M/s. Nishit Construction Co. Pvt. Ltd.,, Indore v. The Dy. CIT.,, Indore

ITA 65/IND/2010 | 2002-2003
Pronouncement Date: 24-01-2011 | Result: Allowed

Appeal Details

RSA Number 6522714 RSA 2010
Assessee PAN AABCN8168I
Bench Indore
Appeal Number ITA 65/IND/2010
Duration Of Justice 11 month(s) 15 day(s)
Appellant M/s. Nishit Construction Co. Pvt. Ltd.,, Indore
Respondent The Dy. CIT.,, Indore
Appeal Type Income Tax Appeal
Pronouncement Date 24-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 24-01-2011
Date Of Final Hearing 24-01-2011
Next Hearing Date 24-01-2011
Assessment Year 2002-2003
Appeal Filed On 08-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI R.C.SHARMA ACCOUNTANT MEMBER PAN NO. : AABCN8168 I.T.A.NO. 65/IND/2010 A.Y. : 2002-03 NISHIT CONSTRUCTION CO.PVT.LTD. DCIT CIRCLE 1(1) 13-14 R.N.T. MARG VS INDORE. DAWA BAZAR INDORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR PADLIA C. A. RESPONDENT BY : SHRI PRADEEP KUMAR MITRA SR. DR O R D E R PER JOGINDER SINGH J.M. THIS APPEAL IS BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD. CIT(A) DATED 22.2.09 ON THE GROUND THAT ON T HE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. FIRST APP ELLATE AUTHORITY ERRED IN CONFIRMING THE PENALTY OF RS. 4 00 810/- IMPOSED U/S 271(1)(C) OF THE INCOME-TAX ACT 1961 WITHOUT -: 2: - 2 PROVIDING OPPORTUNITY TO THE ASSESSEE OF BEING HERD AND TO DEFEND HIS CASE IN A REQUIRED MANNER.. 2. DURING THE COURSE OF HEARING OF THIS APPEAL WE HAV E HEARD SHRI SUDHIR PADLIA LEARNED COUNSEL FOR THE A SSESSEE AND SHRI PRADEEP KUMAR MITRA LD. SENIOR D.R.. THE CRU X OF THE ARGUMENT ON BEHALF OF THE ASSESSEE IS IDENTICAL TO THE GROUND RAISED WHEREAS THE LD. SENIOR D.R. CONTENDED THAT F IRST IT IS THE DUTY OF THE ASSESSEE TO APPEAR BEFORE THE AUTHORITI ES AND MERELY SINCE IT IS AN EX PARTE ORDER THEREFORE IN THE INTEREST OF BOTH THE PARTIES THESE APPEALS MAY BE REMANDED BAC K TO THE FILE OF THE LD. CIT(A). 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSE D THE MATERIAL AVAILABLE ON THE FILE. THE BRIEF FACTS ARE THAT THE ASSESSEE IS A BUILDER WHO HAS CONSTRUCTED SEVERAL BUILDINGS IN INDORE. AS PER THE ASSESSMENT ORDER THE ASSESSEE C ONSTRUCTS BUILDING EITHER ON HIS OWN ACCOUNT OR ON CONTRACT BASIS. DURING THE FINANCIAL YEAR 2001-02 THE ASSESSEE COM PLETED SEVERAL CONTRACTS SITES AT VARIOUS PLACES. ON THESE COMPLETED CONTRACT SITES THE ASSESSEE SHOWED PROFIT AS PER T HE COPIES OF THE RESPECTIVE PROFIT AND LOSS ACCOUNT FILED WITH T HE RETURN. IT IS SEEN THAT THE ASSESSMENT WAS ALSO FRAMED U/S 144 OF THE ACT AND THE SAME IS THE SITUATION BEFORE THE LD. CI T(A). THIS -: 3: - 3 APPEAL WAS FIXED FOR 12.12.2009 VIDE NOTICE DATED 4 .12.2009 AND NOBODY ATTENDED THE PROCEEDINGS AND FOR THE NON - APPEARANCE OF THE ASSESSEE THE APPEAL WAS DECIDED EX PARTE. IT IS SEEN THAT THE NOTICE WAS ISSUED ON 4.12.2009 AND THE DATE OF HEARING WAS ON 10.12.2009 ONLY WHICH IS LES S THAN A WEEK TIME. AFTER THAT THERE IS NO MENTION OF OTHER DATE IN THE IMPUGNED ORDER. KEEPING IN VIEW THE TOTALITY OF FAC TS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE CONSIDERED OPINION THAT NO PERSON SHOULD BE CONDEMNED UNHEARD THEREFO RE THIS APPEAL IS REMANDED BACK TO THE FILE OF THE LD. CIT( A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH THE LAW FOR WHICH D UE OPPORTUNITY BE PROVIDED TO THE ASSESSEE. THEREFORE THIS APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. 4. ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LEARNED RESPECTIVE COUNSEL FROM BOTH SIDES A T THE CONCLUSION OF THE HEARING ON 24.01.2011. SD/- SD/- (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :24TH JANUARY 2011. CPU* 281