The Ranasan Group Majoor Kamdar Sahakari Mandli Ltd., Sabarkantha v. The Income tax Officer,S.K.Ward-2,, Himatnagar

ITA 476/AHD/2013 | 2008-2009
Pronouncement Date: 31-10-2013 | Result: Allowed

Appeal Details

RSA Number 47620514 RSA 2013
Assessee PAN AAAFT9281A
Bench Ahmedabad
Appeal Number ITA 476/AHD/2013
Duration Of Justice 8 month(s) 7 day(s)
Appellant The Ranasan Group Majoor Kamdar Sahakari Mandli Ltd., Sabarkantha
Respondent The Income tax Officer,S.K.Ward-2,, Himatnagar
Appeal Type Income Tax Appeal
Pronouncement Date 31-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 31-10-2013
Date Of Final Hearing 24-10-2013
Next Hearing Date 24-10-2013
Assessment Year 2008-2009
Appeal Filed On 21-02-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER AND SHRI T.R. MEENA ACCOUNTANT MEMBER ITA NO.476/AHD/2013 A.Y. 2008-09 THE RANASAN GROUP MAJOOR KAMDAR SAHKARI MANDI LTD. PO. RANASAN TAL. PRANTIJ DIST. SABARKANTHA PAN: AAAFT9281A VS INCOME TAX OFFICER SK WARD-2 HIMATNAGAR DIST. SABARKANTHA. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA SR.D.R. ASSESSEE(S) BY : SHRI S.N. DIVETIA A.R. / DATE OF HEARING : 24/10/2013 / DATE OF PRONOUNCEMENT: 31/10/2013 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FRO M THE ORDER OF THE LEARNED CIT(APPEALS)-VIII AHMEDABAD DATED 09/ 11/2012 FOR A.Y. 2008-09 AND THE GROUNDS RAISED ARE REPRODUCED BELOW : 1. THE HONBLE CIT(A) WOULD HAVE TO GIVE THE FURTH ER MORE OPPORTUNITY FOR THE HEARING OF THE APPEAL LOOKING TO THE NATURE OF THE WORK AND ILLNESS OF THE CHAIRMAN OF THE SOCIETY WHICH WERE THE MAIN FACT FO R NOT ATTENDING BEFORE THE HONBLE CIT(A). 2. THE APPELLANT THEREFORE PRAYS YOUR HONOUR TO GIV E FURTHER OPPORTUNITY TO THE APPELLANT AND REMAND THE CASE TO THE LOWER AUTH ORITY FOR ITS VERIFICATION. ITA NO.476/AHD/2013 RANASAN GROUP MAJOOR KAMDAR SAHKARI MANDLI LTD. VS. ITO HIMMATNAGAR SABARKANTHA. FOR A.Y. 2008-09 - 2 - 2. THE IMPUGNED ASSESSMENT ORDER WAS PASSED BY THE AO U/S. 144 OF IT ACT DATED 08.12.2010. THE ASSESSEE IS A CO-OPER ATIVE SOCIETY STATED TO BE MANAGING THE AFFAIRS OF LABOURERS AS A MAJOOR K AMDAR MANDALI. WE HAVE BEEN INFORMED THAT MAINLY THE MAJOOR ARE DOI NG ROAD CONSTRUCTION WORK. THE AO HAS ISSUED FEW NOTICES HOWEVER ALL TH OSE NOTICES WERE NOT COMPLIED; THEREFORE AN EX-PARTE ORDER WAS PASSED. WHEN THE MATTER WAS CARRIED BEFORE LEARNED CIT(A) EVEN THEN THE NOTICE S REMAIN UNATTENDED. RESULTANTLY LEARNED CIT(A) HAS ALSO DECIDED THE AP PEAL AGAINST THE ASSESSEE AND THE ORDER OF THE AO WAS CONFIRMED. 2.1 AS PER THE STATEMENT OF FACTS IT IS CONTESTED THAT DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES THE CASE COULD NOT BE REP RESENTED; RELEVANT PARAGRAPH FROM THE STATEMENT OF FACTS IS REPRODUCED BELOW: AS THE APPELLANT IS A CO-OPERATIVE SOCIETY AND THE NATURE OF WORK IS MAJOR KAMDAR AND THEREFORE ALL THE MEMBERS ARE THE LABOUR ERS AND AFTER PUTTING THE LABOURS JOINTLY THEY EARNED THE INCOME FOR THE SOC IETY. DURING THE YEAR UNDER REVIEW THE SOCIETY HAS THE WORK OF DRAINAGE DIVIDS ION OF THE STATE OF GUJARAT AT GANDHINAGAR AND RECEIVED THE CONTRACT PAYMENT OF RS.87 500/-. THE TDS WAS DEDUCTED FROM THE CONTRACT PAYMENT. THE REASON FOR SUBMITTING THIS THE ORGANIZERS OF THE SOCIETY ARE LABOURERS UNEDUCATED PERSON AND TOILING FOR THEIR LIVELIHOOD THOUGH THE WORK OBRTAINED FROM THE GOVERNMENT. THE CHAIRMAN OF THE SOCIETY SHRI BHIKHABHAI VANKAR IS BEING A SCHEDULED CAST UNEDUCATED PERSON AND HE WAS SERIOUSLY ILL FROM 1.3 .2012 TO 31.8.2012 AND THEREFORE HE HAS NOT SUBMITTED THE NECESSARY INFORM ATION AS REQUIRED BY THE AUTHORIZED REPRESENTATIVE. 