SHRI BHASKAR V. VELLIGATTA, Chandrapur V. JT. CIT-CHANDRAPUR-RANGE, Chandrapur

ITA 90/NAG/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2205 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 21-02-2014
• Court: TRIBUNAL
• Department Lawyers: D RAVI KUMAR
• Assessee Lawyers: S C THAKAR

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH: NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. I.T.A. NO. 90 /NAG/20 1 4 ASSESSMENT YEAR: 20 09 - 1 0 SHRI BHASKAR V. VELLIGATTA LAXMI NAGAR, WADGAON ROAD, CHAN DRAPUR PAN:A BUPV1790M VS JOINT COMMISSIONER OF INCOME TAX CHANDRAPUR RANGE, AAYAKAR BHAWAN, RAILWAY STATION ROAD, JAIL WARD, CHANDRAPUR (APPELLANT) (RESPONDENT) APPELLANT BY SHRI S.C. THAKAR , A.R. RESPONDENT BY SHRI D.RAVIKUMAR, D.R. DATE OF HEAR ING: 0 5 - 0 5 - 201 6 DATE OF PRONOUNCEMENT: - 31 / 05 /2016 O R D E R PER MUKUL K. SHRAWAT, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FROM THE ORDER OF LD. CIT - (II), NAGPUR DATED 1 0 . 1 0.201 3 . THE GROUNDS RAISED ARE REPRODUCED BELOW: - 1. L EARNED CIT(A) - II ERRED IN PASSING THE EX - PARTE ORDER. 2. LEARNED CIT(A) - II ERRED IN NOT GIVING PROPER OPPORTUNITY TO ASSESSEE. 3. THE NOTICE ISSUE BY CIT( A) - II NOT RECEIVED BY THE ASSESSEE. 4. LEARNED CIT(A) ERRED IN NOT DECIDED THE APPEAL ON MERITS. 5. LEARNED CIT(A) ERRED IN CONFIRMING THE ADDITION AMOUNTING TO RS.18,33,000/ - U/S.69 OF I.T. ACT, 1961. 6. LEARNED CIT(A) ERRED N ADDING AMOUNTING TO RS.4,75,418/ - AS SHORTAGE IN COAL CLAIMED BY THE ASSESSEE. 7. LEARNED CIT(A) ERRED IN ADDING AMOUNTING TO RS.5,00,000/ - ON ADHOC BASIS. 2. AT THE OUTSET, T HE LD. A.R. MR. S.C.THAKAR HAS PLEADED THAT THE NOTICE S HAVE NOT BEEN PROPERLY COMMUNICATED AND EX - PARTY ORDER WAS PASSED BY LD.CIT ( A). HE HAS ALSO PLEADED THAT WITHOUT DISCUSSING THE MERITS OF THE CASE PROPERLY THE LD. CIT ( A) HAS HE LD THAT IN CASE OF - 2 - ITA NO. 90 /NAG/201 4 DEFAULT OF NON - APPEARANCE HE HAD INHERENT POWER TO DISMISS AN APPEAL. THE LD.CIT ( A) HAS SIMPLY HELD THAT IN SPITE OF SEVERAL OPPORTUNITIES GIVEN, THE APPELLANT COULD NOT BRING ON RECORD EVIDENCES TO ESTABLISH THAT THE EXPENDITURE WAS AN ASCERTAIN LIABILITY . THE CONTENTION OF THE LD. AR IS THAT IF A N OPPORTUNITY BE GRANTED THEN HE IS HOPEFUL TO GET RELIEF. 3. ON THE OTHER HAND, THE LD. DR. MR. D.RAVIKUMAR HAS ARGUED THAT NUMBER OF ADJOURNMENT S W ERE SOUGHT DURING THE HEARING AND THEREAFTE R THE APPELLANT HAD DELIBERATELY AVOIDED THE PROCEEDINGS BEFORE LD. CIT (A) WHICH RESULTED INTO THE DISMISSAL OF APPEAL. THE DEFAULT OF NON - APPEARANCE WAS ON THE PART OF ASSESSEE, HENCE DESERVES NO SYMPATHY. 4. HAVING HEARD THE SUBMISSIONS OF BOTH THE SIDES AND AFTER CONSIDERING THE RECORDS OF THE CASE, WE ARE OF THE VIEW THAT THIS ASSESSEE DESERVES AN OPPORTUNITY OF HEARING BEFORE THE LEARNED CIT(APPEALS). THE ADMITTED FACTUAL POSITION IS THAT THE LEARNED CIT(APPEALS) HAS NOT DECIDED THIS APPEAL ELABORATELY ON MERITS. IN OUR CONSIDERED OPINION, AS PER THE PROVISIONS OF SECTION 250(6) THE ORDER OF THE CIT(APPEALS) DISPOSING OF THE APPEAL SHALL IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. SINC E THIS ORDER IS SILENT ON THE MERITS OF THE CASE, HENCE WE DEEM IT PROPER AS ALSO JUSTIFIABLE TO RESTORE THE ISSUE BACK TO THE FILE OF LEARNED CIT(APPEALS) TO BE DECIDED ON MERITS IN TERMS OF THE PROVISIONS AS REFERRED HEREIN ABOVE. THEREFORE, WE HEREBY DI RECT THIS ASSESSEE TO EITHER PRESENT HIMSELF/ ITSELF OR THROUGH THE AUTHORIZED REPRESENTATIVE WITHIN 30 DAYS ON RECEIPT OF THIS ORDER OF THE TRIBUNAL BEFORE THE LEARNED CIT(APPEALS) SUO MOTO WITHOUT WAITING FOR ANY FORMAL NOTICE OF HEARING AND TAKE ALL NEC ESSARY STEPS TO GET THIS APPEAL FINALIZED AT AN EARLY DATE. HOWEVER, THE REVENUE AUTHORITIES ARE AT LIBERTY TO ADOPT DUE LEGAL RECOURSE AS PRESCRIBED UNDER THE I.T. ACT. 5. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE ALLOWED FOR STATISTICAL PURPOSE. OR DER PRONOU NCED IN THE OPEN COURT ON THIS 31 ST DAY OF MAY , 2016 SD/ - SD/ - (SHAMIM YAHYA) (MUKUL K. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER NAGPUR, DATED: - 31 / 05 /2016 MANGESH BODKHE/ SR.PS/(JMSIR) - 3 - ITA NO. 90 /NAG/201 4 COPY FORWARDED TO : 1. SHRI BHASKAR V. VELLIGATTA LAXMI NAGAR, WADGAON ROAD, CHANDRAPUR - 442401 2. JOINT COMMISSIONER OF INCOME TAX , CHANDRAPUR RANGE, AAYAKAR BHAWAN, RAILWAY STATION ROAD, JAIL WARD, CHANDRAPUR 3. C.I.T. IV, NAGPUR 4. CIT ( APPEALS) - I I , NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR MANGESH BODKHE/SR.PS/(JMSIR)