M/s U.T. Builders & Promoters Ltd., Chandigarh v. DCIT, Chandigarh

ITA 670/CHANDI/2013 | 2006-2007
Pronouncement Date: 21-11-2014 | Result: Allowed

Appeal Details

RSA Number 67021514 RSA 2013
Assessee PAN AAACU6169K
Bench Chandigarh
Appeal Number ITA 670/CHANDI/2013
Duration Of Justice 1 year(s) 5 month(s) 20 day(s)
Appellant M/s U.T. Builders & Promoters Ltd., Chandigarh
Respondent DCIT, Chandigarh
Appeal Type Income Tax Appeal
Pronouncement Date 21-11-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 21-11-2014
Date Of Final Hearing 19-11-2014
Next Hearing Date 19-11-2014
Assessment Year 2006-2007
Appeal Filed On 31-05-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI T.R. SOOD ACCOUNTANT MEMBER ITA NO. 667 668 669 670 671 672 & 673/CHD/2013 A.Y: 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 & 2009-10 U.T. BUILDERS & PROMOTERS LTD V D.C.I.T. CENTRAL C IRCLE -1 SCO 210-211 CHANDIGARH SECTOR 34A CHANDIGARH AAACU 6169K (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI N.K. SAINI RESPONDENT BY: SHRI AMARVEER SINGH DATE OF HEARING 19.11.2014 DATE OF PRONOUNCEMENT 21.11 .2014 O R D E R PER T.R. SOOD A.M THESE APPEALS ARE DIRECTED AGAINST THE ORDER OF LD CIT(A) CHANDIGARH DATED 8.2.2013. 2. IN THIS GROUP OF CASES VARIOUS GROUNDS HAVE BEEN RAISED BUT THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE ASSESSMENT ORDER WAS FRAMED ON EXPARTE BASIS U/S 15 3A R.W.S. 144 OF IT ACT AND THE APPELLATE ORDERS WERE ALSO P ASSED ON EXPARTE BASIS. HE SUBMITTED THAT ON LAST DATE OF H EARING 20 DAYS TIME WAS SOUGHT ON BEHALF OF THE ASSESSEE WHIC H WAS NOT GRANTED AND THUS THE ASSESSEE HAS BEEN DEPRIVED OF OPPORTUNITY OF HEARING THEREFORE THE MATTER SHOULD BE RESTORED TO THE FILE OF ASSESSING OFFICER FOR RE EXAMINATION . 3 ON THE OTHER HAND THE LD. D.R FOR THE REVENUE S UBMITTED THAT VARIOUS OPPORTUNITIES HAVE BEEN GRANTED BY THE ASSESSING OFFICER AS WELL AS THE LD. CIT(A) BUT THE ASSESSEE HAS MISERABLY FAILED TO ATTEND THE PROCEEDINGS THEREFO RE THIS ISSUE 2 SHOULD NOT BE TAKEN LIGHTLY BECAUSE REMANDING OF TH E MATTER WOULD AMOUNT TO WASTAGE OF PRECIOUS TIME OF AUTHORI TIES BELOW. 4 WE HAVE CONSIDERED THE RIVAL SUBMISSIONS CAREFULL Y AND FIND THAT SEARCH WAS CONDUCTED IN THE PREMISES OF T HE ASSESSEE AND ULTIMATELY CASES WERE TRANSFERRED TO THE CENTRA L CIRCLE. THE ASSESSEE DID NOT FILE ANY RETURN IN RESPONSE TO NOTICE U/S 153A AND THEREFORE NOTICES U/S 142(1) AND 143(2) WE RE ISSUED BY THE ASSESSING OFFICER. HEARING IN ASSESSMENT PRO CEEDINGS WAS FIXED ON VARIOUS DATES. DETAIL OF WHICH HAS BE EN INCORPORATED IN THE ASSESSMENT ORDER WHICH IS AS UN DER: SR NO DESCRIPTION OF NOTICE ISSUED DATE OF ISSUE OF NOTICE DATE FIXED GIST OF PROCEEDINGS 1 NOTICE U/S 142(1) & 143(2) ALONG WITH QUESTIONNAIRE 9.6.2010 28.6.2010 NONE APPEARED ON THAT DATE 2 NOTICE U/S 142(1) & 143(2) ALONG WITH QUESTIONNAIRE 1.9.2010 17.9.2010 NONE APPELLATE- EARED ON THAT DATE 3 NOTICE U/S 142(1) ALONG WITH QUESTIONNAIRE 20.9.2010 20.9.2010 NO APPEARANCE WAS MADE ON THIS DATE ALSO NEITHER ANY REQUEST FOR ADJOURNMENT WAS MADE 4 LETTER NO. 1334 ISSUED FOR REFIXING THE CASE 14.10.2010 20.10.2010 SHRI PRAKSHIT AGGARWAL C.A APPEARED AND FILED POWER OF ATTORNEY. HOWEVER NO REPLIES TO THE QUESTIONNAIRES DATED 9.6.2010 1.9.2010 AND 20.9.2010 WERE FILED ON THIS DATE. CASE ADJOURNED 8.11.2010 5 8.11.2010 NONE ATTENDED NOR ANY WRITTEN REPLY FILED BY THE ASSESSEE. 