SHREE SITA AGRO FOODS PRIVATE LIMITED, DURG V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHILAI

ITA 8/RPR/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6577 (ITAT-RAIPUR)
• Duration Of Justice: 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 07-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P NAMDEO
• Assessee Lawyers: R B DOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHU RY , JM . / I TA NO. 08 /RPR /20 19 / ASSESSMENT YEAR : 2008 - 09 SHREE SITA AGRO FOODS PVT. LTD. BEHIND DISTRICT COURT, MILLPARA, DURG (CG) PAN : AAHCS6867M ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX - 1(1), BHILAI. / RESPONDENT A SSESSEE BY : SHRI R. B. DOSHI REVENUE BY : SHRI R.P. NAMDEO / DATE OF HEARING : 17 .01.2019 / DATE OF PRONOUNCEMENT : 17 .01.2019 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF LD. CIT(APPEALS) - II , CIVIL LINES , RAIPUR (C.G) DATED 17.12.2018 FOR THE ASSESSMENT YEAR 2008 - 09 AS PER GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 08 /RPR /20 19 A.Y. 2008 - 09 2. AT THE TIME OF HEARING, LD. AR OF THE ASSESSEE APPRAISED THE BENCH THAT IN THIS CASE EX - PARTE ORDER HAS BEEN PASSED BY THE LD. CIT(APPEALS). THE LD. AR FAIRLY ADMITTED THAT IN SPITE OF SEVERAL OPPORTUNITIES, HOWEVER, BECAUSE OF REASONS BEYOND CONTROL OF THE ASSESSEE, TH ERE WAS NO PROPER REPRESENTATION BEFORE THE LD. CIT(APPEALS). HOWEVER, HE PRAYED ONE FINAL OPPORTUNITY MAY BE GIVEN IN THE INTEREST OF JUSTICE SO THAT THE CASE MAY BE PRESENTED BEFORE THE LD. CIT(APPEALS) ON MERITS AND THEREFORE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF FIRST APPEL LATE AUTHORITY. 3. THE LD. DR THOUGH AGREED ON PRINCIPLE, HOWEVER, ON FACTS OPPOSED THE PRAYER OF THE LD. AR ON THE GROUND THAT SUFFICIENT OPPORTUNITY WERE PROVIDE TO THE ASSESSEE, STILL THERE WAS NO RESPONSE FROM THE ASSESSEES SIDE. THEREFORE, ANY FURTH ER OPPORTUNITY SHOULD NOT BE GIVEN TO THE ASSESSEE. 4. WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS. WE NOTICE THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) IS AN EX - PARTE ORDER AND THERE WAS NO REPRESENTATION BY THE ASSESSEE HEREIN. I T IS CLEAR THAT THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED ON MERITS BEFORE THE LD. CIT(APPEALS). IT IS EVIDENT THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) IS BASED ON GROUND OF APPEAL, STATEMENT OF FACTS AND ASSESSMENT ORDER. IT IS CORRECT THAT SEVERAL OPPORTUNITIES WERE PROVIDED, HOWEVER, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND RESTORE THE MATTER TO HIS FILE TO ADJUDICATE THE ISSUE ON 3 ITA NO. 08 /RPR /20 19 A.Y. 2008 - 09 MERITS AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED AT THE SAME TIME TO PROVIDE NECESSARY DOCUMENTARY EVIDENCES BEFORE THE LD. CIT(APPEALS) WITH REGARD TO THE MERITS. ANY SERVICE OF NOTICE IS DISPENSABLE. THE ASSESSEE IS DIRECTED TO PRESENT HIMSELF BEFORE THE LD. CIT(A PPEALS) AFTER RECEIPT OF THIS ORDER. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 17TH DAY OF JANUARY , 201 9 . SD/ - SD/ - ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / RAIPUR ; / DATED : 17 TH JANUARY, 2019 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS) - II, RAIPUR (C.G) 4. THE PR. CIT - II, RAIPUR (C.G) 5. , , , / DR, ITAT, RAIPUR BENCH, RAIPUR . 6. / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, RAIPUR . 4 ITA NO. 08 /RPR /20 19 A.Y. 2008 - 09 DATE 1 DRAFT DICTATED ON 17 .01.2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 17 .01 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 5 ITA NO. 08 /RPR /20 19 A.Y. 2008 - 09 11 DATE OF DISPATCH OF ORDER