M/S NANDANI CONSTRUCTION, BILASPUR(CG) V. ITO WARD-1(1), BILASPUR(CG)

ITA 7/BIL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2422 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 15-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H M MOHARANA
• Assessee Lawyers: KAMAL TIWARI
• Keywords: Principle of natural justice

Judgement Text

, RA IPUR IN THE INCOME TA X A PPELLA TE TRIBUNA L, RA IPUR BEFORE S/SHRI MUKUL SHRAW AT ( JM) SHAMIM YAH Y A (AM) , , ./ I.T.A. NO. 07 /BLPR/2013 ( / ASSESSMENT YEAR : 2009 - 2010 ) NANDINI CONSTRUCTION, SAQRJU BAGICHA, BILASPUR / VS. ITO, WA RD - 1(1), MAHIMA COMPLEX, BILASPUR ./ ./ PAN/GIR NO. : AAGFN 5477 J ( / AP PELLANT ) .. ( / RESP ONDENT ) / APPELLANT BY : SHRI KAMAL TIWARI / RESPONDENT BY : SH RI H.M.MOHARANA / DATE OF HEARING : 15 - 02 - 2016 / DATE OF PRONOUNCEMENT : 17 - 02 - 20 16 / O R D E R PER MUKUL SHRAWAT, JM THIS IS AN APPEAL FILED BY THE ASSESSEE EMANATING FROM AN ORDER OF THE LD CIT(A), BILASPUR DATED 31 .10.201 2 , FOR T HE ASSESSMENT YEAR 2009 - 2010 . T HE GROUNDS RAISED ARE AS UNDER: 1. THAT THE ITO ERRE D IN MAKING EXPARTE ORDER IN THE CASE OF THE APPELLANT WITHOUT ANY BASIS ARBITRARY AND AGAINST THE NATURAL JUSTICE. 2. THAT THE ITO MADE ADDITION OF (A) RS.865435/ - TOWARDS PARTNERS CAPITAL;(B) RS.690000/ - TOWARDS UNSECURED LOAN;(C) RS.875000/ - TOWARDS SUN DRY CREDITORS =RS.2430435/ - TOTAL ADDITION MAY BE DELETED. 2 I.T.A. NO.07 /BLPR/2013 ASSESSMENT YEAR :2009 - 20 10 3. THE ABOVE ADDITION MADE WITHOUT ANY BASIS AND ALSO WITHOUT GIVING REASONABLE OPPORTUNITY. THE SAME MAY LIABLE TO BE DELETED./ 4. THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, IT IS PRAYED TH AT THE ABOVE ADDITION OF RS.2430435/ - MAY KINDLY BE DELETED I N THE CASE OF ABOVE APPELLANT FIRM/ 2. AT THE OUTSET, SHRI KAMAL TIWARI, LD COUNSEL FOR THE ASSESSEE HAS INFORMED THAT PROPER OPPORTUNITY OF HEARING WAS NOT GRANTED AND THE APPEAL WAS DECIDED EXPARTE. H E HAS PLACED BEFORE US THAT IF A N OPPORTUNITY OF HEARING BE GRANTED THEN THERE WILL BE NO SUCH DEFAULT IN FUTURE. 3. WE H AVE FOUND THAT THE ASSE SSMENT ORDER U/S.144 WAS PASSED ON 30.12.2011 AND THE INCOME WAS ASSESSED AT RS.25,81,000/ - . THE A DDITIONS WERE IN THE NATURE OF INCREASE IN PARTNERS CAPITAL AND UNSECURED LOAN NOT PROVED. WE H AVE ALSO FOUND THAT LD COUNSEL FOR THE ASSESSEE HAD APPEARED ON FEW OCCASIONS BEFORE THE LD CIT(A). H OWEVER, THERE WAS NON - COMPLIANCE WHICH RESULTED INTRO AN EXPARTE ORDER. N OW BEFORE US, IT IS VEHEMENTLY PLEADED THAT IF AN OPPORTUNITY BE GRANTED THEN THE ASSESSEE SHALL FULLY CO - OPERATE AND GET THE APPEAL DECIDED BY LD CIT(A) AT AN EARLY DATE. 4. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE, ESPECIALLY THE NATURE OF ADDITIONS MADE AND THE ASSESSEES CONTENTION CHALLENGING THE SAID ADDITIONS, WE HEREBY DEEM IT FIT AND PROPER AS WELL JUSTIFIABLE TO GRANT ANOTHER OPPORTUNITY BY RESTORING THIS ISSUE BACK TO THE FILE OF THE LD 3 I.T.A. NO.07 /BLPR/2013 ASSESSMENT YEAR :2009 - 20 10 CIT(A). S IDE BY SIDE, WE HEREBY DIRECT THE ASSESSEE AS WELL AS LD A.R. TO BE PRESENT BEFORE LD CIT(A) WITHIN 30 DAYS ON RECEIPT OF THIS ORDER. THE ASSESSEE IS DIRECTED TO FULLY CO - OPERATE AND GET THIS APPEAL DECIDED AT AN EARLY DATE. LD A.R . SHALL APPEAR SUO - MOTO WITHOUT WAITING FOR ANY NOTICE OF HEARING FROM THE OFFICE OF THE LD COMMISSIONER (APPEALS) . H OWEVER, LD CIT(A) IS AT LIBERTY TO PROCEED WITH THE MATTER AS PER LAW. S INCE THE ISSUES ARE RESTORED BACK TO THE FILE OF THE LD CIT(A) FOR DENOVO CONSIDERATION, HENCE, THE APPEAL MAY BE TREATED AS ALLOWED BUT FOR STATISTICAL PURPOSES. 5 IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 /02/2016 . SD/ - SD/ - ( , ) ( , ) SHAMIM Y AHY A , ACCOUNT ANT MEMBER MUKUL SHRA WA T , J UDICIAL M EM BER RAIPUR , DATED 17 / 02 /20 1 6 . . ./ PARIDA , SR. PS 4 I.T.A. NO.07 /BLPR/2013 ASSESSMENT YEAR :2009 - 20 10 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : NANDINI CONSTRUCT ION, SAQRJU BAGICHA,BILASPUR . 2. THE RESPONDENT : ITO, WA RD - 1(1), MAHIMA COMNPLEX, BILASPUR 3. ( ) / THE CIT(A) - BILASPUR 4. / CIT ,BILASPUR 5. , , / DR, ITAT, RAIPUR 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SR . PS, ITAT, CAMP: RAIPUR