M/S A.B. Marketing Co., Ranchi V. DCIT,Circle-1, Ranchi

ITA 82/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6385 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 26-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: WAY OF EMAIL
• Keywords: Unexplained expenditure; TDS
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI E-COURTAT KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODARA, JM ITA NO.82/RAN/2019 ASSESSMENT YEAR:2015-16 M/S A. B. MARKETING CO. SRI VINAY KUMAR JALAN, M/S O P JALAN AND ASSOCIATES CONSULTANTS LLP, 48, CART SARAI ROAD, UPPER BAZAAR, RANCHI-834001. / V/S . DCIT, CIRCLE-1, RANCHI PAN NO.AAKFA8729J /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI VINAY KUMAR JALAN, ADVOCATE /BY RESPONDENT SHRI N. S. KHALKHO, JCIT, SR. DR /DATE OF HEARING 01-09-2020 /DATE OF PRONOUNCEMENT 16-09-2020 /O R D E R PER S. S. GODARA: THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015-16 ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS), RANCHIS ORDER DATED 21.12.2018 PASSED IN CASE NO.CIT(A), RANCHI/10162/2017-18 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERSUED. 2. IT EMERGES AT THE OUTSET THAT THE CIT(A)S LOWER APPELLATE ORDER UNDER CHALLENGE AFFIRMING THE ASSESSING OFFICERS ACTION DISALLOWING/ADDING SALARY, BONUS/WAGES OF RS.1,01,530/-, TDS/VAT PAYABLE OF RS.5,34,835/-, UNEXPLAINED EXPENDITURE OF RS.20,070/-, INTEREST OF RS.27,576/-, UNEXPLAINED HANDLING AND FORWARDING CHARGES EXPENSES OF RS.5,32,970/-, UNEXPLAINED GODOWN EXPENSES OF RS.82,476/- AND ADDITION TO FIXED ASSETS OF RS.27,37,807/-; RESPECTIVELY HAS BEEN PASSED EX PARTE. WITH THE ABLE ASSISTANCE OF BOTH THE LEARNED REPRESENTATIVES, WE NOTICE FROM THE CIT(A)S ITA NO.82/RAN/2019 ASSESSMENT YEAR:2015-16 M/S A. B. MARKETING CO. PAGE 2 OBSERVATIONS IN PARAS 4 & 5 THAT HE HAD ALLEGEDLY SERVED THE ASSESSEE BY WAY OF E-MAIL ON 12.12.18 ONLY I.E. A SINGLE OPPORTUNITY AND THEREAFTER PROCEEDED TO ADJUDICATE ALL THESE ISSUES WITHOUT DISCUSSING THE RELEVANT FACTS AND EVIDENCE AVAILABLE ON RECORD REQUIRED U/S 250(6) OF THE ACT. WE DEEM IT APPROPRIATE IN THIS FACTUAL BACKDROP THAT LARGER INTEREST OF JUSTICE WOULD BE MET IN CASE THE ASSESSEE IS AFFORDED ONE MORE INNINGS BEFORE THE CIT(A) TO PURSUE ITS CASE AS PER LAW WITHOUT THREE EFFECTIVE OPPORTUNITIES OF HEARING. WE ORDER ACCORDINGLY. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 16/09/2020. SD/- SD/- (J. SUDHAKAR REDDY) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA; DATE: 16/09/2020 RS / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- M/S A. B. MARKETING CO. 2. /RESPONDENT- DCIT, CIRCLE-1, RANCHI 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, 6. [ / GUARD FILE. //TRUE COPY// BY ORDER/ , SR. PRIVATE SECRETARY