M/S KARUNA DISTRIBUTORS PRIVATE LIMITED, JODHPUR V. INCOME TAX OFFICER, WARD- 1(1), BILASPUR

ITA 55/RPR/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3996 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 03-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIAJITLASHKAR
• Keywords: Opportunity of being heard; Principle of natural justice; Application of stay
• Section: 201; 2; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHU RY ,JM STAY APPLICATION NO. 1 3 / RPR /20 1 9 ( ARISING OUT OF ITA NO. 5 5 /RPR/201 8 ) / ASSESSMENT YEAR : 2014 - 15 M/S. KARUNA DISTRIBUTORS PVT. LTD., A - 4, NEW ANAJMNADI, BHAGAT KI KOTHI, JODHPUR 342005 (RAJASTHAN) PAN : AA CCK6366L ....... / APPLICA NT / V/S. INCOME TAX OFFICER 1(1), BILASPUR (C.G.) / RESPONDENT ITA NO.55/RPR/2018 / ASSESSMENT YEAR : 2014 - 15 M/S. KARUNA DISTRIBUTORS PVT. LTD., A - 4, NEW ANAJMNADI, BHAGAT KI KOTHI, JODHPUR 342005 (RAJASTHAN) PAN : AACCK6366L ....... / APPLICA NT / V/S. INCOME TAX OFFICER 1(1), BILASPUR (C.G.) / RESPONDENT 2 S A NO. 11 /RPR /20 1 9 ITA NO.55/RPR/2018 A.Y. 2014 - 15 A SSESSEE BY : SHRI VEEKAAS S. SHARMA REVENUE BY : SHRIAJITLASHKAR / DATE OF HEARING : 0 8 . 11 .2019 / DATE OF PRONOUNCEMENT : 08 . 11 .2019 / ORDER PER ANIL CHATURVEDI , A M : THIS STAY APPLICATION PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(A) - 1, JABALPUR, DATED 21.02.2018, FOR THE ASSESSMENT YEAR 2014 - 15. THE ASSESSEE HAS ALSO FILED AN APPEAL AGAINST THE ORDER OF CIT(A) . 2. BEFORE US, LD. A.R. SUBMITTED THAT THE ASSESSEE HAS ALREADY PAID 21.17% OF OUTSTANDING DEMAND AND THEREFORE, THE BALANCE OUTSTANDING TAX DEMAND BE STAYED. ON THE MERITS OF THIS ISSUE IN APPEAL HE STATED THAT THE ORDER PASSED BY THE LD. CIT(A) IS EX - PARTE ORDER AND CIT(A) HAS NOT DECIDED THE ISSUE ON ME RITS. HE THEREFORE, REQUESTED TO REMIT THE MATTER TO THE FILE OF LD. CIT(A) FOR DETERMINING THE RIGHTS AND LIABILITIES OF THE PARTIES. THE LD. A.R. FURTHER STATED THAT IF THIS PRAYER OF REMITTING THE MATTER TO THE FILE OF LD. CIT(A) IS CONSIDERED, THEN H E WOULD HAVE NO OBJECTION EVEN IF THE STAY BEING DISMISSED. 3 S A NO. 11 /RPR /20 1 9 ITA NO.55/RPR/2018 A.Y. 2014 - 15 3. LD. D.R. ON THE OTHER HAND HAS RAISED NO OBJECTION FOR THE PROPOSITION OF LD. A.R. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ONRECORD. CONSIDERING THE TOTALITY OF THE F ACTS STATED HERE - IN - ABOVE AND IN VIEW OF THE PRAYER OF LD. A.R , WE DISMISS THE STAY APPLICATION. ON MERITS SINCE CIT(A) HAS PASSED AN EX - PARTE ORDER AND NOT ON MERIT S , WE FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, REMIT THE MATTER BACK TO THE FILE OF LD . CIT(A) FOR DETERMINING THE RIGHTS AND LIABILITIES OF THE PARTIES AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THUS, THE GROUNDS RAISED BY ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, THE STAY APPLICATION FILED BY THE ASSESSEE IS DISMISSED AND APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 8 TH DAY OF NOVE MBER , 201 9 . SD/ - SD/ - PARTHASARATHI CHAUDHURY ANIL CHATURVEDI JUDICIAL MEMBER ACCOUNTANT MEMBER / RAIPUR ; / DATED : 8 TH NOVEM BER , 2019 . GCVSR 4 S A NO. 11 /RPR /20 1 9 ITA NO.55/RPR/2018 A.Y. 2014 - 15 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS) - I , JABALPUR (CG) 4. THE PR. CIT, BILASPUR (CG) 5 . , , , / DR, ITAT, RAIPUR BENCH, RAIPUR . 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, RAIPUR. 5 S A NO. 11 /RPR /20 1 9 ITA NO.55/RPR/2018 A.Y. 2014 - 15 DATE 1 DRAFT DICTATED ON 0 8 . 11 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 0 8 . 11 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER