RAVINDRA KUMAR RAI, JHANSI V. ITO , CHAHATARPUR

ITA 686/AGR/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1758 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 11-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SITA SRIVASTAVA
• Keywords: Opportunity of being heard
• Section: 13

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA NO. 686/AGRA/2018, 13 & 14/AGRA/2020 ASSESSMENT YEARS: 2012-13, 2011-12, 2012-13 M/S. RAVINDRA KUMAR RAI, SHANTI TOWER, STATION ROAD, CIVIL LINES, JHANSI. PAN: AAGFR9517D (APPELLANT) VS. INCOME - TAX OFFICER, CHHATARPUR. (RESPONDENT) APPELLANT BY SH. RAJENDRA SHARMA, ADV. RESPONDENT BY SMT. SITA SRIVASTAVA, SR. DR ORDER PER BENCH: THESE THREE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS DATED 22.06.2018 AND 07.10.2019 OF LD. CIT(A) GWALIOR FOR THE A.YRS. 2012-13 AND 2011- 12, CHALLENGING THE SUSTENANCE OF ADDITION MADE BY THE ASSESSING OFFICER BY APPLYING GROSS PROFIT RATE OF 5% ON THE GROSS RECEIPTS FOR A .Y. 2012-13 AND ALSO CHALLENGING THE DISALLOWANCE OF REMUNERATION PAID TO THE PARTNE RS AND OTHER EXPENDITURE IN THE ASSESSMENT YEARS 2011-12 AND 2012-13. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE LD. CIT(A) IN PARAGRAPH NO. 5 & 6 OF THE IMPUGNED ORDERS, REFERRING TO THE ORDERS IN THE CASE OF CIT VS. B.N. BHATTAHARGEE DATE OF HEARING 04.03.2021 DATE OF PRONOUNCEMENT 04 .03.2021 ITA NO. 686/AGRA/2018, 13 & 14/AGRA/2020 2 & ORS. 118 ITR 461 AND TRIBUNAL ORDER IN THE MATTER OF CIT VS. MULTIPLAN INDIA (P) LTD., 38 ITD 320(DEL), HAS DECIDED THE APPEALS IN LIMINE, AS THE ASSESSEE COULD NOT AVAIL REASONABLE OPPORTUNITY OF BEING HEARD ON MERI TS. IT WAS SUBMITTED THAT THE ASSESSEE NEEDS ONE MORE OPPORTUNITY OF HEARING TO P UT UP ITS CASES ON MERITS, AS THE LD. CIT(A) WHILE DECIDING THE APPEALS HAS NOT GONE DEEP INTO THE MERITS OF ADDITIONS. 3. PER CONTRA THE LD. DR RELYING UPON THE ORDERS OF LD. CIT(A) SUBMITTED THAT REASONABLE OPPORTUNITIES OF BEING HEARD WERE AFFORD ED TO THE ASSESSEE AND THEREFORE, THE IMPUGNED ORDERS NEED NO INTERFERENCE . 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND HAVE GON E THROUGH ENTIRE MATERIAL AVAILABLE ON RECORD. IT IS BORNE OUT ON RECORD THAT THE IMPUGNED ORDERS HAVE BEEN PASSED EX PARTE QUA ASSESSEE AND THE APPEALS HAVE B EEN DISMISSED BY RELYING ON THE DECISION OF TRIBUNAL IN THE CASE OF MULTIPLAN (INDI A) LTD. (SUPRA). AS PER PROVISIONS OF SECTION 250(6) OF THE IT ACT, THE LD. CIT(A) IS REQUIRED TO DECIDE THE APPEALS ON MERITS, THEREBY INCORPORATING THE POINTS FOR DETERM INATION, THE DECISION THEREON AND THE REASON FOR THE DECISION, WHICH IS LACKING IN TH E PRESENT CASES. IN SUCH VIEW OF THE MATTER, WE DEEM IT EXPEDIENT IN THE INTEREST OF JUS TICE TO REMAND ALL THESE APPEALS TO THE FILE OF LD. CIT(A) TO DECIDE THE APPEALS AFRESH ON MERITS IN TERMS OF THE PROVISIONS OF SECTION 250(6) OF THE ACT. NEEDLESS TO SAY, THE ASSESSEE SHALL BE GIVEN PROPER OPPORTUNITY OF BEING HEARD BEFORE FINALLY DECIDING THE APPEALS ON MERITS. ITA NO. 686/AGRA/2018, 13 & 14/AGRA/2020 3 5. IN THE RESULT, ALL THESE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04/03/2021 SD/- SD/- (DR. MITHA LAL MEENA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: MARCH, 2021 *AKS*