Amalya Chemex Pvt. Ltd.(Formally known as R R Polyresin Pvt. Ltd.), Ahmedabad V. ITO, Ward-3(1)(3), Ahmedabad

ITA 522/AHD/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7863 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 06-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 43B

Judgement Text

, LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD LOZJH LOZJH LOZJH LOZJH OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN] YS[KK LNL; ,OA ] YS[KK LNL; ,OA ] YS[KK LNL; ,OA ] YS[KK LNL; ,OA EK/KQFERK JKW; EK/KQFERK JKW; EK/KQFERK JKW; EK/KQFERK JKW;] U;KF;D LNL; ] U;KF;D LNL; ] U;KF;D LNL; ] U;KF;D LNL; DS LE{KA DS LE{KA DS LE{KA DS LE{KA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SMT MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO.522/AHD/2018 ( / ASSESSMENT YEAR : 2013-14) AMALYA CHEMEX PVT. LTD., (FORMALLY KNOWN AS R. R. POLYRESIN PVT. LTD.,) 317, SAMAN COMPLEX, OPP: NALANDA COMPLEX, BODAKDEV VASTRAPUR AHMEDABAD -380 015 / VS. ITO, WARD 3(1)(3), AHMEDABAD. ./ ./ PAN/GIR NO. : AABCR 6558 C ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : --NONE-- / RESPONDENT BY : SHRI PRASOON KABRA, SR. D.R. / DATE OF HEARING 05/07/2018 !'# / DATE OF PRONOUNCEMENT 13/07/2018 $% / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-9, AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)- 9/10544/ITO.WD-3(1)(3)/16-17 DATED 18.12.2017 ARISI NG IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) OF THE INCOM E TAX ACT, 1961 (HERE-IN-AFTER REFERRED TO AS 'THE ACT') DATED 28. 03.2016 RELEVANT TO ASSESSMENT YEAR (AY) 2013-14. ITA NO.522/AHD/2018 AMALYA CHEMEX PVT. LTD . VS. ITO ASST.YEAR 2013-14 - 2 - 2. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE AS UNDER:- 1. THE HON'BLE CIT(A)-9, AHMEDABAD HAS ERRED IN L AW IN TREATING PURCHASES OF RS.35,03,062/- AS UNEXPLAINED PURCHASE S AND ADDED TO TOTAL INCOME EVEN AFTER PROVIDING THE REQUISITE DETAILS. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW THE CIT (A) FAILED TO APPRECIATE THE FACT THAT THE GOOD S ALLEGED TO BE PURCHASED FROM BOGUS PARTIES WERE ACTUALLY SOLD BY THE ASSESSEE. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE LD. CIT (A) ERRED IN NOT TAKING INTO CONSIDERATION THE MATERIAL AND DOCUMENTARY EVIDENCES PLACED ON THE RECORDS. 4. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE LD. AO ERRED IN NOT GIVING PROPER OPPORTUNITY OF BE ING HEARD TO YOUR APPELLANT 5. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE LD. AO VIOLATED THE PRINCIPLE OF NATURAL JUSTICE. 6. THE CIT (A) HAS CONFIRMED THE ADDITION OF RS.46 98/- OF FD INTEREST. HOWEVER, APPELLANT HAS OFFERED THE SAME I N SUBSEQUENT YEAR ON RECEIPT BASIS. THERE IS NO EVASION OF TAX O N THE PART OF THE APPELLANT. 7. THE CIT(A) HAS CONFIRMED AN ADDITION OF RS.4101/ - U/S. 43B OF IT ACT. EVEN APPELLANT HAS PAID THE VAT LIABILITY IN S UBSEQUENT YEAR UNDER CONSIDERATION. YOUR APPELLANT REQUESTS TO ALLOW HIM TO ADD, TO AME ND, TO ALTER AND OR TO DELETE ANY OF THE GROUNDS MENTIONED ABOVE . 3. AT THE OUTSET IT WAS OBSERVED THAT THE ASSESSEE/ HIS AUTHORIZED REPRESENTATIVE NEITHER APPEARED NOR FILED ANY ADJOU RNMENT PETITION AT THE TIME OF HEARING. IT WAS OBSERVED THAT THE LD. CIT-A HAS PASSED EX-PARTE ORDER. HOWEVER, WE DECIDED TO PROCEED TO ADJUDICATE THE ISSUE RAISED BY THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REP RESENTATIVE ON BEHALF OF REVENUE. 4. AT THE OUTSET, IT WAS OBSERVED THAT THE LD. CIT( A) DECIDED THE APPEAL EX PARTE VIDE ORDER DATED 18.12.2017 DUE TO NON-APPEARANCE OF THE ITA NO.522/AHD/2018 AMALYA CHEMEX PVT. LTD . VS. ITO ASST.YEAR 2013-14 - 3 - ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE. AGAINST THE IMPUGNED EX PARTE ORDER OF LD. CIT(A) ASSESSEE FILED AN APPEAL BEFORE US AND INTER-ALIA SUBMITTED THAT THE ORDER WAS PASSED WITHOUT PROVIDI NG REASONABLE OPPORTUNITY OF BEING HEARD. ON THE OTHER HAND THE LD. DR SUBMITTED THAT THE MAT TER CAN BE SENT BACK TO THE LD. CIT(A) FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 5. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATI VE AND PERUSED THE MATERIALS AVAILABLE ON RECORD. FROM THE PRECEDI NG DISCUSSION WE NOTE THAT THE ASSESSEE COULD NOT RAISE HIS POINTS OF CON TENTIONS BEFORE THE LD. CIT-A. IT IS ALSO FACT ON RECORD AS MENTIONED IN TH E CIT-A ORDER THAT VARIOUS NOTICES WERE ISSUED BY THE LD. CIT-A FOR TH E HEARING. BUT THE ASSESSEE FAILED TO COMPLY THE SAME. HOWEVER IN THE INTEREST OF JUSTICE AND FAIR PLAY WE ARE INCLINED TO REMIT THE MATTER BACK TO THE FILE OF LD. CIT(A) WITH THE DIRECTION TO DECIDE THE ISSUE RAISE D BY THE ASSESSEE AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO T HE ASSESSEE. IT IS NEEDLESS TO SAY THAT THE ASSESSEE SHOULD CO-OPERATE IN THE APPELLATE PROCEEDING AND ATTEND THE HEARING AS AND WHEN REQUI RED BY LD. CIT(A). HENCE, THIS GROUND OF ASSESSEES APPEAL STANDS ALLO WED FOR STATISTICAL PURPOSE. ITA NO.522/AHD/2018 AMALYA CHEMEX PVT. LTD . VS. ITO ASST.YEAR 2013-14 - 4 - 6. IN THE RESULT, FOR STATISTICAL PURPOSE, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 13/07/2018 SD/- SD/- E/KQFERK JKW; E/KQFERK JKW; E/KQFERK JKW; E/KQFERK JKW; OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LN L; L; L; L; (MADHUMITA ROY) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 13/07/2018 PRITI YADAV, SR.PS !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A)-9, AHMEDABAD. 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD 6. .34 5 / GUARD FILE. % & / BY ORDER, , / //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD