Appeal Details
Counselvise Citation
[2024] 101 COUNSELVISE.COM (IT) 5889 (ITAT-CUTTACK)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 10 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
08-07-2024
Appeal Filed By
Department
Order Result
PartlyAllowed
Bench Allotted
DB
Next Hearing Date
08-07-2024
Assessment Year
2013-2014
Appeal Filed On
07-09-2022
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL DCIT,Central Circle, 291, Ramnath Building, Napier Town, Jabalpur PAN/GIR No (Appellant Ms. Himangini Singh, Leg of Late Shri Kamaljeet S Ahluwalia, 005, Ground Floor, Copia Corporate Suites, Jasola, New Delhi PAN/GIR No. ABCPA 6635 Q (Appellant IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER IT(ss)A No.1/Jab/2022 Assessment Year : 2011-12 ITA No.82/Jab/2022 Assessment year:2013-14 ITA No.83/Jab/2022 Assessment Year: 2015-16 DCIT,Central Circle, 291, Ramnath Building, Napier Town, Jabalpur Vs. Ms. Himangini Singh, Legal heir of Late Shri Kamaljeet singh Ahluwalia, 005, Ground Floor, Copia Corporate Suites, Jasola, New Delhi PAN/GIR No.ABCPA 6635 Q (Appellant) .. ( Respondent IT(ss)A No.2 /Jab/2022 Assessment Year : 2011-12 ITA No.81/Jab/2022 Assessment Year:2013-14 Ms. Himangini Singh, Legal heir Shri Kamaljeet Singh Ahluwalia, 005, Ground Floor, Copia Corporate Suites, Jasola, Vs. DCIT,Central Circle, 291, Ramnath Building, Napier Town, Jabalpur PAN/GIR No. ABCPA 6635 Q (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Sanjay Kumar, CIT Page1 | 8 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER Ms. Himangini Singh, Legal heir of Late Shri Kamaljeet singh , 005, Ground Floor, Copia Corporate Suites, Jasola, Respondent) DCIT,Central Circle, 291, Ramnath Building, Napier Town, Jabalpur Respondent) : Shri Sanjay Kumar, CIT DR Ms. Himangini Singh, Legal heir of Late Shri Kamaljeet singh Ahluwalia Page2 | 8 Date of Hearing : 09/07/2024 Date of Pronouncement : 09/07/2024 O R D E R Per Bench IT(ss)A No.1/Jab/2022 and IT(SS) No.2/Jab/2022 are cross appeals filed by the revenue and assessee against the order of ld CIT(A)-30, New Delhi dated 31.3.2022 in Appeal No.10036/2014-15 for the assessment year 2011-12. 2. ITA Nos.81 & 82/Jab/2022 are the cross appeals filed by the assessee and revenue against the order dated 6.6.2022 of ld CIT(A)-3, New Delhi in Appeal No.10211/2016-17 for the assessment year 2013-14. 3. ITA No.83/Jab/2022 is the appeal filed by the revenue against the order of ld CIT(A)-30, New Delhi in Appeal No.10162/2017-18 dated 7.6.2022 for the assessment year 2015-16. 4. The above appeals have been filed as early as in May, June, August and September, 2022. The appeals have been posted on multiple dates. Subsequently, the appeals were sought to be transferred from ITAT, Jabalpur to ITAT, Cuttack. The Hon’ble President, ITAT transferred the appeals from Jabalpur to Cuttack on the basis of the representation made by the legal heir of the assessee as the assessee had sought that Ms. Himangini Singh, Legal heir of Late Shri Kamaljeet singh Ahluwalia Page3 | 8 the assessment orders were passed in Rourkela and the legal jurisdiction was vested with ITAT, Cuttack Bench. The order of the Hon’ble President, ITAT is dated 12.1.2024. Here, it may be mentioned that the appeals were originally posted for hearing at Jabalpur and on November 10, 2023 the transfer of the appeals was sought. After the transfer, the appeals have been posted two times. Thus, the total of 17 times from the date of filing of the appeals till today, the appeals have been posted for hearing. The adjournments had been sought continuously on a single reason “unfortunately, our ld AR is not able to attend the hearing due to some urgent reason as he is occupied with income tax compliance works”. It is admittedly unfortunate that the assessee is unwilling to provide any details much less file paper book to assist the Bench in the disposal of the appeals. It would also be worthwhile to mention here that adjournment letters are signed by Authorised Representative Shri Shrawan Kumar Agarwal, Chartered Accountant. There is also a Power of Attorney dated 19.6.2023 to appoint and retain Advocate M.P.Rastogi or C.A. Chandan Agrawal or CA Shrwan Kumar Agarwal as the Authorised Representatives. The copy of Power of Attorney is scanned and attached herein below: Ms. Himangini Singh, Legal heir of Late Shri Kamaljeet singh Ahluwalia Page4 | 8 Ms. Himangini Singh, Legal heir of Late Shri Kamaljeet singh Ahluwalia Page5 | 8 Ms. Himangini Singh, Legal heir of Late Shri Kamaljeet singh Ahluwalia Page6 | 8 5. Though the Power of Attorney mentions three names, there is no signature in the said Power of Attorney accepting the power. This being so, the adjournment application filed by CA Shrawan Kumar Agrawal is rejected and the appeals are being disposed off on merits. 6. Shri Sanjay Kumar, ld CIT DR appeared for the revenue. 7. When, ld CIT DR was asked to specify the facts, it was the submission that in departmental appeals, the revenue has challenged various reliefs given by the ld CIT(A). It was the submission that the ld CIT(A) has also not considered the Settlement Commission order for the earlier assessment years. It was the further submission that none of the evidences relied upon by the assessee have been examined by the ld CIT(A) nor has a Remand Report been called for insofar as many of these evidences were not before the Assessing Officer either. It was the further submission that the assessee seems to have made claims before the ld CIT(A), which have been disputed by the ld CIT(A) such as, the Assessing Officer has stated in the assessment year 2011-12 in the assessment order that the appellant agreed for estimation of 47% of the total sales as computed and estimated by the Settlement Commission for the year 2010-2011 vide order sheet entry dated 28.2.2014. Ms. Himangini Singh, Legal heir of Late Shri Kamaljeet singh Ahluwalia Page7 | 8 However, ld CIT(A) mentions that there is no entry/record proceedings between dated 24.4.2014 and the passing of the order dated 19.3.2014. It was the submission that all these matters need to be examined and he had no objection if the issues in these appeals are restored to the file of the Assessing officer for assimilation correct facts and re-adjudicate the issues. 8. We have considered the submissions of ld CIT DR and have also perused the orders of the lower authorities. Admittedly, no papers or documents in support of any of the claims made by the assessee are before us. This being so, in the interest of justice, the issues in these appeals are restored to the file of the Assessing Officer for readjudciation and assimilation of the correct facts and passing appropriate order in accordance with law. The assessee shall cooperate in the set aside proceedings, failing which, liberty is granted to the Assessing Officer to draw adverse inference. 9. In the result, appeals of the revenue and appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/07/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Ms. Himangini Singh, Legal heir of Late Shri Kamaljeet singh Ahluwalia Page8 | 8 Cuttack; Dated 09/07/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, CUTTACK 1. The assessee: Ms. Himangini Singh, Legal heir of Late Shri Kamaljeet singh Ahluwalia, 005, Ground Floor, Copia Corporate Suites, Jasola, New Delhi 2. The revenue: DCIT,Central Circle, 291, Ramnath Building, Napier Town, Jabalpur 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy//
Mehul