M/s. Vishwas Enterprises, Indore V. DCIT5(1), Indore

ITA 925/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0809 (ITAT-INDORE)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 25-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.P.MOURYA
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 68; 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.925/IND/2019 ASSESSMENT YEARS: 2016-17 APPELLANT BY NONE REVENUE BY SHRI R.P. MOURYA , SR. DR DATE OF HEARING 1 0.06 .2020 DATE OF PRONOUNCEMENT 11 .0 6 .2020 O R D E R PER MANISH BORAD, AM. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)-II, INDORE DATED 08.07.2019 PERTAINING TO ASSESSMENT YE AR 2016-17. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 2. ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL; L. THAT THE LEARNED CIT(A)-2 HAS PASSED THE EX-PARTE O RDER WITHOUT GIVING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD. M/S VISHWAS ENTERPRISES, 104, MAN HERITAGE, 6/2 SOUTH TUKOGANJ, NEAR HIGH COURT, INDORE VS. DCIT 5 (1),INDORE (APPELLANT) (REVENUE ) PAN A A G F V 4869G ITA NO.925/IND/2019 VISHWAS ENTERPRISES 2 2. THAT THE ORDER PASSED U/S 143(3) IS ILLEGAL, WRONG AND BAD IN LAW. 3. THAT THE ADDITION MADE OF RS.13,43,159/- ON ACCOUNT OF FIXED ASSETS IS ILLEGAL, WRONG AND BAD IN LAW. 4. THAT THE ADDITION MADE OF RS.3,50,000/- ON ACCOUNT OF UNSECURED LOAN IS ALSO ILLEGAL, WRONG AND BAD IN LAW. 5. THAT THE ADDITION MADE OF RS.1,21,78,596/- ON ACCOU NT OF UNSECURED LOANS U/S 68 OF THE ACT IS ALSO ILLEGAL, WRONG AND BAD IN LAW. 6. THAT THE ADHOC ADDITION OF RS.5,00,000/- OUT OF DIS ALLOWANCES OF VARIOUS EXPENSES S ALSO ILLEGAL, WRONG AND BAD IN LAW. 7. THAT THE APPELLANT FIRM CRAVES LEAVE TO ADD, ALTER, AMEND AND/OR WITHDRAW ANY GROUND OF APPEAL ON OR BEFORE THE HEAR ING OF APPEAL . 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE AP PEAL WAS TAKEN UP WITH THE ASSISTANCE OF LD. DEPARTMENTAL RE PRESENTATIVE. ON PERUSAL OF THE IMPUGNED ORDER WE FIND THAT THE O RDER OF LD. CIT(A) IS EX-PARTE DUE TO NON APPEARANCE OF THE ASSESSEE. LD. CIT(A) HAS NOT DEALT WITH MERITS OF THE CASE. 4. LD. DEPARTMENTAL REPRESENTATIVE SUPPORTED THE OR DERS OF LD. CIT(A) CONTENDING THAT NO SUFFICIENT OPPORTUNITY WA S GIVEN TO THE ASSESSEE WHICH WAS NOT AVAILED. 5. WE HAVE HEARD LD. DEPARTMENTAL REPRESENTATIVE AN D PERUSED THE RECORDS PLACED BEFORE US. CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT SINCE NO MEANINGFUL OPPORTUNITY WAS PROVIDED TO THE ASSESSEE , IN THE ITA NO.925/IND/2019 VISHWAS ENTERPRISES 3 INTEREST OF JUSTICE AND BEING FAIR TO BOTH THE PART IES AND CONSIDERING THE FACT THAT LD. CIT(A) HAS NOT DEALT WITH THE MER ITS OF THE CASE, WE RESTORE ALL THE ISSUES RAISED ON MERITS IN THE INST ANT APPEAL TO THE FILE OF LD. CIT(A) FOR AFRESH ADJUDICATION AND FOR PASSING A SPEAKING ORDER AFTER PROVIDING REASONABLE OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO COOPERATE /APPEAR BEFORE LD. CIT(A) ON THE DATE OF HEARING AND SHOULD REFRA IN FROM TAKING UNNECESSARY ADJOURNMENT UNLESS OTHERWISE REQUIRED F OR REASONABLE CAUSE. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. THE ORDER PRONOUNCED IN THE OPEN COURT ON 11 .06.2020. SD/- SD/- ( KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 11 JUNE, 2020 /DEV COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER, ASSTT.REGISTRAR, I.T.A.T., INDORE