BL HYBRID SEEDS P LTD., Jaipur V. ITO, Jaipur

MA 151/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5223 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 07-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: R K BHUTRA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YA DAV, AM M.A. NO.151/JP/16 (ARISING OUT OF ITA NO. 239/JP/2013) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2007-08 INCOME TAX OFFICER, WARD-6(4), JAIPUR CUKE VS. M/S B.L. HYBRID SEEDS PVT. LTD., JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AACCB 4843 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI R.K. BHUTRA (CA) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 06/01/2017 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 11/01/2017 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E REVENUE ARISING OUT OF THE ORDER OF THE COORDINATE BENCH DA TED 12.10.2015 IN ITA NO.239/JP/2013 FOR THE ASSESSMENT YEAR 2007-08. IN ITS APPLICATION, THE REVENUE HAS SUBMITTED WHICH AS UND ER:- IN THE RELEVANT CASE, ORDER U/S 143(3) WAS PASSED ON 24.12.2009 AT TOTAL INCOME OF RS.5,04,050/- MAKING ADDITION OF RS.4,42,919/- UNDER VARIOUS HEADS. BEING AGGRIEVED, ASSESSEE FILED AN APPEAL BEFORE T HE CIT(A). CIT(A), JODHPUR(CAMP AT JAIPUR) HAS PARTLY ALLOWED THE APPEAL OF THE ASSESSEE VIDE HIS ORDER M.A. NO.151/JP/16 M/S B.L. HYBRID SEEDS PVT. LTD, JAIPUR 2 DATED 07.02.2013. ACCORDINGLY, AFTER PROVIDING APPE AL EFFECT, INCOME OF THE INCOME IS REDUCED TO RS.4,27,881/-. THE ASSESSEE HAS AGAIN FILED AN APPEAL BEFORE THE HONBLE ITAT, JAIPUR BENCH AGAINST THE ORDER OF CIT(A), JODHPUR(CAMP AT JAIPUR). THE COUNSEL OF THE ASSESSEE SUBMITTED BEFORE THE HONBLE ITAT THAT THE CIT(A) DECIDED THE APPEAL EX-PARTE AND THE ASSESSEE DID NOT RECEIVE ANY NOTICE REGARDING HEARING FOR APPEAL AND FURTHER REQUESTED TO SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE CASE TO CIT(A). THE HONBLE ITAT AFTER CONSIDERING THE FACTS AND CIRCUMSTANCES, OBSERVED THAT THE ASSESSEE HAS NO KNOWLEDGE ABOUT THE TRANSFER OF APPEAL TO CIT(A), JODHPUR AND NO NOTICE OF HEARING WAS SERVED ON THE ASSESSEE, THEREFORE, IN INTEREST OF JUSTICE, THE AP PEAL OF THE ASSESSEE IS SET ASIDE AND RESTORED BACK TO T HE FILE OF THE AO TO DECIDE THE SAME AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD IN ACCORDANCE WITH YOU. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND DECISION AT THE LEVEL OF THE HONBLE ITAT, IT IS SUBMITTED THAT THE ASSESSEE HAS CHALLENGED THE EX- PARTE ORDER OF CIT(A). FURTHER, THE AO PASSED THE ASSESSMENT ORDER AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD. THEREFORE, THE HONBLE ITAT HAS ERRED IN RESTORING THE CASE TO THE FILE OF THE AO INSTEAD OF RESTORING THE MATTER TO THE LEVEL OF CIT(A). HENCE, THE CASE SHOULD HAVE BEEN RESTORED TO THE CIT(A). SINCE MISTAKE IS APPARENT FROM THE ORDER OF THE HONBLE ITAT, JAIPUR BENCH, JAIPUR, THE SAME MAY KINDLY BE RECTIFIED UNDER SECTION 254(2) OF IT ACT, 1961 BY RECALLING THE AFORESAID ORDER AND RESTORING THE CASE TO CIT(A). M.A. NO.151/JP/16 M/S B.L. HYBRID SEEDS PVT. LTD, JAIPUR 3 2. ON PERUSAL OF THE COORDINATE BENCH DECISION DAT ED 12.10.2015, WE FIND THAT THE COORDINATE BENCH HAS NOTED THAT THE ASSESSEE COMPANY WAS PREVENTED BY A SUFFICIENT CAUSE IN NOT COMPLYING WITH THE NOTICE RECEIVED FROM THE LD. CIT(A) AND IN THE INTEREST OF JUSTICE, IT WAS PRAYED BY THE LD. COUNSEL FOR THE ASSESSEE THAT THE ORDER OF THE LD. CIT(A) MAY KINDLY BE SET ASIDE AND RESTORED BACK THE APPEAL TO THE CIT(A) FOR A FRESH HEARING. HOWEVER, IN THE OPERATIVE PART OF THE ORDER WHICH IS CONTAINED AT PARA-2.3, THE COORDINATE BENCH HAS HEL D AS UNDER:- 2.3 I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSE D THE MATERIALS AVAILABLE ON RECORD. SINCE THE ASSESSEE H AS NO KNOWLEDGE ABOUT THE TRANSFER OF APPEAL TO LD. CIT(A), JODHPUR AND NO NOTICE OF HEARING WAS SERVED ON THE ASSESSEE, THEREFORE, IN INTEREST OF JUSTICE, THE AP PEAL OF THE ASSESSEE IS SET ASIDE AND RESTORED BACK TO THE FILE OF AO TO DECIDE THE SAME AFRESH AFTER PROVIDING REASON ABLE OPPORTUNITY OF BEING HEARD IN ACCORDANCE WITH LAW. THU S THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICA L PURPOSES. 3. IN LIGHT OF ABOVE, WE AGREE WITH THE CONTENTION OF THE REVENUE THAT THERE IS AN APPARENT MISTAKE WHICH IS CREPT IN THE ORDER PASSED BY THE COORDINATE BENCH. ACCORDINGLY, THE EXISTING PAR A-2.3 OF THE ORDER SHOULD BE REPLACED AND READ AS UNDER:- 2.3. I HAVE HEARD THE RIVAL CONTENTIONS AND PERU SED THE MATERIALS AVAILABLE ON RECORD. SINCE THE ASSESS EE HAS NO KNOWLEDGE ABOUT THE TRANSFER OF APPEAL TO LD. CIT( A), M.A. NO.151/JP/16 M/S B.L. HYBRID SEEDS PVT. LTD, JAIPUR 4 JODHPUR AND NO NOTICE OF HEARING WAS SERVED ON THE ASSESSEE, THEREFORE, IN INTEREST OF JUSTICE, THE AP PEAL OF THE ASSESSEE IS SET ASIDE AND RESTORED BACK TO THE FILE OF LD.CIT(A) TO DECIDE THE SAME AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD IN ACCORDANCE WITH LAW. THUS THE APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11/01/2017. SD/- SD/- DQY HKKJR FOE FLAG ;KNO (KUL BHARAT) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11/01/2017. * SANJEEV. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE I.T.O., WARD-(4), JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- M/S B.L. HYBRID SEEDS PVT. LTD., JAI PUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE {M.A. NO.151/JP/16} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR