ACIT, Alappuzha V. Adithya Automobiles Inc., Alappuzha

ITA 70/COCH/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4537 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2011
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 05-02-2010
• Court: TRIBUNAL
• Department Lawyers: MSS VIJAYAPRABHAJR
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NO.70/COCH/2010 ASSESSMENT YEAR:2006-07 THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1,ALLEPPEY. VS. M/S. ADITHYA AUTOMOBILES INC., CHURCH ROAD, ALLEPPEY. PA NO.AAKFA 4890 N (APPELLANT) ( RESPONDENT ) APPELLANT BY MSS. VIJAYAPRABHA,JR.DR RESPONDENT BY SHRI R. SREENIVASAN, CA O R D E R PER N.VIJAYAKUMARAN,J.M: THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE OR DER OF THE LD. CIT(APPEALS)-IV,KOCHI, DATED 25-11-2009. THE ASSESSMENT YEAR INVOLVED IS 2006-07. 2. BEFORE ADVERTING TO THE MERITS OF THE CASE, THE LD. JR.D.R. VEHEMENTLY ARGUED THAT THE LD. CIT(APPEALS) ACCEPTED THE ADDITIONAL EVIDENCE AND AFTER HAVING ADMITTED THE ADDITIONAL EVIDENCE THE LD. CIT(APPEALS) HAS N OT CHOSEN TO AFFORD OPPORTUNITY TO THE ASSESSING OFFICER, WHI CH IS IN CLEAR VIOLATION OF RULE 46A. SHE FURTHER SUBMITTE D THAT THE ITA NO.70 /COCH/2010 2 ASSESSEE IS NOT CO-OPERATING WITH THE ASSESSING OFF ICER THOUGH HEARING WAS FIXED ON 24-7-2007, 14-8-2007 AN D 23- 9-2008 AND ASSESSEE WAS DRAGGING THE PROCEEDINGS UN DER ONE PRE-TEXT OR OTHER. HENCE, THE ASSESSING OFFIC ER HAS NO OTHER OPTION EXCEPT TO PASS BEST JUDGMENT ASSESSMEN T. 3. ON THE OTHER HAND THE LD. COUNSEL FOR THE ASSESS EE WOULD SUBMIT THAT PARTICULARLY AN ADJOURNMENT LETTE R DATED 23-9-2008 WAS FILED WHEREIN IT HAS BEEN CLEARLY REQ UESTED FOR THE ADJOURNMENT FOR THE REASONS THAT THE AUDITO RS ARE BUSY WITH TAX AUDIT WORK. THAT BEING THE REASON, ASSESSING OFFICER WITHOUT AFFORDING REASONABLE OPPORTUNITY HA S CHOSEN TO OBSERVE THAT THERE IS NO RESPONSE TO THE NOTICES . THIS SHOWS THE CURSORY ATTITUDE OF THE LD. ASSESSING OFF ICER WHILE FRAMING THE ASSESSMENT. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE SET A SIDE THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) AND REMIT TH E MATTER SHOULD GO BACK TO THE FILE OF THE ASSESSING OFFICER AS WE ARE OF THE VIEW THAT THERE IS CLEAR VIOLATION OF RULE 4 6A AND THE ASSESSING OFFICER SHOULD HAVE BEEN GIVEN AN OPPORTU NITY TO GO THROUGH THE ADDITIONAL EVIDENCE FILED FOR THE FI RST TIME BEFORE THE LD. CIT(APPEALS). ACCORDINGLY THE MATTER IS ITA NO.70 /COCH/2010 3 REMITTED BACK TO THE ASSESSING OFFICER FOR PROPER ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSING OFFICER IS DIRECTED TO AFFORD SUFFICIENT OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE AND THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH THE DEPARTMENT FOR FRAMING THE ASSESSMENT AND IN ARRIVING AT THE CONCLUSION IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS TREA TED AS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 22 ND JUNE,2011. PM. COPY FORWARDED TO: 1. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1,ALL EPPEY. 2. M/S. ADITHYA AUTOMOBILES INC., CHURCH ROAD, ALLEPP EY. 3. CIT(A)-IV, KOCHI. 4. CIT, KOTTAYAM. 5. D.R.