THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT, Dhamtari(C.G) V. THE INCOOME TAX OFFICER, Dhamtari(C.G)

ITA 8/BIL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7864 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 14-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUNIL KR AGRAWAL
• Keywords: Opportunity of being heard; Additional evidence
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.07/RPR/2016 ASSESSMENT YEAR : 2011-12 GRAMIN SEVA SAHAKARI SAMITI MARYADIT, CHARRA, KURUD, DHAMTARI (CG). VS. ITO, DHAMTARI (CG). PAN : AAAAG9908N (APPELLANT) (RESPONDENT) ITA NO.08/RPR/2016 ASSESSMENT YEAR : 2011-12 GRAMIN SEVA SAHAKARI SAMITI MARYADIT, VILL.- KHARENGA, DISTT- DHAMTARI (CG). VS. ITO, DHAMTARI (CG). PAN : AAAAG9790L (APPELLANT) (RESPONDENT) ITA NO.09/RPR/2016 ASSESSMENT YEAR : 2011-12 GRAMIN SEVA SAHAKARI SAMITI MARYADIT, BHATAGAON, KURUD, VILL.- BHATAGAON, TEH.- KURUD, DISTT- DHAMTARI (CG). VS. ITO, DHAMTARI (CG). PAN : AABAG0434C (APPELLANT) (RESPONDENT) ITA NO.10/RPR/2016 ASSESSMENT YEAR : 2011-12 GRAMIN SEVA SAHAKARI SAMITI MARYADIT, VILL.- KARGA, TEH.- KURUD, DISTT- DHAMTARI (CG). VS. ITO, DHAMTARI (CG). PAN : AABAG0001D (APPELLANT) (RESPONDENT) 2 ITA NOS.07 TO 14/RPR/2016 ITA NO.11/RPR/2016 ASSESSMENT YEAR : 2011-12 GRAMIN SEVA SAHAKARI SAMITI MARYADIT, VILL.- BELARGAON, TEH.- NAGARI, DISTT- DHAMTARI (CG). VS. ITO, DHAMTARI (CG). PAN : AABAA7998M (APPELLANT) (RESPONDENT) ITA NO.12/RPR/2016 ASSESSMENT YEAR : 2011-12 GRAMIN SEVA SAHAKARI SAMITI MARYADIT, VILL.- GATAPAR, KORRA, TEH.- KURUD, DISTT- DHAMTARI (CG). VS. ITO, DHAMTARI (CG). PAN : AAAAG9884F (APPELLANT) (RESPONDENT) ITA NO.13/RPR/2016 ASSESSMENT YEAR : 2011-12 GRAMIN SEVA SAHAKARI SAMITI MARYADIT, VILL.- DAAHI, KURUD, DISTT- DHAMTARI (CG). VS. ITO, DHAMTARI (CG). PAN : AABAG0246L (APPELLANT) (RESPONDENT) ITA NO.14/RPR/2016 ASSESSMENT YEAR : 2011-12 GRAMIN SEVA SAHAKARI SAMITI MARYADIT, VILL.- DOMA, P.O.- TARSIWA, DISTT- DHAMTARI (CG). VS. ITO, DHAMTARI (CG). PAN : AAAAG9787D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUNIL KR. AGRAWAL, CA DEPARTMENT BY : SHRI SANJAY KUMAR, DR DATE OF HEARING : 14-08-2018 DATE OF PRONOUNCEMENT : 14-08-2018 3 ITA NOS.07 TO 14/RPR/2016 O R D E R PER BENCH : THE ABOVE BATCH OF APPEALS FILED BY THE RESPECTIVE ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS DATED 28.10.2015 OF THE LD. CIT(A)- 1, RAIPUR (CG) RELATING TO ASSESSMENT YEAR 2011-12. 2. SINCE IDENTICAL GROUNDS HAVE BEEN TAKEN BY THE R ESPECTIVE ASSESSEES IN THEIR APPEALS, THEREFORE, THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 3. IN ALL THESE APPEALS THE ASSESSEES ARE COOPERATI VE SOCIETIES AND FILED THEIR RESPECTIVE RETURNS OF INCOME DECLARING NIL INCOME A FTER CLAIMING DEDUCTION U/S 80-P OF THE I.T. ACT, 1961. THE ASSESSING OFFICER IN THE ORDER PASSED U/S 143(3) DISALLOWED THE CLAIM OF DEDUCTION U/S 80-P AND ALSO MADE CERTAIN DISALLOWANCE ON ACCOUNT OF PROPORTIONATE EXPENSES. THE RESPECTI VE ASSESSEES FILED APPEALS BEFORE THE LD. CIT(A). THE LD. CIT(A) HOWEVER DISM ISSED THE APPEALS FILED BY THE RESPECTIVE ASSESSEES DUE TO NON-APPEARANCE BEFO RE HIM. HE, HOWEVER, WHILE DECIDING THE APPEAL, HAS DECIDED THE SAME ON MERIT. 