3. NOW BEFORE US A LETTER OF THE CHAIRMAN OF THE SO CIETY IS PLACED; WHEREIN HE HAS NARRATED THE REASON OF NON-APPEARANC E BEFORE THE REVENUE AUTHORITIES. HOWEVER IN THIS LETTER AN UND ERTAKING IS GIVEN IN THE FOLLOWING MANNER: 3. ON ACCOUNT OF MY ILLNESS I HAVE NOT RESPONDED T O THE EARLIER NOTICES THOUGH I HAVE FILED THE CERTIFICATE OF ILLNESS FROM THE DOCTORS HOWEVER THE ASSESSMENT HAS BEEN COMPLETED U/S. 144 OF THE I. T. ACT 1961 AND MADE A HUGE ADDITION. AGAINST THE ORDER OF LD. AO I HAVE PREFERRED AN APPEAL BEFORE ITA NO.476/AHD/2013 RANASAN GROUP MAJOOR KAMDAR SAHKARI MANDLI LTD. VS. ITO HIMMATNAGAR SABARKANTHA. FOR A.Y. 2008-09 - 3 - THE HON. CIT (A) VIII AHMEDABAD AND THE HON. CIT(A) VIII HAS DI SMISSED THE APPEAL AND THEREFORE I HAVE PREFERRED A FURTHER APP EAL BEFORE YOUR HONOUR. 4. THE NATURE OF WORK OF MY SOCIETY IS SUPPLYING TH E LABOURERS TO THE WORK ALLOTTED TO US. ALL THE LABOURERS ARE THE MEMBERS O F THE SOCIETY AND THEREFORE WE ARE PUTTING THE LABOURERS JOINTLY AND EARNED THE INCOME FOR THE SOCIETY. DURING THE YEAR UNDER REVIEW THE SOCIETY HAS DONE THE WORK OF DRAINAGE DIVISION OF THE STATE OF GUJARAT AT GANDHINAGAR AND RECEIVED THE CONTRACT PAYMENT OF RS.87.500/-. THE TDS WAS DEDUCTED FROM T HE SAID PAYMENT. 5. I CHAIRMAN OF THE SOCIETY AM COME FROM SCHEDUL ED CASTE UNEDUCATED PERSON AND WAS SERIOUSLY ILL FROM 1.3.2012 TO 31.8. 2012 AND THEREFORE I COULD NOT SUBMIT THE NECESSARY INFORMATION AS REQUIRED BY THE AUTHORIZED REPRESENTATIVE FOR ONWARD SUBMISSION TO LD. A. O. 6. AS WE ALL ILLITERATE PERSONS COULD NOT COMPLY W ITH THE NECESSARY INFORMATION AND THEREFORE UNNECESSARY HUGE DUES WAS IMPOSED BY THE LD. AO. 7. I THEREFORE REQUEST YOUR HONOUR TO KINDLY GIVE ONE MORE OPPORTUNITY TO OUR SOCIETY TO REPRESENT OUR CASE AT FIRST LEVEL I.E. B EFORE THE LD. A.O. I ASSURE THAT I WILL GIVE ALL THE CO-OPERATION TO THE LD. A.O. 8. IN VIEW OF THE ABOVE I PRAY YOUR HONOUR TO KIN DLY GIVE ONE MORE OPPORTUNITY TO THE SOCIETY IN THE INTEREST OF JUSTI CE AND OBLIGE. 4. AFTER HEARING BOTH THE SIDES AND CONSIDERING THE TOTALITY OF THE CIRCUMSTANCES OF THE CASE WE ARE OF THE CONSIDERED OPINION THAT THIS MATTER DESERVES TO BE RESTORED BACK TO THE FILE OF THE AO TO BE DECIDED DE NOVO AS PER LAW NEEDLESS TO SAY AFTER PROVIDING AN ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE THEREFORE RESTORE THIS ISSUE BACK TO THE FILE OF THE AO TO BE DECIDED AFRESH AS PER LAW AFTE R ANALYZING THE FACTS OF THE CASE. SIDE BY SIDE WE HEREBY DIRECT THE ASSESS EE TO PRESENT BEFORE LEARNED AO EITHER IN PERSON OR THROUGH AN AUTHORIZE D REPRESENTATIVE WITHIN 30 DAYS ON RECEIPT OF THIS ORDER AND ASSIST THE AO IN ALL RESPECT TO GET THIS APPEAL FINALIZED AT AN EARLY DATE. IN ANY CASE AO IS AT LIBERTY TO PROCEED AS PER LAW. WITH THESE DIRECTIONS THESE GR OUNDS BEING RESTORED ITA NO.476/AHD/2013 RANASAN GROUP MAJOOR KAMDAR SAHKARI MANDLI LTD. VS. ITO HIMMATNAGAR SABARKANTHA. FOR A.Y. 2008-09 - 4 - BACK FOR DE NOVO ADJUDICATION; HENCE GROUND OF THE ASSESSEE MAY BE TREATED AS ALLOWED ONLY FOR STATISTICAL PURPOSE. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE ONLY. SD/- SD/- (T.R. MEENA) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUDI CIAL MEMBER AHMEDABAD; DATED 31/10/2013 PRABHAT KR. KESARWANI SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III AHMEDABAD 5. / DR ITAT AHMEDABAD 6. / GUARD FILE. / BY ORDER / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD