M/s Trambakam Flour Mills Ltd, V. DCIT, Ranchi

ITSSA 20/RAN/2016

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3785 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 25-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 25-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L A K MOHANTY
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER IT (SS) A NO. 20/ RAN/201 6 ASSESSMENT YEAR : 2008 - 2009 M/S. TRAMBAKAM FLOUR MILLS LTD.,BIRIBARI, CHANDWAK, JAUNPUR VS. DCIT, CENTRAL CIRCLE - 1, RANCHI PAN/GIR NO. AABCT 6723 B (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY: NONE REVENUE BY : SHRI L A .K.MOHANTY, JCIT DATE OF HEARING : 24 /05 / 201 8 DATE OF PRONOUNCEMENT : 25 /05/ 2018 O R D E R PER N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 3, PATNA, DATED 15.3.2016 FOR THE ASSESSMENT YEAR 2008 - 2009. 2. LD A.R. OF THE ASSESSEE HAS FILED A WRITTEN SUBMISSION DATED 21.5.2018, WHEREIN, IT IS STATED THAT THE CIT(A) PASSED THE ORDER EXPARTE WITHOUT PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE. HENCE, IN THE INTEREST OF NATURAL JUSTICE, THE ORDER PASSED BY THE CIT(A) MAY BE SET ASIDE TO HIS FILE AS THE ON THE SAME SET OF FACTS , THE APPEALS IN OTHER CASE OF GROUP ASSESSEE ARE FIXED FOR HEARING BY THE CIT(A). 2 IT(SS)A NO. 20/RAN/2016 ASSESSMENT YEAR: 2008 - 2009 3. WE FIND THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE EXPARTE ALTHOUGH THE ASSESSEE HAD SUBMITTED TIME PETITION. WE ALSO FIND FROM THE ORDER OF THE CIT(A) THAT THE CIT(A) HAS PROVIDED SUFFICIENT OPPORTUNITIES TO THE ASSESSEE ON THE GROUND OF PREPARATION OF DETAILS. HOWEVER, WE FIND THAT IN ORDER TO RENDER SUBSTANTIAL JUSTICE TO THE ASSESSEE, ALL MATERIALS FACTS ARE REQUIRED TO BE BROUGHT ON RECORD TO ADJUDICATE THE ISSUE. FOR DOING SO, AN OPPORT UNITY HAS TO BE ALLOWED TO THE ASSESSEE. THEREFORE, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE APPEAL BACK TO HIS FILE FOR ADJUDICATING THE APPEAL AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4 . IN THE RE SULT, APPEAL FIL ED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 /05 /201 8 SD/ - SD/ - (PAVAN KUMAR GADALE) (N.S SAINI) JUDICIAL MEMBER A CCOUNTANT MEMBER RANCHI; DATED 25 /05 /201 8 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PS, ITAT, CAMP AT RANCHI 1. THE APPELLANT : M/S. TRAMBAKAM FLOUR MILLS LTD.,BIRIBARI, CHANDWAK, JAUNPUR 2. THE RESPONDENT: DCIT, CENTRAL CIRCLE - 1, RANCHI 3. THE CIT(A) - 3, PATNA 4. PR. CIT , 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//