M/s. Allied Earthmovers, Pune v. DCIT, Circle-2, Pune

ITA 544/PUN/2013 | 2009-2010
Pronouncement Date: 28-10-2013 | Result: Allowed

Appeal Details

RSA Number 54424514 RSA 2013
Assessee PAN AAGFA4056N
Bench Pune
Appeal Number ITA 544/PUN/2013
Duration Of Justice 8 month(s) 3 day(s)
Appellant M/s. Allied Earthmovers, Pune
Respondent DCIT, Circle-2, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 28-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 28-10-2013
Assessment Year 2009-2010
Appeal Filed On 25-02-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE: SHRI G. S. PANNU ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR JUDICIAL MEMBER ITA NO. 544 /PN/2013 ASSESSMENT YEAR : 2009 - 10 M/S. ALLIED EARTHMOVERS FLAT NO. 4 FIRST FLOOR PATEL COMPLEX 98 BHUSARI COLONY PAUD ROAD KOTHRUD PUNE VS. DY. C.I.T. CIRCLE - 2 PUNE (APPELLANT) (RESPONDENT) PAN NO. AAGFA4056N APPELLANT BY: SHRI SUNIL GANOO RESPONDENT BY: SHRI P.L. PATHADE DATE OF HEARING : 22 - 10 - 2013 DATE OF PRONOUNCEMENT : 28 - 10 - 2013 ORDER P ER R.S. PADVEKAR JM : - THIS APPEAL IS FILED BY THE ASSESSEE CHALLENGING THE IMPUGNED ORDER OF THE LD. CIT(A) - II PUNE DATED 31 - 10 - 2012 FOR THE A.Y. 2009 - 10. THE ASSESSEE HAS TAKEN THE FOLLOWING EFFECTIVE GRO UNDS: 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED C.I.T.[A] HAS ERRED IN DECIDING THE APPEAL EXPARTE EVEN THOUGH THERE WAS NO VALID SERVICE OF NOTICES ALLEGED TO HAVE BEEN SERVED ON THE APPELLANT. IN THE CIRCUMSTANCES THE IMPUGNED OR DER PASSED BY THE LEARNED C.I.T.[A] MAY PLEASE BE VACATED AND THE APPEAL MAY PLEASE BE RESTORED TO THE FILE OF THE LEARNED C.I.T.[A] WITH A DIRECTION TO DECIDE THE SAME ON MERITS AFTER GIVING THE PROPER OPPORTUNITY OF BEING HEARD TO THE APPELLANT. 2. WITHOUT PREJUDICE TO ABOVE AND BY WAY OF AN ALTERNATE SUBMISSION THE APPELLANT SUBMITS THAT THE LEARNED C.I.T.[A] OUGHT TO HAVE DELED THE DISALLOWANCE OF RS.26 27 980.00 MADE BY THE LEARNED ASSESSING OFFICER U/S 40 A [3] OF THE I.T. ACT 1961 PARTICULARLY WHEN ALL THE DETAILS WERE FILED BEFORE THE LEARNED ASSESSING OFFICER DURING ASSESSMENT PROCEEDINGS. THE IMPUGNED DISALLOWANCE MAY PLEASE BE DELETED. 2 ITA NO. 544/PN/2013 M/S. ALLIED EARTHMOVERS PUNE 2. THE ASSESSEE IS A PARTNERSHIP FIRM AND IS ENGAGED IN THE BUSINESS OF EXCAVATION WORK AND GIVING DUMPER TIPPER AND PROCLAIM MACHINES ON HIRE. THE ASSESSEE FIELD THE RETURN OF INCOME DECLARING TOTAL INCOME OF RS.39 13 770/ - AND ASSESSMENT OF THE ASSESSEE HAS BEEN COMPLETED U/S. 143(3) OF THE INCOME - TAX ACT DETERMINING TOTAL INCOME AT RS.65 87 750/ - . THE ASSESSING OFFICER MADE THE MAJOR ADDITION OF RS.26 27 980/ - U/S. 40A(3) OF THE I.T. ACT R.W.S. RULE 6DD(K) OF THE I.T. RULES. THE ASSESSEE CHALLENGED THE SAID ADDITION BEFORE THE LD. CIT(A) BUT LD. CIT(A) HAS DISPOSED OF THE APPEAL EX - PARTE AND DISMISSED THE SAME. IN GROUND NO. 1 THE ASSESSEE HAS RAISED THE GRIEVANCE THAT THERE WAS NO VALID SERVICE OF NOTICES AND HENCE THE EX - PARTE DECISION BY THE LD. CIT(A) IS NOT JUSTIFIED. IN THE IMPUGNED ORDER MORE PARTICULARLY PARA NO. 3.1 THE LD. CIT(A) HAS NOTED THAT THE A PPEAL WAS FIXED FOR HEARING ON 08 - 08 - 2012 AND NOTICE OF HEARING WAS ISSUED ON 02 - 07 - 2012 BUT THERE WAS NO RESPONSE FROM THE ASSESSEE. ANOTHER NOTICE DATED 08 - 08 - 2012 WAS SENT BY RPAD FIXING THE HEARING ON 03 - 09 - 2012. AGAIN THE APPEAL WAS FIXED ON 26 - 09 - 2 012 AND NOTICE WAS ISSUED ON 07 - 09 - 2012 BY RPAD BUT THERE WAS NO RESPONSE FROM THE ASSESSEE. THE LD. CIT(A) HAS FURTHER NOTED THAT THE APPEAL WAS FINALLY FIXED ON 22 - 1 0 - 2012 AND THE NOTICE WAS ISSUED ON 04 - 1 0 - 2012 AS A LAST OPPORTUNITY TO THE ASSESSEE BUT THERE WA S NO RESPONSE FROM THE ASSESSEE SIDE. HE FINALLY DECIDED THE APPEAL FILED BY THE ASSESSEE EX - PARTE BY DISMISSING THE SAME . 3. WE HAVE HEARD THE PARTIES. THE LEARNED COUNSEL SUBMITS THAT THE MATTER MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) AS THE ASSESSEE HAS NO OPPORTUNITY TO REPRESENT THE CASE. AS PER THE NOTINGS MADE BY THE LD. CIT(A) IN THE IMPUGNED ORDER WE FIND THAT NOTICES OF THE HEARING HA VE BEEN SERVED ON THE ASSESSEE BY THE RPAD BUT FOR THE REASON BEST KNOWN TO HIM THE ASSESSEE PREFERRED NOT TO ATTAIN THE HEARING BEFORE LD. CIT(A). IN OUR OPINION IN THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. LD. DR HAS NO OBJECTION FOR SETTING ASIDE 3 ITA NO. 544/PN/2013 M/S. ALLIED EARTHMOVERS PUNE THE MATTER BACK TO THE FILE OF THE LD. CIT(A). WE ACCORDIN GLY SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING SAME AFRESH. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AFTER RECEIPT OF THE NOTICE OF HEARING. IN CASE THERE IS A CHANGE OF THE ADDRES S THEN THE ASSESSEE SHOULD INTIMATE THE SAME TO THE LD. CIT(A) WITHIN ONE MONTH FROM THE DATE OF RECEIPT OF THIS ORDER FOR THE PURPOSE OF SERVICE OF THE NOTICE. 4. IN THE RESULT THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN T HE OPEN COURT ON 28 - 10 - 2013 SD/ - SD/ - ( G.S. PANNU ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER RK /PS PUNE DATED : 28 TH OCTOBER 20 1 3 COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - II PUN E 4 THE CIT - II PUNE 5 THE DR ITAT A BENCH PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE