Dr. Birsa Oraon, Ranchi V. ACWT, Patna

WTA 2/RAN/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9570 (ITAT-RANCHI)
• Duration Of Justice: 4 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1994-1995
• Appeal Filed On: 16-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK ROUSHAN SR S C
• Assessee Lawyers: D V PATHY
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI CIRCUIT BENCH, RANCHI BEFORE SHRI N.S. SAINI, HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER WTA NOS. 1 TO 3/RAN/2015 (ASST. YEARS : 1996-97, 1994-95 & 1995-96) DR. BIRSA ORAON, SARNA NIWAS, BOOTY MORE, RANCHI. VS. ACWT, CENTRAL CIRCLE-2, PATNA. PAN NO. AACPO 0534 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI D.V. PATHY ADV. DEPARTMENT BY : SHRI DEEPAK ROUSHAN SR.SC DATE OF HEARING : 26/10/2015. DATE OF PRONOUNCEMENT : 26/10/2015. O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINS T THE SEPARATE ORDERS OF COMMISSIONER OF WEALTH TAX (APPEALS), RAN CHI, EACH DATED 27/10/2014 FOR THE ASSESSMENT YEARS 1996-97, 1994-9 5 & 1995-96. 2. AT THE OUTSET, THE AUTHORIZED REPRESENTATIVE OF T HE ASSESSEE ARGUING ON GROUND NO.4 OF THE APPEAL SUBMITTED THAT THE COMMISSIONER OF WEALTH TAX (APPEALS) VIOLATED THE PRINCIPLES OF NATURAL JUSTICE IN NOT ALLOWING OPPORTUNITY OF HEARING TO THE ASSESSEE TO REPRESENT ITS APPEALS BEFORE HIM AND THEREFORE SUBMITTED THAT THE APPEALS SHOULD BE RESTORED BACK TO THE FILE OF THE COMMISSIONER OF WEALTH TAX (APPEALS) FOR RE-ADJUDICATING THE APPEALS OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 2 WTA NO. 1-3/RAN/2015 3 . DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT HE HAD NO OBJECTION TO THE MATTERS BEING RESTORED BACK TO THE FILE OF T HE COMMISSIONER OF WEALTH TAX (APPEALS) FOR ADJUDICATING THE APPEALS O F THE ASSESSEE AFRESH. 4. AFTER PERUSING THE ORDERS OF THE LOWER AUTHORITIES AND THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THE COM MISSIONER OF WEALTH TAX (APPEALS) HAD FIXED THE APPEALS FOR HEARING ON ONE DAY ONLY I.E. 26/08/2014 AND THE ORDER WAS PASSED ON 27/10/2014. THUS, WE FIND THAT THE CONTENTION OF THE ASSESSEE THAT NO PROPER OPPORTUNITY OF HEARING WAS ALLOWED TO HIM BEFORE DISPOSING THE APP EALS IS CORRECT. FURTHER, FROM THE ORDER OF THE COMMISSIONER OF WEAL TH TAX (APPEALS), WE FIND THAT HE HAS NOTED THAT HE HAS CONSIDERED AL L THE SUBMISSIONS OF THE ASSESSEE, BUT NOWHERE DISCUSSED IN THE ORDER WH ATEVER THE SUBMISSIONS OF THE ASSESSEE AND WHY THEY HAVE BEEN REJECTED. IN OUR CONSIDERED OPINION, COMMISSIONER OF WEALTH TAX (APP EALS) HAS TO PASS A REASONED ORDER AFTER CONSIDERING ALL THE SUBMISSI ONS AND PLEA OF THE ASSESSEE, SO THAT, THE ASSESSEE IS IN A POSITION TO MEET ITS CASE BEFORE THE HIGHER FORUM. THE REASONS OF THE COMMISSIONER OF WEALTH TAX (APPEALS) ARE THE HEART AND SOUL OF THE ORDER. THE REFORE, IN THE GIVEN FACTS AND CIRCUMSTANCES OF THE CASE, WE AGREE WITH THE SUBMISSION OF THE ASSESSEE AND THE DEPARTMENTAL REPRESENTATIVE AL SO DID NOT HAVE ANY OBJECTION TO RESTORE THE MATTERS BACK TO THE FI LE OF COMMISSIONER OF WEALTH TAX (APPEALS), HENCE, WE SET ASIDE THE ORDER S OF THE COMMISSIONER OF WEALTH TAX (APPEALS) FOR ALL THE YE ARS UNDER CONSIDERATION AND REMAND THE MATTERS BACK TO HIS FI LE FOR ADJUDICATION AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTU NITY OF HEARING TO THE ASSESSEE AND ALSO DIRECT HIM TO PASS A REASONED ORDER CONSIDERING ALL THE SUBMISSIONS OF THE ASSESSEE. THUS, APPEALS FOR ALL THE YEARS UNDER CONSIDERATION ARE ALLOWED FOR STATISTICAL PUR POSE. 3 WTA NO. 1-3/RAN/2015 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON MONDAY, THE 26 TH DAY OF OCTOBER, 2015 AT RANCHI. SD/- SD/- (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26 TH OCTOBER, 2015. VR/- COPY TO: 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R. 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., RANCHI 4 WTA NO. 1-3/RAN/2015 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 26/10/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 27/10/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 27/10/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 27/10/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 27/10/2015 SR.PS 6. DATE OF PRONOUNCEMENT 26/10/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 27/10/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER