M/s. Sudarshan Consolidated Ltd., Jammu & Kashmir V. The Income tax Officer, Jammu

ITA 581/ASR/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95081 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-11-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 20-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SHARDA
• Keywords: Opportunity of being heard; Additional evidence
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (JAMMU CAMP; JAMMU ) BEFORE SH. A.D.JAIN, HONBLE JUDICIAL MEMBER AND SH. T.S.KAPOOR, HONBLE ACCOUNTANT MEMBER I.T.A NO. 581(ASR)/2013 ASSESSMENT YEAR: 2009-10 M/S. SUD ARSHAN CONSOLIDATED LTD. INDUSTRIAL GROWTH CENTRE, PHASE-I, SAMBHA, JAMMU. PAN: AADCK4834A VS. THE INCOME TAX OFFICER, WARD-1(3), JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. R.K.GUPTA (CA.) RESPONDENT BY: SH. R.K.SHARDA (DR.) DATE OF HEARING: 01.12.2015 DATE OF PRONOUNCEM ENT: 03.12.2015 ORDER PER T.S.KAPOOR (A.M): THIS IS AN APPEAL FILED BY THE ASSESSEE AGA INST THE ORDER OF LEARNED CIT(A), JAMMU, DATED 17.07.2013 FOR ASST. YEAR.2009-10. 2. AT THE OUTSET, THE LEARNED AR SUBMITTED THAT THE ORDER IN THIS CASE WAS PASSED BY ASSESSING OFFICER U/S 144 OF THE ACT AND BEFORE LEARNED CIT(A) CERTAIN DOCUMENTS AS REQUIRED BY HIM WERE FILED WHI CH THE LEARNED CIT(A) HAS CONSIDERED TO BE AS AN ADDITIONAL DOCUMENTS AND HAS NOT ACCEPTED THE SAME UNDER RULE 46A. HE FURTHER SUBMITTED THAT THE DOCUM ENTS WERE NOT FILED AS 2. ITA NO.58 1 (ASR)/2013 ASST. YEAR 2009-10 ADDITIONAL EVIDENCE BUT THESE DOCUMENTS WERE FILED AT THE INSTANCE OF LEARNED CIT(A) AND IN THIS RESPECT, HE INVITED OUR ATTENTIO N TO A COPY OF ORDER SHEET AS CONTAINED IN PAPER BOOK PAGE 2 TO 6. THE LEARNED AR INVITING OUR ATTENTION TO ORDER SHEET ENTRY DATED 5.12.2012 SUBMITTED THAT TH E LEARNED CIT(A) HIMSELF HAD ORDERED THE ASSESSEE TO FILE DOCUMENTS LISTED A T SERIAL NO.1 TO7 AS PER ORDER SHEET ENTRY. FURTHER HE TOOK US TO ORDER SHEET ENTR Y DATED 21.12.2012 AND SUBMITTED THAT THE DOCUMENTS REQUIRED BY LEARNED CI T(A) WERE FILED ON THIS DATE AND LEARNED CIT(A) HAS DULY NOTED THIS FACT. I N VIEW OF THE ABOVE, THE LEARNED AR SUBMITTED THAT THE DOCUMENTS WERE NOT FI LED AS ADDITIONAL EVIDENCE RATHER THEY WERE FILED AT THE INSTANCE OF LEARNED C IT(A) AND THEREFORE, THE FINDINGS OF LEARNED CIT(A) THAT THE ASSESSEE HAD NO T FILED ANY REQUEST FOR FILING OF ADDITIONAL EVIDENCE IS WRONG. HE SUBMITTED THAT HE IS READY TO ARGUE HIS CASE ON MERITS BEFORE THE ASSESSING OFFICER AS BEFORE TH E ASSESSING OFFICER ALSO, THERE WAS NO REPRESENTATION FROM THE ASSESSEE. IN V IEW OF THE ABOVE, THE LEARNED AR SUBMITTED THAT THE CASE OF THE ASSESSEE MAY BE REMITTED BACK TO THE ASSESSING OFFICER FOR RE-ADJUDICATION. 3. THE LEARNED DR HAD NO OBJECTION TO THE PROPOSAL OF LEARNED AR. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THE ORDER IN THIS CA SE WAS PASSED BY ASSESSING OFFICER UNDER SECTION 144 OF THE ACT, MEANING THERE BY THAT THE ASSESSEE DID NOT PRESENT HIS CASE. THOUGH, IT IS CORRECT THAT THE AS SESSING OFFICER HAD PROVIDED A NUMBER OF OPPORTUNITIES BUT THE FACT REMAINS THAT T HE ASSESSMENT HAS BEEN 3. ITA NO.58 1 (ASR)/2013 ASST. YEAR 2009-10 FRAMED WITHOUT HEARING THE ASSESSEE. WE FURTHER FIN D THAT THE LEARNED CIT(A) HIMSELF VIDE ORDER SHEET ENTRY DATED 5.12.2012 REQU IRED THE ASSESSEE TO FILE CERTAIN DOCUMENTS WHICH THE ASSESSEE FILED ON 21.12 .2012. THEREFORE, THE FINDING OF LEARNED CIT(A) THAT THESE WERE ADDITIONA L EVIDENCES IS NOT CORRECT AS THIS HAS BEEN FILED ON THE DIRECTIONS OF LEARNED CI T(A) HIMSELF. THEREFORE, IN VIEW OF THE SUBSTANTIAL JUSTICE, WE ARE OF THIS OPI NION THAT THE CASE OF THE ASSESSEE BE RE-ADJUDICATED BY ASSESSING OFFICER AND WE ORDER ACCORDINGLY. NEEDLESS TO SAY THAT THE ASSESSEE WILL BE GIVEN SUF FICIENT OPPORTUNITY OF BEING HEARD. AT THE SAME TIME THE ASSESSEE WILL MAKE AN E NDEAVOR TO FULLY COOPERATE WITH THE ASSESSING OFFICER IN COMPLETING THE ASSESS MENT, AS RIGHTS AND DUTIES GO TOGETHER. IF AN ASSESSEE HAS RIGHT TO BE HEARD H E IS UNDER DUTY TO COOPERATE IN THE PROCEEDINGS ALSO. 5. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ORALLY, AT THE CONCLUSION OF HEARING IS PRONOUNCED IN WRITING ON 3 RD DECEMBER, 2015. SD/- SD/ - (A.D.JAIN) (T.S.KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03.12.2015 PK/PS COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: 2. THE 3. THE CIT(A) 4. ITA NO.58 1 (ASR)/2013 ASST. YEAR 2009-10 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.