 O F THE ACT FOR THE REASON THAT THE EVIDENCES WERE NOT PRODUCED BEFORE HIM FOR PAYMENT OF TAXES IN BELGIUM. ON THE CONTRARY, THE CLAIM OF THE LD. COUN SEL FOR THE ASSESSEE IS THAT THE SAID DOCUMENTS WERE FURNISHED WHICH WERE N OT CONSIDERED BY THE ASSESSING OFFICER. 9. I, THEREFORE, CONSIDERING THE TOTALITY OF FACTS, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE ASSESSING O FFICER TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE A ND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 06.05.2019) SD/- (N.K. SAINI) VICE PRESIDENT DATED : 06.05.2019 .. 4 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. , ! , $ / DR, ITAT, JODHPUR 6. ' / GUARD FILE / BY ORDER / ASSISTANT REGISTRAR