Jascon Enterbuild, Ranchi V. ACIT, C.C.2, Ranchi

ITSSA 118/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7822 (ITAT-RANCHI)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 21-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 24-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: INDRAJIT SINGH
• Assessee Lawyers: M K CHOWDHURY
• Section: 143(3); 153A; 201; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH E COURT AT KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER IT (SS) A NO. 1 1 3 TO 1 19 / RAN / 201 9 ASSESSMENT YEARS :2003-04 TO 2009-10 JASCON ENTERBUILD JASCON PLAZA, DANGRA TOLI CHOWK, LALPUR, RANCHI- 834001 [ PAN NO.AADFJ 0727A ] V/S . ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 7 TH FLOOR, MAHAVIR TOWER, OPP. GEL CHURCH COMPLEX, MAIN ROAD, RANCHI-834001 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI M.K. CHOWDHURY, ADVOCATE /BY RESPONDENT SHRI INDRAJIT SINGH. CIT-DR /DATE OF HEARING 21-07-2020 /DATE OF PRONOUNCEMENT 21-07-2020 / O R D E R PER BENCH (ORAL):- THESE SEVEN ASSESSEES APPEAL(S) FOR ASSESSMENT YE AR(S) 2003-04 TO 2009-10 ARISE AGAINST THE COMMISSIONER OF INCOME TA X (APPEALS)-PATNA-3S SEPARATE ORDERS ALL DATED 20.09.2019 PASSED IN CASE NOS. CIT(A),PATNA- 3/10460, 10460, 10532,10462, 10464,10466 &10109/201 1-12 (MANUAL APPEAL REGISTER NO. 769, 770, 1008, 771, 772, 773); RESPEC TIVELY INVOLVING PROCEEDINGS U/S 153A R.W.S.143(3) THE INCOME TAX AC T, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. IT(SS)A NO.113 TO 119/RAN/2019 A.YS. 03- 04 TO 09-10 JASCON ENTERBUILD RNC VS. ACIT C.C-2, RAN PAGE 2 2. WE NOTICE AT THE OUTSET THAT THE CIT(A)S LOWER APPELLATE ORDER(S) UNDER CHALLENGE HAS DECLINED TO CONDONE DELAY OF MORE THA N A YEAR IN ASSESSEES ALL LOWER APPEAL. HE HAS NOT ADJUDICATED UPON THE VARIO US ISSUE(S) ON MERITS IN OTHER WORDS. CASE FILES INDICATE THAT THE ASSESSING OFFICER HAD FRAMED HIS SECTION 153A R.W.S. 143(3) ASSESSMENT(S); ALL ON 19 .08.2011, WHICH WERE SERVED ON THE ASSESSEE ON 09.09.2011. THERE IS FURT HER NO QUARREL BETWEEN THE PARTIES THAT THIS TAXPAYER FILED FOR SEC. 154 R ECTIFICATION IN ALL THESE SEVEN ASSESSMENT(S) BEFORE THE ASSESSING OFFICER ON 04.10 .2012. WE ARE INFORMED THAT THE ASSESSING OFFICER REFUSED THE SAME VIDE A ORDER(S) DATED 18.10.2012. THE ASSESSEE THEREAFTER INSTITUTED ALL THE SEVEN LO WER APPEAL(S) ON 16.11.2012. IT IS IN THIS BACKDROP OF FACTS THAT T HE CIT(A) HAS DECLINED TO CONDONE ITS FOREGOING DELAY IN FILING OF ASSESSEES SEVEN APPEAL(S). 3. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO R IVAL CONTENTIONS. MR. SINGH HAS VEHEMENTLY CONTENDED THAT THE ASSESSEE HA D NOT BEEN DILIGENT IN PROSECUTING ITS REMEDY OF FILING APPEAL(S) BEFORE T HE CIT(A) WITHIN THE TIME LIMITATION PRESCRIBED. HE FAILS TO DISPUTE ALTHOUGH THE ASSESSEE HAD SOUGHT TO RECTIFY THE ASSESSMENT IN ISSUE, THE SAME STOOD FIL ED WITHIN THE TIME LIMIT PRESCRIBED OF FOUR YEARS UNDER THE PROVISION OF THE ACT. BE THAT AS IT MAY, THE FACT REMAINS THAT THE CIT(A) HAS NOT DEALT WITH MER ITS OF THE VARIOUS ISSUES ON ALL FACTUAL AND LEGAL ASPECTS. WE QUOTE HON'BLE APE X COURTS LANDMARK JUDGMENT COLLECTOR, LAND ACQUISITION VS. MST. KATIJI (1987) 167 ITR 471 (SC) HELD LONG BACK THAT ALL TECHNICAL ASPE CTS MUST MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE AND RESTORE THE ASSESS EES GRIEVANCE RAISED IN THESE SEVEN APPEALS BACK TO THE CIT(A) FOR HIS APPR OPRIATE ADJUDICATION ON MERITS AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNIT IES OF HEARING. IT(SS)A NO.113 TO 119/RAN/2019 A.YS. 03- 04 TO 09-10 JASCON ENTERBUILD RNC VS. ACIT C.C-2, RAN PAGE 3 4. THESE ASSESSEES SEVEN APPEAL(S) IT(SS)A NO.113 TO 119/RAN/2019 ARE ALLOWED FOR STATISTICAL PURPOSED IN ABOVE TERMS . A COPY OF THE INSTANT COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILE( S) . ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEAR ING ON TUESDAY 21 ST JULY, 2020 SD/- SD/- ( ') ($% ') (DR. A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *DKP SR.P.S. &- 21 / 07/ 20 20 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-JASCON ENTERBUILD JASCON PLAZA, DANGRA T OLI CHOWK, LALPUR RANCHI, JHARKHAN D-834001 2. /RESPONDENT-ACIT, C.C-2, 7 RD FLOOR, MAHAVIR TOWER, OPP. GEL CHURCH COMPLEX MAIN ROAD, RANC HI-834001 3. 0 3 / CONCERNED CIT RANCHI 4. 3- / CIT (A) RANCHI 5. 6 %%0, 0, / DR, ITAT, RANCHI 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ 0,