Bhagirathi Builders & Developers Pvt Ltd, Ranchi V. DCIT, Circle-1, Ranchi

ITA 9/RAN/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2183 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 19-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V K JALAN
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: RANCHI BENCH, RANCHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. PARTHA SARTHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 09/RAN/2015 ASSESSMENT YEAR: 2006-07 M/S. BHAGIRATHI BUILDERS & DEVELOPERS PVT. LTD., ATMA RAM BHAWAN, RADHEY SHYAM LANE, MAIN ROAD, RANCHI (PAN:AABCB87178H) VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI (APPELLANT) (RESPONDENT) AND APPELLANT BY SH. V.K. JALAN RESPONDENT BY SH. ARVIND KUMAR, DR DATE OF HEARING 02.03.2016 DATE OF PRONOUNCEMENT 04.03.2016 O R D E R PER SHAMIM YAHYA, AM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A) DATED 29.08.2014 AND PERTAINS TO ASSESSMENT YEAR 20 06-07. 2. THERE ARE VARIOUS GROUNDS RAISED BY THE ASSESSE E. THE FIRST GROUND BEING THAT THE ORDER OF LD. CIT(A) IS AGAINST THE NATURAL JUSTICE AS THE ASSESSEE HAS NOT BEEN GRANTED ADEQUATE OPPORTUNITY AND THE ASSESSEE S SUBMISSIONS HAVE NOT BEEN TAKEN INTO ACCOUNT. 2 ITA NO. 09/RAN/2015 AY: 2006-07 3. IN THIS CASE, THE ASSESSMENT ORDER WAS FRAMED U NDER SECTION 144 OF THE INCOME-TAX ACT, 1961 (FOR SHORT THE ACT) AND THE TOTAL INCOME ASSESSED WAS RS. 1,00,45,956/- AS AGAINST THE LOSS SHOWN IN THE RETURN OF RS. 7,78,555/-. UPON ASSESSEES APPEAL, THE LD. CIT(A) NOTED THAT THE AS SESSEE DID NOT PURSUE THE APPEAL HENCE, HE PROCEEDED TO DECIDE THE ISSUES EX- PARTE. AGAINST THIS ORDER, THE ASSESSEE IS IN APPEAL BEFORE THE ITAT. 3. LD. COUNSEL FOR THE ASSESSEE VEHEMENTLY CONTEND ED THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER OPPORTUNITY. MOREOVER, HE SUB MITTED THAT THE ASSESSEE HAD MADE SUBMISSIONS BEFORE THE LD. CIT(A) BUT THE SAME HAVE NOT BEEN TAKEN INTO ACCOUNT. LD. COUNSEL PRAYED THAT SINCE THE ASS ESSMENT HAS BEEN FRAMED UNDER SECTION 144 OF THE ACT AND THE ORDER OF THE L D. CIT(A) IS ALSO EX-PARTE, THE ASSESSEE MAY BE GRANTED OPPORTUNITY TO APPEAR BEFOR E THE AUTHORITIES AND CANVASS THE CASE IN THE INTEREST OF JUSTICE. 4. UPON CAREFUL CONSIDERATION, WE FIND THAT IN THE INTEREST OF JUSTICE THE ISSUE RAISED IN THIS APPEAL MAY BE REMITTED TO THE FILE O F THE ASSESSING OFFICER. ACCORDINGLY, THE ISSUE IS REMITTED TO THE FILE OF T HE ASSESSING OFFICER TO CONSIDER THE CASE AFRESH AFTER GIVING THE ASSESSEE OPPORTUNI TY OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO PROPERLY COOPERATE IN ASSESSMENT PROCEEDINGS AND APPEAR SUO MOTU BEFORE THE ASSESSING OFFICER WITHIN 30 DAYS OF THE RECEIPT OF THIS ORDER. 3 ITA NO. 09/RAN/2015 AY: 2006-07 5. IN THE RESULT, THIS APPEAL OF THE ASSESSEE STAN DS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 4 TH MARCH, 2016. SD/- SD/- (PARTHA SARTHI CHAUDHURY) (SHA MIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 4 TH MARCH, 2016. RAJESH, SR.PS/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER SR. P.S., ITAT, RANCHI