6 LETTER NO. 1434 ISSUED FOR REFIXING THE CASE 8.11.2010 12.11.2010 NONE APPEARED ON THIS DATE ALSO NOR ANY REQUEST FOR ADJOURNMENT WAS MADE 7 12.11.2010 24.11.2010 APPEARANCE WAS MADE BY THE ASSESSEE ALONG WITH HIS COUNSEL SHRI PRIKSHIT 3 AGGARWAL. BUT NO REPLY FILED BY THE ASSESSEE. VIDE ORDER SHEET ENTRY DATED 24.11.2010 THE ASSESSEE UNDERTOOK TO FILE REPLIES TO QUESTIONNAIRES WITHIN 7 DAYS. HOWEVER NO REPLY WAS FILED. THEREAFTER THE ASSESSMENT WAS COMPLETED ON EXPARTE BASIS U/S 153A R.W.S. 144 OF IT ACT. 5 THE LD. CIT(A) FIXED THE APPEALS VIDE NOTICE DATE D 10.4.2012 FOR 7.5.2012 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ANOTHER NOTICE WAS SENT FIXING THE APPEA LS ON 21.5.2012 AND THE ASSESSING OFFICER CONFIRMED THE S ERVICES OF THIS NOTICE. IN RESPONSE AN ADJOURNMENT WAS SOUGHT FOR THE MONTH OF JUNE 2012 WHICH WAS GRANTED AND THE CASES WERE FIXEDON 18.6.2012. ON THAT DATE AGAIN AN ADJOURNME NT WAS SOUGHT AND THE CASES WERE AGAIN FIXED ON 9.7.2012 & 13.8.2012 AND AGAINST ADJOURNMENTS WERE SOUGHT. FINALLY THE C ASES WERE FIXED FOR HEARING GIVING THE ASSESSEE A LAST OPPORT UNITY ON 20.9.2012 AND THE ASSESSEE WAS INFORMED THAT NO FUR THER EXTENSION OF TIME WOULD BE ENTERTAINED. LATER ON I T WAS INTIMATED THAT THE COUNSEL FOR THE ASSESSEE WAS CHA NGED. AFTER THE CHANGE OF COUNSEL FOR THE ASSESSEE FROM 2 7.11.2012 AGAIN THE CASES WERE ADJOURNED ON 19.12.2012 17.1. 2013 AND 31.1.2013. ON THE LAST DATE OF HEARING AN ADJOURNM ENT WAS SOUGHT THROUGH FAX MESSAGE. THE LD. CIT(A) NOTED T HAT NO WRITTEN REPLY OR PAPERS HAVE BEEN FILED THEREFORE SHE PROCEEDED TO DECIDE THE APPEALS ON EXPARTE BASIS. THE ABOVE CLEARLY SHOW THAT THE ASSESSEE HAS BEEN TOTALLY UN- COOPERATIVE AND DESPITE VARIOUS OPPORTUNITIES HAS NOT BOTHERED TO ATTEND 4 THE PROCEEDINGS. HOWEVER KEEPING IN VIEW THE PRIN CIPAL OF NATURAL JUSTICE WE ARE OF THE OPINION THAT ONE LAST OPPORTUNITY MAY BE GRANTED. ACCORDINGLY WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF AS SESSING OFFICER WITH A DIRECTION TO ADJUDICATE THE ISSUES A FTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE SUBJECT TO THE CONDITION THAT THE ASSESSEE SHALL PAY COST OF RS. 1 5 000/- PER APPEAL (I.E. RS. 1 05 000/- (RUPEES ONE LAKH FIVE T HOUSAND FOR ALL THE APPEALS) TO THE DEPARTMENT. THE COST SHALL BE PAID WITHIN A PERIOD OF 30 DAYS FROM THE DATE OF THIS OR DER AND THE APPEALS SHALL BE FIXED AND HEARING SHOULD BE CONDUC TED ONLY AFTER VERIFICATION OF THE PAYMENT OF COST. WE ALSO DIRECT THE ASSESSEE THAT THE ASSESSEE WOULD NOT SEEK ANY MORE UNNECESSARY ADJOURNMENT FROM THE LD. CIT(A). 6. IN THE RESULT ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.11.2014 (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21.11.2014 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR