M/S SUBHASH STONE INDUSTRIES PRIVATE LIMITED,NAINITAL V. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

ITA 109/ALLD/2019

AI Insights

The case involves M/s Subhash Stone Industries (P) Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals) concerning the assessment year 2014-15. The primary contention in the appeal was the disallowance of security charges and an addition related to VAT under section 43B of the Income Tax Act. The assessee argued that they were not given a reasonable opportunity to present relevant details and documents before the CIT(A). The Departmental Representative supported the CIT(A)'s decision. The Tribunal, after considering the submissions, decided to remand the issues back to the CIT(A) for a de novo decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717218 (ITAT-ALLAHABAD)
• Duration Of Justice: 5 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 06-09-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMALENDU NATH MISHRA
• Assessee Lawyers: PRAVEEN GODBOLE
• Keywords: Opportunity of being heard
• Section: 143(3); 43B

Judgement Text

"I.T.A. No.109/Alld/2019 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.109/Alld/2019 Assessment year:2014-15 M/s Subhash Stone Industries (P) Ltd., Ambika Vihar, Haldwani, Nainital. PAN:AABCR0021Q Vs. A.C.I.T., Central Circle, Allahabad (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.109/Alld/2019 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 21/05/2019 of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. 2. The facts of the case, in brief, are that the assessee filed its return of income on 18/11/2024 declaring total income of Rs.37,67560/-. The Appellant by Shri Praveen Godbole, C.A. Respondent by Shri Amalendu Nath Mishra, CIT, D.R. Printed from counselvise.com I.T.A. No.109/Alld/2019 Assessment Year:2014-15 2 Assessing Officer processed the return filed by the assessee and passed assessment order u/s 143(3) of the Act on 19/12/2016 and determined the total income of the assessee at Rs.50,75,580/- by making various disallowances. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide order dated 21/05/2019, the assessee’s appeal was partly allowed by learned CIT(A). Being aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). 3. There are two issues raised in the grounds of appeal filed by the assessee. The first issue is regarding the disallowance of security charges amounting to Rs.1,51,568/-. The second issue is regarding the addition of Rs.3,93,259/- by way of addition under section 43B of the Act in respect of claim of VAT. 4. At the time of hearing, the learned A.R. for the assessee submitted that the assessee did not get reasonable opportunity to submit the relevant details/documents before the learned CIT(A). He requested that the aforesaid issues be restored back to the file of the learned CIT(A) with the direction to pass de novo order on these issues after providing reasonable opportunity to the assessee. The learned D.R. for Revenue supported the order of learned CIT(A) and relied on the same. 5. We have heard the rival parties and have gone through the material placed on record. In view of the submissions made by learned A.R. for the assessee, the aforesaid two issues regarding the disallowance of security charges amounting to Rs.1,51,568/- and regarding the addition of Rs.3,93,259/- by way of addition under section 43B of the Act are restored back to the file of the learned CIT(A) for fresh adjudication on these specific Printed from counselvise.com I.T.A. No.109/Alld/2019 Assessment Year:2014-15 3 points in accordance with law after providing reasonable opportunity of being heard to the assessee. 6. In the result, the appeal of the assessee stands partly allowed for statistical purposes. (Order pronounced in the open court on 22/08/2025) Sd/. Sd/. (ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:22/08/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad Printed from counselvise.com "