Ashish Kapoor, Kanpur V. Asstt. Commissioner of Income Tax-I, Kanpur

ITA 600/LKW/2013

• Counselvise Citation: 60023714 RSA 2013
• Duration Of Justice: 2 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-08-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 29-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRADIP KAPOOR
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI SDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.600/LKW/2013 ASSESSMENT YEAR: 2003 04 SHRI ASHISH KAPOOR, PROP. : NATURAL AROMA EXPORTS, 72, MAKRAND NAGAR, KANPUR 209725. PAN:AHZPK0191J VS. ACIT RANGE - I, KANPUR (APPELLANT) (RESPONDENT) ASSESSEE BY SRI PRADIP KAPOOR, C.A. REVENUE BY SMT. ALKA SINGH, SR. DR DATE OF HEARING 12/08/2015 DATE OF PRONOUNCEMENT 3 0 /09/2015 O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF LD CIT(A) II, KANPUR DATED 25.03.2013 FOR A.Y. 2003 04. 2. THE ASSESSEE HAS RAISED AS MANY AS EIGHT GROUNDS BUT THE ONLY GRIEVANCE IS REGARDING CONFIRMING OF DISALLOWANCE OF RS. 28 LACS CONSISTING OF RS. 25 LACS MADE BY THE A.O. BY INVOKING PROVISIONS OF SECTION 40A (2) (B) OF THE I T ACT OUT OF PAYMENT OF JOB WOR K CHARGES TO R R PERFUMES (P) LTD. RS. 188.41 LACS AND COMMISSION PAYMENT TO M/S I F C WORKS RS. 26.13 LACS AND FURTHER ADHOC DISALLOWANCE OF RS. 3 LACS OUT OF INTEREST EXPENSES PAID TO FAMILY MEMBERS AND ALLEGED PERSONAL EXPENSES OUT OF TRAVELLING EXPENSE S ETC. 2 3. LEARNED AR OF THE ASSESSEE SUBMITTED THAT SUFFICIENT TIME WAS NOT PROVIDED BY THE A.O. IN REMAND PROCEEDINGS AND FOR THIS REASON, PROPER SUBMISSIONS AND EVIDENCES COULD NOT BE MADE AVAILABLE BEFORE HIM IN REMAND PROCEEDINGS AND LEARNED CIT (A) DECIDED THE ISSUE AGAINST THE ASSESSEE ON THE BASIS OF REMAND REPORT. HE ALSO SUBMITTED THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE A.O. FOR FRESH DECISION SO THAT THE ASSESSEE CAN MAKE PROPER SUBMISSIONS AND CAN BRING ON RECORD DOCUMENTARY EVIDENCE IN SUPPORT OF ASSESSEES CLAIM. LEARNED DR OF THE REVENUE SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FEEL THAT IN THE FACTS OF THE PRESENT CASE AND IN THE INTEREST OF JUSTICE, THE ASSESSEE SHOULD BE PR OVIDED ONE MORE OPPORTUNITY TO BRING NECESSARY EVIDENCE ON RECORD IN SUPPORT OF HIS CLAIM. WE, THEREFORE, SET ASIDE THE ORDER OF CIT (A) AND RESTORE THE MATTER BACK TO THE FILE OF THE A.O. FOR FRESH DECISION AFTER EXAMINING THE DOCUMENTARY EVIDENCE WHICH T HE ASSESSEE MAY BRING ON RECORD IN SUPPORT OF HIS CLAIM. NEEDLESS TO SAY, HE SHALL PROVIDE REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN TH E OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUDHANSHU SRIVASTAVA) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 3 0 /09/2015 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 ASSTT. REGISTRAR