Thakur Buildtech (P) Ltd, Kalahandi V. ACIT, Sambalpur

ITA 87/CTK/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3734 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 04-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN
• Keywords: Opportunity of being heard
• Section: 143(3); 142(1)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAV AN KUMAR GADALE, JM ./ ITA NO. 87 / CTK /20 1 5 ( / ASSESSMENT YEAR : 20 10 - 20 1 1 ) THAKUR BUILDTECH PRIVA TE LIMITED, NEAR BALAJI TEMPLE ROAD, BHAWANIPATNA, KALAHANDI - 766001 VS. ACIT, CIRCLE - 2(1), SAMBALPUR ./ ./ PAN/GIR NO. : A A BC T 7855 L ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : NONE /REVENUE BY : SHRI D.K.PRADHAN, DR / DATE OF HEARING : 27 / 0 6 /201 7 / DATE OF PRONOUNCEMENT 28 / 06 /201 7 / O R D E R PER SHRI PAV AN KUMAR GADALE, JM : TH E ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDER OF CIT(A) , CUTTACK , DATED 29.12.2014 IN I.T. APPEAL NO. 0339 / 2014 - 15 . THE ASSESSEE HAS RAISED SOLE GROUND THAT THE CIT(A) HAS NOT PROVIDED PROPER REASONING AND EXPLANATION BEFORE CONFIRMING THE ADDITIONS. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHE N THE MATTER WAS CALLED FOR HEARING. HOWEVER, AN ADJOURNMENT APPLICATION WAS PLACED ON RECORD BY THE ASSESSEE SEEKING FOR ADJOURNMENT OF HEARING ON THE GROUND THAT SOME DOCUMENTS ARE YET TO BE RECEIVED BY THE ASSESSEE, WHICH ARE QUITE ESSENTIAL/NECESSARY F OR HEARING OF THE APPEAL, WHICH IN OUR CONSIDERED, IS NOT A PLAUSIBLE ONE AND, THUS, WE REJECT THE APPLICATION AND PROCEED TO DISPOSE OFF THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND THE SUBMISSIONS OF LD. DR. ITA NO. 87 /2015 2 2 . BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF EXECUTION OF CONTRACT WORKS AND FILED ITS RETURN OF INCOME FOR A.Y.2010 - 11 THROUGH ELECTRONIC MEDIA ON 04.09.2010 DECLARING TOTAL INCOME OF RS.72,27,830/ - . ASSESSEES CASE WAS SUBSEQUENTLY SELECTED FOR SCRUTI NY UNDER CASS AND NOTICES U/S.143(2) & 142(1) WERE ISSUED ALONG WITH QUESTIONNAIRE. IN COMPLIANCE TO THE SAME, LD. AR OF THE ASSESSEE APPEARED FROM TIME TO TIME AND SUBMITTED HIS EXPLANATION. THE AO CONSIDERING THE FINANCIAL STATUS AND THE SUBMISSIONS ALON G WITH THE REQUISITE DOCUMENTS, MADE DISALLOWANCE AGGREGATING TO RS.88,69,760/ - AND ASSESSED TOTAL INCOME OF RS.1,60,97,590/ - AND PASSED THE ASSESSMENT ORDER U/S. 143(3) OF THE ACT , DATED 07 .03.2013 . 3 . AGGRIEVED BY THE ORDER OF AO, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A) . LD. CIT(A) DIRECTED THE AO TO DELETE THE ADDITION IN RESPECT OF PRELIMINARY EXPENSES DEBITED IN THE PROFIT AND LOSS ACCOUNT TO BE ALLOWED U/S.35D OF THE ACT AND IN THE CASE OF OTHER ADDITIONS, LD. CIT(A) HAS CONFIRMED THE ADDIT IONS AND GRANTED PARTIAL RELIEF TO THE ASSESSEE. 4 . AGGRIEVED BY THE ORDER OF THE CIT(A) THE ASSESSEE FILED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 5 . WE FOUND THAT THE LD. CIT(A) HAS NOT GIVEN PROPER REASONING IN CONFIRMING TH E ADDITIONS AND WE ARE OF THE O PINION THAT THE ORDER IS CRYPTIC AND NON - SPEAKING ORDER. I N THE INTEREST OF JUSTICE, WE PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE . ACCORDINGLY W E REMIT THE DISPUTED ISSUE TO THE FILE OF CIT(A) TO HEAR THE APPEAL AFRESH AND PASS A SPEAKING ORDER AND ITA NO. 87 /2015 3 TH E ASSESSEE SHOULD BE PROVIDED ADEQUATE OPPORTUNITY OF BEING HEARD BEFORE DISPOSAL OF THE APPEAL . WE ORDER ACCORDINGLY. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 28/06 / 201 7 . SD/ - ( N. S. SAINI ) SD/ - ( PA V AN KUMAR GADALE ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER CUTTACK ; DATED 28 / 06 /201 7 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF TH E ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - THAKUR BUILDTECH PRIVATE LIMITED, NEAR BALAJI TEMPLE ROAD, BHAWANIPATNA, KALAHANDI - 766001 2. / THE RESPONDENT - ACIT, CIRCLE - 2(1), SAMBALPUR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//