M/s. Charu Jewels, Surat v. The Dy.CIT.,Ward-9(2),, Surat

ITA 802/AHD/2013 | 2009-2010
Pronouncement Date: 08-04-2014 | Result: Allowed

Appeal Details

RSA Number 80220514 RSA 2013
Assessee PAN AADFC8298F
Bench Ahmedabad
Appeal Number ITA 802/AHD/2013
Duration Of Justice 1 year(s) 19 day(s)
Appellant M/s. Charu Jewels, Surat
Respondent The Dy.CIT.,Ward-9(2),, Surat
Appeal Type Income Tax Appeal
Pronouncement Date 08-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 08-04-2014
Date Of Final Hearing 08-04-2014
Next Hearing Date 08-04-2014
Assessment Year 2009-2010
Appeal Filed On 19-03-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMADABAD BEFORE SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER AND SHRI N. S. SAINI ACCOUNTANT MEMBER .. ! ITA NO. 802/AHD/2013 ASSESSMENT YEAR : 200 9 - 1 0 M/S. CHARU JEWELS 5/983 CHARU SHILA JADAKHADI MAHIDHARPURA SURAT. V/S . THE DEPUTY COMMISSIONER OF INCOME TAX WARD-9(2) SURAT. PAN NO. A ADFC8298F (APPELLANT) .. (RESPONDENT) '# $ % / BY APPELLANT SHRI M. K. PATEL A.R. &''# $ % /BY RESPONDENT SHRI O. P. BATHEJA SR. D.R. ( $ )! /DATE OF HEARING 08.04.2014 *+ $ )! /DATE OF PRONOUNCEMENT 08.04.2014 O R D E R PER : SHRI N. S. SAINI ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-I SURAT DATED 14.02.2013. 2. THE ASSESSEE HAS RAISED FOLLOWING GROUND OF APPE AL: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AS WELL AS LAW ON THE SUBJECT THE LEARNED COMMISSIONER OF THE INCOME TAX (APPEALS) ITA NO. 802/AHD/13 A.Y. 09-10 PAGE 2 HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN CONCLUDING THAT THE ASSESSEE RETRACTED THE STATEMEN T ON OATH TAKEN DURING THE SURVEY U/S.133A OF THE INCOME TAX ACT 1 961. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AS WELL AS LAW ON THE SUBJECT THE LEARNED COMMISSIONER OF THE INCOME TAX (APPEALS) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN MAKING ADDITION OF RS.40 00 000/- ON ACCOUNT OF ALLEGED UN DISCLOSED INCOME. 3. IT IS PRAYED THAT THE ABOVE ADDITION MAY PLEASE BE DELETED AS LEARNED MEMBERS OF THE TRIBUNAL MAY DEEM IT PROPER. 3. AT THE OUTSET LD. A.R. FOR THE ASSESSEE MR. M. K. PATEL SUBMITTED THAT THE LD. CIT(A) HAS PASSED THE EX PARTE ORDER BECAUS E THE ASSESSEE FAILED TO PUT IN APPEARANCE ON 31.10.2012 AND 13.02.2013 WHEN THE CASE WAS FIXED FOR THE HEARING BY THE LD. CIT(A). HE SUBMITTED TH AT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GRANTED ONE MORE OPPORTUNITY OF HEARING BEFORE THE LD. CIT(A) AND THE MATTER SHOULD BE RESTORED BACK T O THE FILE OF THE CIT(A) FOR DECIDING THE APPEAL AFRESH AFTER HEARING THE AS SESSEE. HE ALSO SUBMITTED THAT HE UNDERTAKES TO APPEAR BEFORE THE L D. CIT(A) AND FILE ALL RELEVANT DOCUMENTS BEFORE THE LD. CIT(A) WHICH MAY BE NECESSARY FOR DECIDING THE APPEAL AND ALSO UNDERTAKES TO RENDER A LL CO-OPERATION AND HELP IN DISPOSING OF THE MATTER EXPEDITIOUSLY BY THE LD. CIT(A). 4. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTION TO SET ASIDE THE ISSUES INVOLVED IN THE APPEAL BACK TO THE FILE OF THE LD. CIT(A) ITA NO. 802/AHD/13 A.Y. 09-10 PAGE 3 FOR DE NOVO ADJUDICATION OF THE SAME AFTER HEARING THE ASSESSEE. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE MATERIAL AVAILABLE ON RECORD WE FIND THAT IT IS NOT IN DISP UTE THAT THE LD. CIT(A) FIXED THE APPEAL FOR HEARING ON TWO OCCASIONS I.E. ON 31. 10.2012 AND 13.02.2013 WHEN THE ASSESSEE DID NOT APPEAR FOR THE HEARING. IN THESE CIRCUMSTANCES THE LD. CIT(A) HAS DECIDED THE APPEAL AFTER CONSIDE RING THE MATERIALS WHICH WERE AVAILABLE TO HIM ON RECORD. HOWEVER WE FIND THAT IN ORDER TO RENDER SUBSTANTIAL JUSTICE THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE CIT(A) FOR ADJUDICATING THE ISSUES INVOLVED IN THE APPEAL OF THE ASSESSEE AFRESH AFTER CONSIDERING THE SUBMISSIONS OF THE AS SESSEE AS WELL AS THE DOCUMENTS AND MATERIALS WHICH THE ASSESSEE MAY FILE BEFORE HIM DURING THE COURSE OF HEARING. THEREFORE WE SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR DE NOVO ADJU DICATION OF THE APPEAL OF THE ASSESSEE ON THE GROUNDS OF APPEAL TAKEN BEFORE HIM BY THE ASSESSEE AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH THE PARTIES. 6. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD . CIT(A) SUO MOTU WITHIN 20 DAYS OF THE RECEIPT OF THIS ORDER FOR FIX ING THE DATE OF HEARING OF THE APPEAL. THE ASSESSEE IS FURTHER DIRECTED TO RENDER FULL CO-OPERATION TO THE LD. CIT(A) FOR DISPOSING OF THE APPEAL EXPEDITIOUSL Y. THE ASSESSEE IS FURTHER DIRECTED TO FILE ALL EVIDENCES MATERIALS AND DOCUM ENTS ON WHICH IT WISHES TO ITA NO. 802/AHD/13 A.Y. 09-10 PAGE 4 RELY UPON BEFORE THE LD. CIT(A) AS AND WHEN CALLED UPON TO DO SO. 7. IN THE RESULT WITH THESE DIRECTIONS THE APPE AL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARI NG IN THE PRESENCE OF THE PARTIES ON TUESDAY THE 8 TH OF APRIL 2014 AT AHMADABAD. SD/- SD/- ( MUKUL KR. SHRAWAT ) (N. S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY S.K.SINHA - - - - $ $$ $ &. &. &. &. / . / . / . / . / COPY OF ORDER FORWARDED TO:- 1. '# / APPELLANT 2. &''# / RESPONDENT 3. 3 / CONCERNED CIT 4. 3- / CIT (A) 5. .78 & / DR ITAT AHMEDABAD 6. 8:; <= / GUARD FILE. BY ORDER/ - >/ @ A