Ameerullah Khan, Vijayawada V. The Assistant Commissioner Of Income Tax, Circle-1(1), Vijayawada

ITA 600/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5423 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 14-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V. RAMA MOHAN
• Keywords: Set aside
• Section: 144; 22; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 600/ VIZ /201 9 (ASST. YEAR : 2015 - 1 6 ) AMEERULLAH KHAN, PROP. : GUJARAT MAHARASHTRA CARRIERS, GOLLAPUDI, VIJAYAWADA. V S . A CIT, CIRCLE - 1(1), VIJAYAWADA . PAN NO. ACUPK 4707 E (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI D.L.NARASIMHA RAO, ADV DEPARTMENT BY : SHRI V. RAMA MOHAN, SR. DR DATE OF HEARING : 22 / 0 1 /20 20 . DATE OF PRONOUNCEMENT : 19 / 0 2 /20 20 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , VIJAYAWADA , DATED 25 /0 6 /201 9 FOR THE ASSESSMENT YEAR 20 15 - 16 . 2. FACTS OF THE CASE, IN BRIEF, ARE THAT ASSESSEE IS AN INDIVIDUAL CARRYING IN THE BUSINESS OF TRANSPORT CONTRACT IN THE NAME OF GUJARAT MAHARASHTRA CARRIERS. IN THE ASSESSMENT ORDER, T HE ASSESSING OFFICER HAS NOTED THAT IT WAS FOUND FROM THE NMS DATA OF T HE ITBA - AIMS MODULE THAT THE ASSESSEE HAS RECEIVED CONTRACT RECEIPTS AMOUNTING TO RS. 2,36,75,330/ - FROM VARIOUS PARTIES . THE 2 ITA NO. 600 /VIZ/2019 ( AMMERULLAH KHAN ) ASSESSEE HAS NOT FILED HIS RETURN OF INCOME, THEREFORE THE ASSESSING OFFICER REOPENED THE ASSESSMENT AND ISSUED NOTICE TO THE ASSE SSEE . AS THE ASSESSEE HAS NOT COMPL I ED WITH THE NOTICE, THE ASSESSING OFFICER HAS COMPLETED THE ASSESSMENT U/SEC. 144 R.W.S. 147 OF THE ACT , DATED 12/11/2018 BY TREATING THE ASSESSEE AS A CONTRACTOR AND ESTIMATED THE INCOME AT 8% OF THE GROSS RECEIPTS RECEIVED BY THE ASSESSEE. 3 . ON APPEAL BEFORE THE LD. CIT(A), IT WAS SUBMITTED THAT HE HAS ONLY RECEIVED COMMISSION INCOME AND THEREFORE ESTIMATION AT 8% IS NOT CORRECT, HOWEVER, NO EVIDENCE IS PLACED BEFORE THE LD.CIT(A), THEREFORE LD. CIT(A) CONFIRMED THE ORDER OF THE ASSESSING OFFICER. 4 . ON APPEAL BEFORE ME, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSING OFFICER TREATED THE ASSESSEE IS IN THE BUSINESS OF TRANSPORTATION AND ESTIMATED THE INCOME AT 8% ON THE TOTAL RECEIPTS RECEIVED BY THE ASSESSEE AND SUBMITTED THAT HE IS ONLY COMMISSION AGENT AND RECEIVED COMMISSION 2 % TO 2.5% . EVEN BEFORE ME, NO EVIDENCE IS FILED, THEREFORE I SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE LD. CIT(A) WITH A DIRECTION TO DECI DE THE APPEAL OF THE ASSESSEE AFRESH AFTER CONSIDERING DETAILS FILED BY THE ASSESSEE . THE ASSESSEE IS ALSO DIRECTED TO FILE ALL THE NECESSARY DETAILS BEFORE THE 3 ITA NO. 600 /VIZ/2019 ( AMMERULLAH KHAN ) LD. CIT(A) ON THE DATE IS GIVEN FOR HEARING. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 9 T H DAY OF FEB . , 20 20 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 1 9 T H FEBRUARY , 20 20 . VR/ - COPY TO: 1. THE ASSESSEE AMEERULLAH KHAN, PROP. : GUJARAT MAHARASHTRA CARRIERS, GOLLAPUDI, VIJAYAWADA. 2. THE REVENUE ACIT, CIRCLE - 1(1), VIJAYAWADA. 3. THE PR. CIT , VIJAYAWADA. 4. THE CIT(A) , VIJAYAWADA. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.