The ITO,Vapi Ward-4,, Nani Daman v. M/s. Meklon Industries, Nani Daman

ITA 130/AHD/2011 | 2006-2007
Pronouncement Date: 11-11-2011 | Result: Allowed

Appeal Details

RSA Number 13020514 RSA 2011
Assessee PAN AAEFM4918M
Bench Ahmedabad
Appeal Number ITA 130/AHD/2011
Duration Of Justice 9 month(s) 23 day(s)
Appellant The ITO,Vapi Ward-4,, Nani Daman
Respondent M/s. Meklon Industries, Nani Daman
Appeal Type Income Tax Appeal
Pronouncement Date 11-11-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted C
Tribunal Order Date 11-11-2011
Date Of Final Hearing 04-11-2011
Next Hearing Date 04-11-2011
Assessment Year 2006-2007
Appeal Filed On 19-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI A. K. GARODIA ACCOUNTANT MEMBER I.T.A. NO. 130/ AHD/2011 (ASSESSMENT YEAR 2006-07) ITO VAPI WARD 4 DAMAN VS. M/S. MEKLON INDUSSTRIES 90 BHARAT INDUSTRIAL ESTATE BHIMPORE NANI DAMAN PAN/GIR NO. : AAEFM4918M (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI K MADHUSUDAN SR. DR RESPONDENT BY: NONE DATE OF HEARING: 04.11.2011 DATE OF PRONOUNCEMENT: 11/11/2011 O R D E R PER SHRI A. K. GARODIA AM:- THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) VALSAD DATED 19.10.2010 FOR THE ASSESSMENT YEAR 2006-07. THE GROUNDS RAISED BY THE REVENUE ARE AS UNDER: 1) ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE HONBLE CIT(A) HAS ERRED IN ALLOWING THE CAPITAL IN TRODUCED OF RS.10 50 000/- BY THE PARTNERS AS THE CREDIT WORTHI NESS AND GENUINENESS OF CASH INTRODUCTION IS NOT PROVED BY T HE ASSESSEE. 2) ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE HONBLE CIT(A) HAS ERRED IN DELETING THE ADDITION M ADE ON ACCOUNT OF U/S 40(A)(IA) RS.12 89 203/- AS THE ASSESSEE HAS NOT SUBMITTED THE DOCUMENTARY EVIDENCE OF TDS DURING THE ASSESSMENT P ROCEEDINGS. 3) IT IS THEREFORE PRAYED THAT THE ORDER OF THE LD. CIT(A) BE SET ASIDE AND THAT OF THE A.O. BE RESTORED. I.T.A.NO. 130 /AHD/2011 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF THE NOTICE WHICH WAS DULY SERVED ON THE ASSESSEE AS PER THE AC KNOWLEDGMENT AVAILABLE ON RECORD AND HENCE WE PROCEED TO DECIDE THIS APPEAL OF THE REVENUE EX-PARTE QUA THE ASSESSEE. 3. LD. D.R. OF THE REVENUE SUPPORTED THE ASSESSMENT ORDER. IT WAS ALSO SUBMITTED BY HIM THAT ASSESSMENT WAS COMPLETED BY THE A.O. U/S 144 SINCE THERE WAS NO COMPLIANCE BY THE ASSESSEE IN SP ITE OF SEVERAL OPPORTUNITIES GIVEN BY THE A.O. AND LD. CIT(A) HAD DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE WITHOUT OBTAINING ANY REMAND REPORT AND HENCE THIS MATTER SHOULD GO BACK TO THE FILE OF THE A.O. FOR A FRESH DECISION. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. D. R. AND HAVE GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. WE FIND T HAT IT IS NOTED BY THE A.O. ON PAGE 2 OF THE ASSESSMENT ORDER THAT FIVE OP PORTUNITIES WERE PROVIDED BY HIM TO THE ASSESSEE BUT THERE WAS NO CO MPLIANCE AND HENCE THE A.O. COMPLETED THE ASSESSMENT PROCEEDINGS U/S 1 44 OF THE INCOME TAX ACT 1961. THE ADDITION MADE BY THE A.O. WERE DELE TED BY LD. CIT(A) ON THE BASIS OF SUBMISSIONS OF THE LD. A.R. MADE BE FORE HIM BUT HE DID NOT OBTAIN ANY REMAND REPORT AS WE FIND THAT THERE IS NO MENTION ABOUT ANY REMAND REPORT IN THE ORDER OF LD. CIT(A). UNDE R THESE FACTS WE FEEL THAT IN THE INTEREST OF JUSTICE THIS MATTER SHOULD GO BACK TO THE FILE OF THE A.O. FOR A FRESH DECISION AND ACCORDINGLY WE SET A SIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF T HE A.O. FOR A FRESH DECISION. WE WANT TO MAKE IT CLEAR THAT THE ASSESS EE HAS TO BRING THE REQUIRED EVIDENCE ON RECORD BEFORE THE A.O. AND THE REAFTER THE A.O. SHOULD PASS NECESSARY ORDER AS PER LAW AFTER PROVID ING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IF THE ASSESSEE FAILS TO BRING I.T.A.NO. 130 /AHD/2011 3 NECESSARY EVIDENCE ON RECORD BEFORE THE A.O. THEN T HE A.O. IS AT LIBERTY TO DRAW ADVERSE INFERENCE. 5. IN THE RESULT THE APPEAL OF THE REVENUE STANDS ALLOWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH NOV. 2011. SD./- SD./- (BHAVNESH SAINI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED : 11 TH NOV. 2011 SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR AHMEDABAD BY ORDER 6. THE GUARD FILE AR ITAT AHMEDABAD 1. DATE OF DICTATION 4/11 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 4/11.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.09/11 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 11/11 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.11/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11/11/2011 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..