M/s Hindustan Vidyut Products Ltd., Gwalior V. I.T.O. (TDS), Gwalior

ITA 83/AGR/2013

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0708 (ITAT-AGRA)
• Duration Of Justice: 6 year(s) 1 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-07-2013
• Assessment Year: misc
• Appeal Filed On: 01-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S D SHARMA
• Assessee Lawyers: K C AGARWAL
• Keywords: Opportunity of being heard; TDS
• Section: 201(1); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 83/AGRA/2013 ASSTT. YEAR : 2009-10 HINDUSTAN VIDYUT PRODUCTS LTD., VS. INCOME-TAX OFF ICER (TDS), INDUSTRIAL AREA, BIRLA NAGAR, GWALIOR. GWALIOR. (PAN: AAACT 2345 J). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.C. AGARWAL, ADVOCATE RESPONDENT BY : SHRI S.D. SHARMA, JR. D.R. DATE OF HEARING : 22.07.2013 DATE OF PRONOUNCEMENT OF ORDER : 26.07.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF LD. CIT(A), GWALIOR DATED 22.01.2013 FOR THE ASSESSMENT YEAR 20 08-09, CHALLENGING THE ADDITIONS OF RS.3,63,200/- ON ACCOUNT OF SHORT DEDU CTION U/S. 201(1) OF THE IT ACT AND ADDITION OF RS.98,064/- AS INTEREST U/S. 201(1A ) OF THE IT ACT. 2. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET S UBMITTED THAT THE ASSESSEE FILED WRITTEN SUBMISSIONS IN DETAILS BEFORE THE LD. CIT(A ) UPON WHICH REMAND REPORT FROM THE AO WAS CALLED FOR AND RECEIVED BY THE LD. CIT(A). THE ASSESSEE ALSO FILED ITA NO. 83/AGRA/2013 2 REJOINDER. HE HAS SUBMITTED THAT THE AO IN THE REMA ND REPORT PRACTICALLY AGREED WITH THE SUBMISSIONS OF THE ASSESSEE. HOWEVER, THE LD. CIT(A) WITHOUT DISCUSSING THE SUBMISSIONS OF THE ASSESSEE AND THE REMAND REPO RT IN THE IMPUGNED ORDER CONFIRMED BOTH THE ADDITIONS WITHOUT PASSING ANY RE ASONED ORDER. THEREFORE, THE MATTER REQUIRES RECONSIDERATION. ON THE OTHER HAND, THE LD. DR RELIED UPON THE IMPUGNED ORDERS. 3. ON CONSIDERATION OF THE SUBMISSIONS OF THE PARTI ES IN THE LIGHT OF THE FINDINGS OF THE LD. CIT(A), WE ARE OF THE VIEW THAT THE MATE R REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). SECTION 250 (6) OF THE IT ACT PROVIDES THAT THE ORDER OF THE LD. CIT(A) DISPOSING OF THE APPEAL SHALL BE IN WRIT ING AND SHALL STATE THE POINTS FOR DETERMINATION, DECISION THEREON AND THE REASONS FOR DECISION. THE LD. CIT(A) MENTIONED IN THE IMPUGNED ORDER THAT THE REMAND REP ORT FROM THE AO WAS RECEIVED ON SUBMISSIONS OF THE ASSESSEE BUT NEITHER THE SUBM ISSIONS OF THE ASSESSEE NOR THE REMAND REPORT HAVE BEEN DISCUSSED IN THE FINDINGS O F THE LD. CIT(A). ACCORDING TO SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, TH E AO HAS AGREED WITH THE SUBMISSIONS OF THE ASSESSEE. THEREFORE, THE LD. CIT (A) SHALL HAVE TO PASS A REASONED ORDER DISCUSSING ALL THE MATERIAL BEFORE H IM AVAILABLE ON RECORD. THE LD. CIT(A) INSTEAD OF PASSING REASONED ORDER HAS SUMMAR ILY DISMISSED THE APPEAL OF THE ASSESSEE CONFIRMING BOTH THE ABOVE ADDITIONS. I N THIS VIEW OF THE MATTER, WE SET ITA NO. 83/AGRA/2013 3 ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE M ATTER IN ISSUE TO HIS FILE WITH THE DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE G IVING REASONS FOR DECISION IN THE APPELLATE ORDER DISCUSSING THE SUBMISSIONS OF THE A SSESSEE AND THE REMAND REPORT FURNISHED BY THE AO. THE LD. CIT(A) SHALL GIVE REAS ONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY