Shri Prem Prakash Goyal, Gamharia V. ACIT, C.C., Jamshedpur

ITSSA 64/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6384 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 11-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 143(3); 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI E-COURTAT KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODARA, JM IT(SS)A NO.64/RAN/2019 ASSESSMENT YEAR:2016-17 SHRI PREM PRAKASH GOYAL C/O M/S ACCROPOLY METALS IN., M-37 & M-40(PART), IVTH PHASE, ADITYAPUR INDUSTRIAL AREA, GAMHARIA, JHARKHAND- 832108. / V/S . ACIT, CENTRAL CIRCLE, JAMSHEDPUR PAN NO.ADQPG9708G /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI INDERJEET SINGH, CIT /DATE OF HEARING 02-09-2020 /DATE OF PRONOUNCEMENT 16-09-2020 /O R D E R PER S. S. GODARA: THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2016-17 ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-3, PATNAS ORDER DATED 03.01.2019 PASSED IN CASE NO.107/CIT(A)-3/PAT/2017-18 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; (IN SHORT THE ACT). CASE CALLED TWICE. NONE APPEARS AT ASSESSEES BEHEST. WE THEREFORE PROCEED EX PARTE AGAINST THE ASSESSEE. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A)S LOWER APPELLATE ORDER THAT DIRECTING THE ASSESSING OFFICER TO CONSIDER CASH SEIZED AMOUNTING TO RS.45,00,000/- ON 11.09.2015 FOR PURPOSE OF CHARGING SECTION 234B & C INTEREST, HAS BEEN PASSED EX PARTE. IT(SS)A NO.64/RAN/2019 ASSESSMENT YEAR:2016-17 SHRI PREM PRAKASH GOYAL . PAGE 2 3. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THAT THERE IS NO INDICATION IN THE LOWER APPELLATE DISCUSSION AS TO WHETHER THE CIT(A) HAD AFFORDED ADEQUATE OPPORTUNITY OF HEARINGS OR NOT TO THE ASSESSEE. FACED WITH THIS SITUATION, WE DEEM IT APPROPRIATE TO RESTORE THE ASSESSEES INSTANT SOLE SUBSTANTIVE GRIEVANCE BACK TO THE CIT(A) FOR HIS FRESH APPROPRIATE ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 16/09/2020. SD/- SD/- (J. SUDHAKAR REDDY) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA; DATE: 16/09/2020 RS / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- SHRI PREM PRAKASH GOYAL 2. /RESPONDENT- ACIT, CENTRAL CIRCLE, JAMSHEDPUR 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, 6. [ / GUARD FILE. //TRUE COPY// BY ORDER/ , SR. PRIVATE SECRETARY