ACIT, Kota V. M/S SHUBHAM COLONIZERS, BARAN

ITA 745/JPR/2012

• Counselvise Citation: 74523114 RSA 2012
• Duration Of Justice: 2 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 03-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: G G MUNDRA
• Keywords: Opportunity of being heard
• Section: 154

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM VK;DJ VIHY LA- @ ITA NO. 745/JP/2012 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2008-09 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA. CUKE VS. M/S SHUBHAM COLONIZERS, C/O- RAJ FILLING STATION, KOTA ROAD, BARAN, KOTA. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: ABHFS 8136 P VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJESH OJHA (JCIT) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI G.G. MUNDRA (C.A.) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 25/05/2015 ?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 25/05/2015 VKNS'K @ ORDER PER: T.R. MEENA, A.M. THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 12/07/2012 PASSED BY THE LEARNED CIT (A), KOTA FOR A.Y. 2008-09. THE SOLE GROUND OF APPEAL IS AS UNDER:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE , THE LD. CIT(A), KOTA HAS ERRED IN:- (I) REJECTING THE APPLICATION U/S 154 BY NOT ACCEPTING THE SUPPORTING DOCUMENTARY EVIDENCE REGARDING SALES CONSIDERATION OF RS. 64.80 LAKHS ITA 745/JP/2012_ ACIT VS SHUBHAM COLONIZERS 2 2. THE LD COUNSEL FOR THE APPELLANT CONTENDS THAT TH E IMPUGNED ORDER OF LD CIT(A) HAS ALREADY BEEN SET ASIDE BY THE ITAT VIDE ORDER DATED 31/10/2014 SETTING ASIDE THE ISSUE BACK TO TH E FILE OF ASSESSING OFFICER BY FOLLOWING OBSERVATIONS:- WE HAVE HEARD THE LD DR AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND MERIT IN THE ARGUMENTS OF THE LD DR. THE A.O. HAS REFERRED TO PLETHORA OF IMPOUNDED DOCUMENT S FOUND DURING THE COURSE OF SURVEY WHICH HAVE BEEN RELIED O N BY THE A.O. FOR MAKING ADDITION BY DETAILED ORDER. THE LD C IT(A) HAS FAILED TO TAKE COGNIZANCE OF SUCH IMPOUNDED MATERIA LS. THUS LOOKING AT THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD CIT(A) SHOULD HAVE CALLED FOR THE REMAND REPORT FROM THE A.O. HENCE, IN VIEW THEREOF, WE ARE INCLINED TO SET ASIDE THE APPEAL BACK TO THE FILE OF THE LD CI(A) TO DECIDE THE SAME AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH THE PARTIES. SINCE THE ORDER OF THE LD CIT(A) STANDS SET ASIDE, A NY CONSEQUENT ORDER THEREON BECOMES INFRUCTUOUS. 3. THE LD DR IS HEARD. 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. SINCE THE ORDER OF THE LD CIT(A) DATED 28/10/2011 STANDS SET ASIDE BACK TO THE FILE OF THE ASSESSING OFFICER BY THE ITAT ORDER DATED 31/10/201 4 MENTIONED ITA 745/JP/2012_ ACIT VS SHUBHAM COLONIZERS 3 ABOVE. IN VIEW THEREOF, THE REVENUE APPEAL QUA 154 O RDER BY THE LD CIT(A) BECOMES INFRUCTUOUS AND IS DISMISSED. 5. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 25/05/2015. SD/- SD/- VKJ-IH-RKSYKUH VH-VKJ-EHUK (R.P.TOLANI) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 25 TH MAY, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE ACIT, CIRCLE-2, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- M/S SHUBHAM COLONIZERS, KOTA. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 745/JP/2012) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR