M/s Sahara Credit Co-operative Society Ltd., Lucknow V. Joint Commissioner of Income Tax, Range- 3, Lucknow

ITA 512/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2481 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 18-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I.T.A. NO.512/LKW/2018 ASSESSMENT YEAR:2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.512/LKW/2018 ASSESSMENT YEAR:2011-12 M/S SAHARA CREDIT CO-OPERATIVE SOCIETY LTD., 1, KAPOORTHALA COMPLEX, ALIGANJ, LUCKNOW. PAN:AAEAS 7174 E VS. JT.C.I.T., RANGE-3, LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT(A)-1, LUCKNOW DATED 28/03/2018 PERTAINING TO AS SESSMENT YEAR 2011- 2012. THE ASSESSEE HAS TAKEN VARIOUS GROUNDS OF AP PEAL, WHICH ARE ON MERITS OF THE ISSUE. HOWEVER, ONE OF THE GROUNDS T AKEN, AS GROUND NO. 2, IS WITH RESPECT TO THE GRIEVANCE OF THE ASSESSEE BY WH ICH THE ASSESSEE WAS NOT PROVIDED COPY OF SECOND REMAND REPORT INSPITE OF SP ECIFIC REQUEST MADE TO THE LEARNED CIT(A). 2. AT THE OUTSET, LEARNED A. R. SUBMITTED THAT ASSE SSING OFFICER HAD SUBMITTED HIS FIRST REMAND REPORT DATED 15/01/2016A ND IN THIS RESPECT OUR ATTENTION WAS INVITED TO PAGES 31 TO 41 OF THE PAPE R BOOK WHERE COPY OF APPELLANT BY SHRI J. J. MEHROTRA, F.C.A. RESPONDENT BY SHRI SUSHIL KUMAR MADHUK, CIT, (DR ) DATE OF HEARING 28/02/2019 DATE OF PRONOUNCEMENT 08 /0 3 /2019 I.T.A. NO.512/LKW/2018 ASSESSMENT YEAR:2011-12 2 SUCH REMAND REPORT WAS PLACED. IT WAS SUBMITTED TH AT AGAIN THE LEARNED CIT(A), ON THE REQUEST OF THE ASSESSEE, HAD REQUIRE D THE ASSESSING OFFICER TO SUBMIT SECOND REMAND REPORT AND IN THIS RESPECT OUR ATTENTION WAS INVITED TO PAGES 19 TO 23 OF THE PAPER BOOK WHERE T HE ASSESSING OFFICER, VIDE LETTER DATED 15/02/2017, HAD DIRECTED THE ASSE SSEE TO FILE CERTAIN INFORMATION FOR SUBMISSION OF REMAND REPORT. OUR A TTENTION WAS FURTHER INVITED TO PAGES 24 TO 30 OF THE PAPER BOOK WHERE T HE COMPREHENSIVE REPLY TO THE QUESTIONNAIRE OF THE ASSESSING OFFICER, DURI NG REMAND REPORT, WAS PLACED. LEARNED A. R. SUBMITTED THAT AFTER HE SUBM ITTED THE REPLY, THE LEARNED CIT(A), WITHOUT CONFRONTING THE ASSESSEE TH E SECOND REMAND REPORT OF THE ASSESSING OFFICER, PASSED THE ORDER. OUR AT TENTION WAS INVITED TO PAGES 14 TO 18 OF THE PAPER BOOK WHERE THE ASSESSEE HAS BEEN REQUESTING TO THE LEARNED CIT(A) TO FURNISH A COPY OF SECOND R EMAND REPORT BUT NO ACTION WAS TAKEN BY CIT(A). THE LEARNED A. R. FURTH ER SUBMITTED THAT EVEN ASSESSEE APPROACHED PR.CIT VIDE LETTER DATED 20/03/ 2018 AND HIGHLIGHTED BEFORE HIM THE ENTIRE FACTS AND ALSO REQUESTED HIM TO GIVE DIRECTION TO LEARNED CIT(A) TO CALL FOR SECOND REMAND REPORT AND FURNISH A COPY TO THE ASSESSEE BUT NO ACTION WAS TAKEN. THEREFORE, IT WA S PRAYED THAT THE ORDER OF LEARNED CIT(A) BE SET ASIDE AND DIRECTION SHOULD BE ISSUED TO CONFRONT THE ASSESSEE WITH THE SECOND REMAND REPORT. 