M/S SURYA HOMES, HAZARIBAGH V. ITO WARD-2(2), HAZARIBAG

ITA 95/RAN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0476 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 11-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTY
• Assessee Lawyers: M K CHOUDHARYMANAV PODDA

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI SMC BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO. 95 / RAN /201 8 ASSESSMENT YEAR : 2013 - 14 M/S. SURYA HOMES, 2 ND FLOOR, APARAJITA BUILDING NEAR BANK OF BARODA, MITHA TANK ROAD, HAZARIBAG. VS. ITO, WARD 2(2), HAZARIBAG PAN/GIR NO. AAZFS 9812 P (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI M.K.CHOUDHARY/MANAV PODDA , ADV REVENUE BY : SHRI A.K.MOHANTY, JCIT DATE OF HEARING : 28 / 11 / 2018 DATE OF PRONOUNCEMENT : 28 / 11 / 2018 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), HAZARIBAG , D ATED 14.2.2018 FOR THE ASSESSMENT YEAR 2013 - 14. 2. THE ASSESSE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. FOR THAT THE ORDER OF THE LEARNED C.I.T (A) DATED 14.02.2018 IS ILLEGAL AND IS NOT MAINTAINABLE. 2. FOR THAT THE LEARNED CIT (A) ERRED IN DISMISSING THE APPEAL IN LIMINE ON THE GROUND THAT THE APPEAL IS NOT MAINTAINABLE AS THERE ARE NO GROUNDS OF APPEAL AT ALL AS PER FORMS NO. 35 WHICH NEEDS TO BE ADJUDICATED. 3. FOR THAT THE LEARNED CIT (A) OUGHT TO HAVE LOOK INTO FORM NO.35 SL. N.2A AND 6(B) AND OUGHT NOT TO HAVE DRIFTED AWAY BY MERE TYPING MISTAKE IN STATEMENT OF FACTS AND GROUNDS OF ITA NO.95/RAN/2018 ASSESSMENT YEAR : 2013 - 14 P A G E 2 | 3 APPEALS. FOR THAT THE LEARNED CIT (A) HAVE NOT ALLOWED PERMISSION FOR RECTIFYING THE DEFECTS AND WITHOUT CONSIDERING THE WRITTEN SUBMISSION DISMISSED THE APPEAL IN LIMINE 4. FOR THAT THE ORDER OF THE LEARNED ASSESSING OFFICER U/S 143 (3) MAKING AN ADDITION OF RS. 724600/ - WITHOUT CONSIDERING THE FACTS OF THE CASE IS ILLEGAL ARBITRARY AND IS NOT MAINTAINABLE. 3. AT THE TIME OF HEARING, LD AUTHORISED REPRESENTATIVE OF THE ASSESSE SUBMITTED THAT BY MISTAKE THE ASSESSE FILED GROUNDS OF APPEAL FOR ASSESSMENT YEAR 2010 - 2011 WITH F ORM NO.35 FILED BEFORE THE CIT( A) AND, THEREFORE, THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSE OBSERVING THAT THE ISSUES DOES NOT ARISE OUT OF THE ORDER OF THE ASSESSING OFFICER. HE SUBMITTED THAT BEFORE DISMISSING THE APPEAL, NO OPPORTUNITY WAS ALLOWED BY THE CIT(A) TO RECTIFY THE DEFECT IN THE APPEAL. HENCE, HE PRAYED THAT MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO ALLOW THE ASSESSE TO FILE CORRECT GROUNDS OF APPEAL BEFORE HIM AND, THEREAFTER, ADJUDICATE THE APPEAL ON MERITS. 4. ON THE OTHER HAND, LD DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTION TO THE S UBMISSION OF LD AUTHORISED REPRESENTATIVE OF THE ASSESSE. 5. IN THE CIRCUMSTANCES, I SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO HIS FILE TO ALLOW THE ASSESSE TO FILE THE CORRECT GROUNDS OF APPEAL AND THEREAFTER ADJUDICATE THE APPEAL O F ITA NO.95/RAN/2018 ASSESSMENT YEAR : 2013 - 14 P A G E 3 | 3 THE ASSESSE ON MERITS AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSE. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 28 / 11 /2018. SD/ - ( N.S SAINI) A CCOUNTANT MEMBER RANCHI ; DATED 28 / 11 /2018 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT.SECRETARY, ITAT, RANCHI ON TOUR 1. M/S. SURYA HOMES, 2 ND FLOOR, APARAJITA BUILDING NEAR BANK OF BARODA, MITHA TANK ROAD, HAZARIBAG. 2. THE RESPONDENT. ITO, WARD 2(2), HAZARIBAG 3. THE CIT(A) - HAZARIBAG 4. PR.CIT - HAZARIBAG 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//