4. AGGRIEVED WITH SUCH ORDER OF THE LD. CIT(A), THE RESPECTIVE ASSESSEES HAVE FILED THE APPEALS BEFORE THE TRIBUNAL INTER-ALIA CHALLENGING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER WHICH HAS B EEN UPHELD BY THE LD. CIT(A). 5. THE LD. COUNSEL FOR THE RESPECTIVE ASSESSEES SUB MITTED THAT SINCE THE RESPECTIVE ASSESSEES ARE RESIDING IN DISTANT RURAL AREAS AND THE PREVIOUS COUNSEL 4 ITA NOS.07 TO 14/RPR/2016 OF THE ASSESSEE WAS PREPARING THE CASE AND THE LD. CIT(A) WITHOUT GIVING PROPER OPPORTUNITY DECIDED THE APPEALS EX-PARTE WITHOUT GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE TO ADDUCE THE EVIDENCE ON THE POINT S SPECIFIED BY HIM, THEREFORE, IN THE INTEREST OF JUSTICE THE MATTER SHOULD BE RES TORED TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO ADJUDICATE THE ISSUE AFR ESH AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE RESPECTIVE ASSESS EES. HE ALSO REQUESTED TO ADMIT CERTAIN ADDITIONAL EVIDENCES FILED DURING THE HEARING BEFORE THE TRIBUNAL UNDER RULE 29 OF THE INCOME TAX (APPELLATE TRIBUNAL ) RULES, 1963. 6. THE LD. DR ON THE OTHER HAND HEAVILY RELIED ON T HE ORDER OF THE LD. CIT(A) AND SUBMITTED THAT DESPITE GIVING OPPORTUNITY TO TH E RESPECTIVE ASSESSEES, THEY NEVER BOTHERED TO APPEAR BEFORE THE LD. CIT(A) FOR WHICH HE HAS PASSED THE ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. FURTHER, THE LD. CIT(A) HAS DECIDED THE ISSUE ON MERIT. THEREFORE, THE SAME SH OULD BE UPHELD. 7. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT DESPITE GIVING TWO OPPORTUNITIES VIDE NOTICE DATED 08.09.20 15 AND 24.09.2015, THERE WAS NON-APPEARANCE FROM THE SIDE OF THE RESPECTIVE ASSESSEES FOR WHICH LD. CIT(A) DECIDED THE ISSUE ON THE BASIS OF MATERIAL A VAILABLE ON RECORD AND UPHELD THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER . IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT IN THE INTEREST O F JUSTICE THE ASSESSEE SHOULD BE GIVEN ONE FINAL OPPORTUNITY TO ARGUE HIS CASE BEFOR E THE LD. CIT(A) AND ADDUCE NECESSARY EVIDENCES. CONSIDERING THE TOTALITY OF T HE FACTS OF THE CASE AND IN THE 5 ITA NOS.07 TO 14/RPR/2016 INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE T HE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUN ITY TO THE RESPECTIVE ASSESSEES TO SUBSTANTIATE THEIR CASE. THE LD. CIT( A) IS DIRECTED TO DECIDE THE ISSUE AS PER FACT AND LAW AFTER GIVING DUE OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE. THE RESPECTIVE ASSESSEES ARE HEREBY DIRE CTED TO APPEAR BEFORE THE LD. CIT(A) AND NOT TO SEEK ADJOURNMENT UNDER ANY PRETEX T FAILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS P ER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE RESPECTIVE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, ALL THE ABOVE APPEALS FILED BY TH E RESPECTIVE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 14 TH AUGUST, 2018. SD/- SD/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 14-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., RAIPUR. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY ITAT, RAIPUR