3. LEARNED D. R., ON THE OTHER HAND, SUBMITTED TH AT THE REMAND REPORT BY THE ASSESSING OFFICER WAS ALREADY CONFRONTED TO THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THE FIRST REMAND RE PORT WAS ISSUED BY THE ASSESSING OFFICER ON 15/01/2016, A COPY OF WHICH IS PLACED AT PAGES 31 TO 41 OF THE PAPER BOOK. AFTER THAT AGAIN, ON THE REQ UEST OF THE ASSESSEE, THE LEARNED CIT(A) GAVE DIRECTIONS TO THE ASSESSING OFF ICER FOR SUBMITTING I.T.A. NO.512/LKW/2018 ASSESSMENT YEAR:2011-12 3 SECOND REMAND REPORT WHICH IS APPARENT FROM THE LET TER DATED 15/02/2017 WRITTEN BY ASSESSING OFFICER TO THE ASSESSEE. LETT ER DATED 15/02/2017 IS OBVIOUSLY AFTER THE FIRST REMAND REPORT DATED 15/01 /2016. THEREFORE, ONE FACT IS CLEAR THAT LEARNED CIT(A) MUST HAVE DIRECTE D THE ASSESSING OFFICER TO FILE SECOND REMAND REPORT AND THAT IS WHY THE ASSES SING OFFICER REQUIRED THE ASSESSEE TO FURNISH CERTAIN INFORMATION WHICH WERE FURNISHED TO THE ASSESSEE VIDE LETTER DATED NIL, PLACED AT PAGES 24 TO 30 OF THE PAPER BOOK WHERE, IN RESPONSE TO THE LETTER OF THE ASSESSING O FFICER, THE ASSESSEE HAD SUBMITTED COMPREHENSIVE REPLY. AFTER THAT THE ASSE SSEE HAS BEEN REQUESTING TO THE LEARNED CIT(A) TO FURNISH A COPY OF SECOND REMAND REPORT WHICH IS APPARENT FROM VARIOUS REQUEST LETTERS, PLA CED AT PAGES 14 TO 18 OF THE PAPER BOOK. EVEN THE ASSESSEE REQUESTED PR.CIT VIDE LETTER DATED 20/03/2018, COPY PLACED AT PAGES 12 & 13 OF THE PAP ER BOOK, BUT AGAIN THE ASSESSEE WAS NOT PROVIDED COPY OF SECOND REMAND REP ORT. THEREFORE, WE DEEM IT APPROPRIATE TO REMIT THE ISSUE BACK TO LEAR NED CIT(A) WHO SHOULD PASS A FRESH ORDER AFTER CONSIDERING THE SECOND REM AND REPORT AND AFTER CONSIDERING THE REJOINDER TO REMAND REPORT BY THE A SSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 08/03/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:08/03/2019 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW I.T.A. NO.512/LKW/2018 ASSESSMENT YEAR:2011-12 4 ASSISTANT REGISTRAR 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S 6.DATE OF UPLOADING, IF NOT, REASON FOR NOT UPLOADI NG 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH ORDER GOES FOR XEROX AND ENDORSEME NT 9. DATE ON WHICH THE FILE GOES TO THE O.S 10. THE DATE ON WHICH THE FILE GOES TO THE ASSISTAN T REGISTRAR FOR SIGNATURE ON THE ORDER 11.DATE ON WHICH FILES GOES TO DESPATCH SECTION FOR DESPATCH 12. DATE OF DISPATCH OF THE ORDER