SKS Fastners Ltd., Pune v. ACIT, New Delhi

ITA 752/DEL/2010 | 2001-2002
Pronouncement Date: 07-12-2011 | Result: Allowed

Appeal Details

RSA Number 75224514 RSA 2010
Assessee PAN AACCS5427L
Bench Pune
Appeal Number ITA 752/DEL/2010
Duration Of Justice 1 year(s) 9 month(s) 17 day(s)
Appellant SKS Fastners Ltd., Pune
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 07-12-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 07-12-2011
Date Of Final Hearing 09-11-2011
Next Hearing Date 09-11-2011
Assessment Year 2001-2002
Appeal Filed On 19-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI D.KARUNAKARA RAO ACCOUNTANT MEMBER ITA NO. 752 /DEL/2010 (ASSESSMENT YEAR: 200102) SKS FASTNERS LTD. .. APPE LLANT PLOT NO. 1990 AMBETHAN ROAD CHAKAN TAL. RAJGUR NAGAR DIST: PUNE - 410501 PAN : AACCS5427L VS. A.C.I.T. CIRCLE- 8(1) .. RESP ONDENT ROOM NO. 163 C.R. BUILDING NEW DELHI 110002 APPELLANT BY: SHRI SUNIL GA NOO RESPONDENT BY: SHRI S.K. AM BASTHA ORDER PER D.KARUNAKARA RAO AM : THIS IS THE APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (A)-X1 DELHI DATED 04/0 1/2010 FOR THE ASSESSMENT YEAR 2001-02. ORIGINALLY THE APPEAL WA S FILED IN DELHI BENCHES OF ITAT. SUBSEQUENTLY THE SAME WAS TRANSFE RRED TO PUNE BY AN ORDER DATED 18.2.2011 OF THE PRESIDENT ITAT. 2. AT THE VERY OUTSET THE LD COUNSEL FOR THE ASSES SEE MENTIONED THAT THIS IS THE CASE WHERE THERE IS A COMMUNICATI ON GAP AMONG THE A.O THE ASSESSEE & HIS REPRESENTATIVE WHO WAS AUT HORIZED TO REPRESENT BEFORE THE A.O AND CIT(A). LD COUNSEL BR OUGHT OUR ATTENTION TO AN AFFIDAVIT DATED 6.9.2011 OF SHRI VI NOD KUMAR JAIN DIRECTOR OF THE COMPANY. ON GOING THROUGH VARIOUS PARAGRAPHS OF THE SAID AFFIDAVIT LD COUNSEL TRACED THE PRESENCE OF COMMUNICATION GAP BETWEEN THE ASSESSEE AND HIS A.R WHO FAILED T O REPRESENT DURING THE ASSESSMENT PROCEEDINGS AND THE FIRST APP ELLATE PROCEEDINGS LEADING TO THE COMPLETION OF RE-ASSESSM ENT WITH AN ADDITION OF RS.4 04 000/-. REFERRING TO PARA 5 & 6 LD COUNSEL MENTIONED THAT THE REPRESENTATIVE COULD NOT ATTEND BEFORE THE CIT(A) ALSO AGAIN LEADING TO DISMISSING OF THE APP EAL OF THE ITA NO. 752 /DEL/2010 (ASSESSMENT YEAR: 2001-02) SKS FASTNERS LTD. ASSESSEE FOR NON-APPEARANCE. LD COUNSEL ALSO REFERR ED TO THE FACT THAT THE SUBMISSIONS MADE BY THE ASSESSEE BEFORE T HE CIT(A). IN THIS REGARD LD COUNSEL MENTIONED THAT THESE SUBMIS SION WERE NOT PROPERLY CONSIDERED WHILE ADJUDICATING THE ISSUE BY THE CIT(A). CONSIDERING THE FILING OF INFORMATION AND THE PRAYE RS MADE BEFORE THE REVENUE AUTHORITIES AND NON-APPRECIATION OF THE SAID INFORMATION THE COUNSEL PRAYED FOR SETTING ASIDE T HE ORDER OF THE CIT(A) AND REMIT THE SAME TO THE FILES OF THE A.O F OR FRESH ADJUDICATION ON THE ADDITIONS MADE AND CONFIRMED BY THE REVENUE. ON THE OTHER HAND THE LD. D.R. ARGUED VEHEMENTLY S TATING THAT SETTING ASIDE OF THE APPEAL TO THE FILES OF THE CIT (A) WOULD MEET THE ENDS OF JUSTICE. