Shreesh Cnandra Roy, V. DCIT,

ITA 69/CTK/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60089 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 07-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MITHLESH JHA
• Assessee Lawyers: K N PRASAD
• Keywords: Income from undisclosed sources

Judgement Text

ITA NO69/CTK/2011 SHREESH CHANDRA ROY, JHARKHAND 1 IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI CIRCUIT BENCH, RANCHI BEFORE: SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO. 69 / CTK / 20 11 ASSESSMENT YEAR : 200 6 - 0 7 SHREESH CHANDRA ROY JHARKHAND VS. DCIT ROURKELA CIRCLE ROURKELA (APPELLANT) (RESPONDENT) PAN NO. AAOPR 8465N APPELLANT BY: SHRI K.N. PRASAD, ADVOCATE RESPONDENT BY: SHRI MITHLESH JHA, CIT(DR) DATE OF HEAR I NG: 1 5 .02.2012 DATE OF PRONOUNCEMENT: 15 .02.2012 ORDER PER B.R. MITTAL, JUDICIAL MEMBER:- THE ASSESSEE HAS FILED THIS APPEAL FOR THE ASSESS MENT YEAR 2006-07 AGAINST EX-PARTE ORDER OF LD. CIT(A) DATED 18.11.20 10 ON FOLLOWING GROUNDS: 1. FOR THAT THE GROUNDS OF APPEAL HERETO ARE WITHOUT P REJUDICE TO EACH OTHER. 2. FOR THAT IN FACTS AND CIRCUMSTANCES OF THE CASE, TH E LEARNED CIT(A) IS NOT JUSTIFIED IN PASSING THE EX-PARTE ORDER. TH E ORDER OF THE LD. CIT(A) SAYS THAT THE CASE WAS POSTED FOR HEARING AT SOME OCCASIONS, THERE WAS NO COMPLIANCE. THE APPELLATE ORDER DOES NOT SAY REGARDING SERVICE OF NOTICE FOR HEARING. THE A PPELLANT WAS PREVENTED BY SUFFICIENT CAUSE IN REPRESENTING THE A PPEAL CASE. THE EX-PARTE ORDER AS PASSED BY THE LEARNED CIT(A) IS A RBITRARY AND NOT JUSTIFIED AND THE SAME IS FIT TO BE SET-ASIDE. 3. FOR THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE , THE DISALLOWANCES OF RS.10,44,522/- ON ACCOUNT OF FOREI GN TRAVEL FOR THE PURPOSE OF BUSINESS IS ARBITRARY AND UNJUST. THE R EJECTION OF EXPLANATION SUBMITTED BEFORE LOWER COURTS IS ARBITR ARY AND NOT JUSTIFIED IN AS MUCH AS ALL THE EXPENSES HAVE BEEN ROUTED THROUGH BANK. THE COURTS BELOW IS NOT JUSTIFIED IN DISALLO WING THE CLAIM AND ADDING A SUM OF RS.10,44,522/- ON ACCOUNT OF ALLEGE D UNACCOUNTED INCOME. IN ANY CASE, THE ADDITION AS MADE AMOUNTIN G TO RS.10,44,522/- ARBITRARY AND UNJUSTIFIED AND THE SA ME IS FIT TO BE DELETED. 4. FOR THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE , THE NON- ALLOWANCES OF THE BONAFIDE AND LEGITIMATE CLAIM OF DEDUCTION U/S ITA NO69/CTK/2011 SHREESH CHANDRA ROY, JHARKHAND 2 80U IS ARBITRARY AND UNJUST. IN ANY CASE, THE SAME IS FIT TO BE ALLOWED. 5. FOR THAT THE APPELLANT CRAVES LEAVE TO URGE, ADD OR ALTER ANY OF THE GROUND OR GROUNDS AT THE TIME OF HEARING. 