The Income TAx Officer Ward-6(1)(4), Bangalore V. M/s Sukh Sagar Hotels Pvt Ltd , Bangalore

ITA 851/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5875 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 19-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABDUL HAKEEM M
• Keywords: Opportunity of being heard; Additional evidence; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO. 851 / BANG/201 8 ASSESSMENT YEAR : 20 1 3 - 14 THE INCOME TAX OFFICER, WARD 6 (1) (4), BANGALORE. VS. M/S. SUKHSAGAR HOTELS PVT. LTD., NO. 78, 5 TH MAIN, GANDHINAGAR, BANGALORE 560 009. PAN: AACCS3797H APPELLANT RESPONDENT APPELLANT BY : SHRI ABDUL HAKEEM .M, JCIT (DR) RESPONDENT BY : NONE DATE OF HEARING : 2 6 . 0 4 .2018 DATE OF PRONOUNCEMENT : 04 . 0 5 .201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE REVENUE AND THIS IS DIR ECTED AGAINST THE ORDER OF LD. CIT (A)-6, BANGALORE DATED 06.10.2017 FOR ASSES SMENT YEAR 2013-14. 2. THE GROUNDS RAISED BY THE REVENUE ARE AS UNDER. 1. THE ORDER OF THE CIT (APPEALS) IS OPPOSED TO LAW AND THE FACTS AND CIRCUMSTANCES OF THE CASE. 2. ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE, W HETHER THE LD.CIT(A) IS RIGHT IN PASSING ORDER WITHOUT CALLING A REMAND REPORT FROM THE AO ON ADDITIONAL EVIDENCES SUBMITTED BY TH E ASSESSEE AS PER THE PROVISIONS OF RULE 46A. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E WHETHER THE CIT(A) IS RIGHT IN RELYING ON THE SALES DEED WHICH MAY NOT BE CONCLUSIVE PROOF OF ACTUAL PAYMENT AND RECEIPTS TAK ING PLACE. 3. FOR THESE AND SUCH OTHER GROUNDS THAT MAY BE URG ED AT THE TIME OF HEARING, IT IS HUMBLY PRAYED THAT THE ORDER OF THE CIT(A), IN SO FAR AS IT RELATES TO THE ABOVE GROUNDS MAY BE REVERSED AND THAT OF THE ASSESSING OFFICER BE RESTORED. ITA NO.851/BANG/2018 PAGE 2 OF 3 4. THE APPELLANT CRAVES LEAVE TO ADD, TO ALTER, TO AMEND OR DELETE ANY OF THE GROUNDS THAT MAY BE URGED AT THE TIME OF HEA RING OF THE APPEAL. 3. THIS APPEAL WAS FIXED FOR HEARING FOR THE FIRST TIME ON 10.04.2018 AND ON THIS DATE, THE LD. AR OF ASSESSEE MS. SHYLASHREE, ADVOCA TE APPEARED AND SOUGHT ADJOURNMENT. ON HER REQUEST, HEARING WAS ADJOURNED TO 26.04.2018 AND DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AND THE SAME WAS NOTED BY LD. AR OF ASSESSEE BY SIGNING IN THE ORDER SHEET. ON T HIS DATE I.E. 26.04.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THERE I S NO REQUEST FOR ADJOURNMENT AND HENCE, THE APPEAL WAS HEARD EX-PART E QUA THE ASSESSEE. 4. THE LD. DR OF REVENUE SUPPORTED THE ASSESSMENT O RDER. HE SUBMITTED THAT LD. CIT(A) HAS DECIDED THE ISSUE ON THE BASIS OF COPY O F SALE DEED DATED 09.07.2012 ALTHOUGH THE SAME WAS NOT AVAILABLE BEFO RE THE AO AND IT WAS MADE AVAILABLE BEFORE THE CIT(A) FOR THE FIRST TIME AND CIT(A) HAS NOT OBTAINED REMAND REPORT FROM THE AO. HE SUBMITTED THAT EITHE R THE ORDER OF CIT(A) SHOULD BE REVERSED OR THAT OF AO SHOULD BE RESTORED OR IT SHOULD BE RESTORED BACK TO THE FILE OF CIT(A) FOR FRESH DECISION AFTER OBTAINI NG REMAND REPORT FROM THE AO. 5. I HAVE CONSIDERED THE SUBMISSIONS OF LD. DR OF R EVENUE AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. I FIND THAT IT IS NOT ED BY AO ON PAGE 2 OF ASSESSMENT ORDER THAT IN SPITE OF REPEATED REMINDER S, THE ASSESSEE FAILED TO FURNISH ANY EVIDENCE IN RESPECT OF THE COST RELATED TO SALE OF RS. 45 LAKHS. AS PER THE IMPUGNED ORDER OF CIT (A), THIS ISSUE WAS D ECIDED BY HER IN FAVOUR OF THE ASSESSEE AS PER COPY OF SALE DEED DATED 09.07.2 012 MADE AVAILABLE BEFORE HER. I ALSO FIND THAT LD. CIT (A) HAS NOT OBTAINED REMAND REPORT FROM AO AND THEREFORE, I FEEL IT PROPER TO RESTORE THE MATTER B ACK TO THE FILE OF CIT (A) FOR FRESH DECISION AFTER OBTAINING REMAND REPORT FROM THE AO. HENCE I SET ASIDE THE ORDER OF CIT (A) AND RESTORE THE MATTER BACK TO HIS FILE FOR A FRESH DECISION IN THE LIGHT OF ABOVE DISCUSSION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. ITA NO.851/BANG/2018 PAGE 3 OF 3 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 04 TH MAY, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.