M/s Penta Homes Private Limited, Patiala v. ACIT, Patiala

ITA 551/CHANDI/2019 | 2013-2014
Pronouncement Date: 25-11-2019 | Result: Allowed

Appeal Details

RSA Number 55121514 RSA 2019
Assessee PAN AACCP9184D
Bench Chandigarh
Appeal Number ITA 551/CHANDI/2019
Duration Of Justice 7 month(s)
Appellant M/s Penta Homes Private Limited, Patiala
Respondent ACIT, Patiala
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 25-11-2019
Last Hearing Date 25-11-2019
First Hearing Date 25-11-2019
Assessment Year 2013-2014
Appeal Filed On 24-04-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B CHANDIGARH ! '# $ % & '# () BEFORE SHRI SANJAY GARG JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA ACCOUNTANT MEMBER ./ ITA NO. 551/CHD/2019 / ASSESSMENT YEAR : 2013-14 PENTA HOMES PVT LTD. REGD OFFICE: 1257/2 JANDGALI PATIALA THE ACIT CIRCLE PATIALA ./PAN NO: AACCP9184D / APPELLANT /RESPONDENT ! /ASSESSEE BY : SMT. SHRUTI KHENDELWAL ADVOCATE FOR SHRI T.N. SINGLA CA ' ! / REVENUE BY : SHRIMANJIT SINGH CIT DR # $ % /DATE OF HEARING : 25.11.2019 &'() % / DATE OF PRONOUNCEMENT : 25.11.2019 (*/ ORDER PER SANJAY GARG JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 25.3.2019 OF THE COMMISSIONER OF INCOME TAX (APPEALS) PATIALA [HEREINAFTER REFERRED TO AS CIT(A)] 2. THE ASSESSEE IN THIS APPEAL HAS RAISED FOLLOWIN G GROUNDS OF APPEAL:- ITA NO. 551-CHD-2019- PENTA HOMES PVT LTD. PATIALA 2 1. THAT THE ORDER OF THE LEARNED CIT (APPEALS) IS BAD AND AGAINST LAW AND FACTS. 2. THAT THE LEARNED CIT (APPEALS) HAS WRONGLY DENIED OPPORTUNITY OF HEARING IN THIS APPEAL. 3. THAT THE LEARNED CIT (APPEALS) HAS ERRED IN UPHOLDI NG THE DISALLOWANCE ON ACCOUNT OF INCOME FROM TRANSFER FEE AND CAR PARKING USAGE CHARGES AMOUNTING TO RS. 53 12 997/-. 4. THAT THE LEARNED CIT (APPEALS) HAS ERRED IN UPHOLDI NG THE DISALLOWANCE OF DEDUCTION CLAIMED BY THE ASSESS EE U/S 80 IB AMOUNTING TO RS. 1 28 71 007/-. 5. THAT THE LEARNED CIT (APPEALS) HAS ERRED IN UPHOLDI NG THE DISALLOWANCE OF DEDUCTION AMOUNTING TO RS. 75 58 010/-. 6. THAT THE APPELLANT CRAVES LEAVE TO ADD ALTER OR WI THDRAW ANY GROUND OF APPEAL BEFORE THE FINAL HEARING. 3. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(A) TO SH OW THAT THE SAME IS AN EX-PARTE ORDER. A PERUSAL OF THE ORDER FURTHER REVEALS THAT THERE WERE CERTAIN RECTIFICATIONS REQUIRED IN THE APPEAL MEMO FILED BY THE ASSESSEE BEFORE THE LD. CIT(A) FOR WHICH NO SEPARATE NOTICE WAS ISSUED TO THE ASSESSEE RATHER THE INFORMATION WAS POSTED ON ITB A PORTAL. SINCE THE ASSESSEE DID NOT APPEAR ON THE STIPULATED DATE THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE LD. CIT(A). ITA NO. 551-CHD-2019- PENTA HOMES PVT LTD. PATIALA 3 4. NOW THE ASSESSEE HAS COME IN APPEAL BEFORE US AS SAILING THE ORDER OF THE LD. CIT(A). THE STAND OF THE LD. COUNSEL FOR THE ASSESSEE IS THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER OPPORTUNITY BY THE LD. CIT(A) TO PRESENT ITS CASE. THAT THE ASSESSEE IS READY AND WI LLING TO REMOVE ANY DISCREPANCY IN THE APPEAL MEMO AND CONTEST THE CASE ON MERITS. SHE HAS FURTHER SUBMITTED THAT THE ASSESSEE OTHERWISE HAS A FAIR CASE ON MERITS AND THAT JUSTICE SHOULD NOT BE DENIED TO THE ASSESS EE BECAUSE OF THIS TECHNICAL ERROR. 5. THE LD. DR THOUGH HAS RELIED UPON THE ORDERS O F THE CIT(A) BUT COULD NOT REBUT THE AFORESAID SUBMISSIONS OF THE A SSESSEE THAT THE ASSESSEES APPEAL HAS BEEN DISMISSED FOR WANT OF CE RTAIN RECTIFICATIONS IN THE APPEAL MEMO. 6. IN VIEW OF THIS CONSIDERING THE INTEREST OF JUS TICE THE IMPUGNED ORDER OF THE CIT(A) IS SET ASIDE THE MATTER IS RES TORED TO THE FILE OF THE CIT(A) FOR DECISION AFRESH. NEEDLESS TO SAY THAT T HE ASSESSEE WILL PROMPTLY APPEAR BEFORE THE LD. CIT(A) AND REMOVE TH E DEFECTS POINTED OUT IF ANY IN THE APPEAL MEMO AND ATTEND THE HEAR ING AS AND WHEN FIXED FOR BY THE LD. CIT(A) AND NOT TO CONTRIBUTE IN ANY MANNER IN DELAYING THE PROCEEDINGS. IN THE RESULT THE APPEAL OF THE ASSESSEE IS TREA TED AS ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 551-CHD-2019- PENTA HOMES PVT LTD. PATIALA 4 ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT IMM EDIATELY ON COMPLETION OF HEARING. SD/- SD/- ( $ % & '# / ANNAPURNA GUPTA) () / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 25.11.2019 .. '+ -.- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 %2 34516 / DR ITAT CHANDIGARH 6. 157$ / GUARD FILE '+ # / BY ORDER 8' / ASSISTANT REGISTRAR