2. WE OBSERVE THAT THE LD. CIT(A) HAS CONFIRMED THE ACTION OF THE ASSESSING OFFICER AS THE ASSESSEE FAILED TO COMPLY WITH THE NOTICES ISSUED BY THE LD. CIT(A) FIXING THE DATE OF HEARING AND ALSO DID NOT FILE ANY EVIDENCE BEFORE HIM TO SUPPORT THE GROUNDS OF APPEAL TAKEN B Y THE ASSESSEE. DURING THE COURSE OF HEARING, LD. A.R. SUBMITTED THAT THE ASSESSEE REQUESTED THAT THIS APPEAL WAS PENDING BEFORE CIT(A) BHUBANESWAR A ND THE ASSESSEE VIDE ITS LETTER DATED 2.2.2009 REQUESTED FOR TRANSFER OF THIS APPEAL TO THE JURISDICTION OF CHIEF COMMISSIONER OF INCOME-TAX RA NCHI AS THE CASE OF THE ASSESSEE WAS TRANSFERRED TO DCIT, CIRCLE-III, RANCH I, JHARKHAND BY AN ORDER PASSED UNDER SECTION 127(2) OF THE ACT DATED 23.1.2 009. TO SUBSTANTIATE HIS SUBMISSION THE LD. A.R. REFERRED TO PAGES 2 &3 OF P APER BOOK WHICH ARE COPY OF THE LETTER OF THE ASSESSEE DATED 2.12.2009 WRITT EN TO CIT(A) BHUBANESWAR AND COPY OF ORDER DATED 23.1.2009 TRANSFERRING THE CASE OF THE ASSESSEE FROM DCIT ROURKELA CIRCLE TO DCIT CIRCLE-III, RANCHI RES PECTFULLY. HE SUBMITTED THAT THE ASSESSEE STATIONED AT RANCHI AND WHEREAS R ECORD WAS WITH THE ASSESSING OFFICER AT ROURKELA AND HENCE THE ASSESSE E COULD NOT PUT AN APPEARANCE TO PROSECUTE THIS APPEAL. THE LD. A.R. SUBMITTED THAT THE MATTER COULD BE RESTORED TO CIT(A) RANCHI TO DECIDE THE AP PEAL OF THE ASSESSEE ON MERITS. THE LD. A.R. SUBMITTED THAT HE HAS NO OBJE CTION TO SEND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) RANCHI. 3. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE LD. REPRESENTATIVES OF THE PARTIES AND PAGES 2 & 3 OF P APER BOOK. WE OBSERVE THAT LD. CIT(A) HAS CONFIRMED THE ACTION OF THE OFF ICER AS THE ASSESSEE FAILED TO APPEAR BEFORE THE LD. CIT(A) AND TO FILE THE REQ UISITE DOCUMENTS IN SUPPORT OF THE GROUNDS TAKEN IN THE APPEAL. WE, IN THE INT EREST OF JUSTICE SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A) AND RESTORE THE MA TTER TO THE FILE OF THE LD. CIT(A) RANCHI WITH A DIRECTION TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE PART IES AND CONSIDERING SUCH EVIDENCE AS MAY BE PLACED BEFORE HIM. HENCE, GROUN DS OF APPEAL TAKEN BY ITA NO69/CTK/2011 SHREESH CHANDRA ROY, JHARKHAND 3 THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES A ND WITHOUT ADJUDICATING THE SAME ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 15.02.2012 SD/ - SD/ - ( SHAMIM YAH Y A ) ( B.R. MITTAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS RANCHI, DATED 15 TH FEBRUARY, 2012 COPY TO 1 SHREESH CHANDRA ROY, C/O BIDCON, 3, AIRPORT ROAD, P O HINOO, RANCHI - 834002, JHARKHAND 2 DCIT, ROURKELA CIRCLE, ROURKELA 3 CIT, BHUBANESWAR 4 THE CIT (A) , BHUBAN ESWAR 5 THE DR, ITAT, BHUBANESWAR. 6 GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RANCHI/PATNA