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE O RDERS OF THE REVENUE AND PAPER BOOK FILED BEFORE US. IT IS A FAC T THAT THE A.O MADE AN EX-PARTE RE-ASSESSMENT AFTER GIVING VARIOUS OPPORTUNITIES T O THE ASSESSEE. WE FIND THAT THE ASSESSEE DUTIFULLY F ILED LETTERS BEFORE THE A.O SEEKING ADJOURNMENTS. AO CONSIDERED THE SAM E AND KEPT ON ADJOURNING ON APPRECIATING THE REASONS MENTIONED TH EREIN. VARIOUS DATES OF GRANTING OPPORTUNITIES INCLUDE: 12.11.2008 26.11.2008 28.11.2008 3.12.2008 4.12.2008 AND 8.12.2008. TH E EX-PARTE ASSESSMENT WAS COMPLETED U/S. 144 ON 5.12.2008. WE FAIL TO UNDERSTAND HOW THE ORDER COULD BE MADE O N 05.12.2008 WHEN THE ADJOURNMENT WAS FINALLY GRANTE D FOR 8.12.2008. IT IS ALSO NOTICED THAT THE ASSESSMENT IS ALSO NOT A TIME BARRING ON 5.12.2008. THE PERUSAL OF THE IMPUGNED ORDER ALSO SHOWS THE INFORMATION SUPPLIED BY THE ASSESSEE DURI NG THE FIRST APPELLATE PROCEEDINGS THROUGH WRITTEN SUBMISSION PAGE NOS. 69 TO 72 OF THE PAPER BOOK WERE NOT PROPERLY DISCUSSED AND APPRECIATED BY THE FIRST APPELLATE AUTHORITY. CONSIDERING THE ABOVE DISCREPANCY IN OUR OPINION THE ASSESSEE MUST BE GRANTED PROPER OPPORTUNITIES TO REPRESENT THE CASE SATISFACTORILY IN VIEW OF THE SE T PRINCIPLES OF NATURAL JUSTICE. IT IS ALSO NOTICED THAT THE ASSES SEE IN ALL OCCASIONS OF ADJOURNMENT HAS ATTENDED MAY BE FOR TAKING FURT HER ADJOURNMENT IF NOT FOR REPRESENTING EVENTUALLY. W E ALSO FIND THAT IT IS NOT THE CASE THAT THE AO INVOKED PROVISIONS OF S ECTION 271(1)(B) OF THE ACT FOR NON-COMPLIANCE ON THE ASSESSEE. IN THESE CIRCUMSTANCES WE ARE OF THE OPINION THAT THE REQUEST OF THE COUNSEL FOR SETTING ASIDE TO THE FILES OF TH E PRESENT A.O WHO ITA NO. 752 /DEL/2010 (ASSESSMENT YEAR: 2001-02) SKS FASTNERS LTD. HAS JURISDICTION OVER THE FILE. A.O IS DIRECTED TO MAKE FRESH RE- ASSESSMENT AS PER THE LAW AFTER MEETING THE RELEVAN T PROVISION AND COMPLYING WITH THE PRINCIPLES OF NATURAL JUSTICE IN MATTERS OF HEARING. ASSESSEE IS DIRECTED TO COMPLY WITH THE RE QUIREMENTS OF THE LAW IN MAKING OF THE ASSESSMENT BY FURNISHING THE D ETAILS EVIDENCES AND THE BOOKS AS MAY BE REQUIRED IN THE SET ASIDE P ROCEEDINGS. ACCORDINGLY THE GROUNDS RAISED BY THE ASSESSEE ARE SET ASIDE. 4. IN RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 07/12/2011. SD/- SD/- (I.C. SUDHIR) (D.K ARUNAKARA RAO) JUDICIAL MEMBER ACC OUNTANT MEMBER PUNE DATED: 07-12-2011 US COPY TO:- 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT RANGE 8 NIGDI PUNE 4) THE CIT(A) RANGE 8 NIGDI PUNE 5) THE DEPARTMENTAL REPRESENTATIVE A BENCH I.T .A.T. PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// ASST. REGISTRAR I.T.A.T. PUNE