Income Tax Appellate Tribunal - Bilaspur
Umesh Patel L/H Of Late Shri Vanu Bhai ... vs A.C.I.T, Cir. 1(1), Bilaspur(Cg) on 3 May, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL,
RAIPUR BENCH, RAIPUR
BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER
AND GEORGE GEORGE K, JUDICIAL MEMBER
ITA No. 374/Rpr/2014
Assessment Year :2008-09
Umesh Patel, L/H of Late Vs. ACIT, Circle 1(1), Bilaspur
Shri Vanu Bhai Pael, C/O.
K.V. Cables & Conductor
Near Gujrat Samaj,
Tikarpara, Bilaspur
PAN/GIR No. AGVPP 9469 P
(Appellant) .. ( Respondent)
Assessee by : Shri R.B.,Doshi, AR
Revenue by : Shri O.P.Choudhury, DR
Date of Hearing : 3/05/ 2017
Date of Pronouncement : 3 /05/ 2017
ORDER
Per N.S.Saini, AM
This is an appeal filed by the assessee against the order of CIT(A)- Bilaspur, dated 25.9.2013, for the assessment year 2008-09.
2. The assessee has raised the following grounds of appeal:
"1.Ld. CIT(A) erred in confirming addition of Rs.1,50,000/- made by the AO on account of low profit. The addition is not justified.2 ITA No. 374/Rpr/2014
Assessment Year :2008 -09
2. The CIT(A) erred in confirming addition of Rs.2,76,790/- made by the AO on account of the unsecured loans from five persons.
3. In the facts and circumstances of the case, Ld.CIT(A) erred in confirming addition of Rs.15,00,000/- on account of unsecured loan received from Smt. Sakuntalaben Patel and in making disallowance of Rs.1,00,265/- on account of interest on aforesaid loan. The addition and disallowance is not justified.
4. CIT(A) was not justified in confirming the disallowance of Rs.1,00,000/- made by the AO out of expenses debited to profit and loss account. The disallowance is arbitrary and baseless."
3. The appeal filed by the assessee is delayed by 260 days. The assessee has filed a condonation petition dated 1.12.2014 requesting to condone the delay. After considering the condonation petition, we find that the assessee had reasonable cause for not filing the appeal within the stipulated time. Ld D.R. did not have any objection for condoning the delay. We, therefore, condone the delay of 260 days in filing the appeal before the Tribunal and admit the appeal for hearing.
4. At the very outset, ld A.R. of the assessee submitted that the CIT(A) has disposed the appeal of the assessee exparte without hearing the assessee. He submitted that in the interest of justice one more opportunity should be granted to the assessee to present its case before the Commissioner of Income Tax(A). Ld A.R. also submitted in the court that he undertakes the responsibility to appear before the Commissioner of Income 3 ITA No. 374/Rpr/2014 Assessment Year :2008 -09 Tax(A) and to file the required details and documents in connection with the appeal.
5. After hearing the rival submissions and perusing the order of the CIT(A), we observe that the Commissioner of Income Tax(A) has dismissed the appeal of the assessee on the ground that the appeal was fixed for hearing on 27.3.2012, 31.8.2012, 8.2.2013, 27.6.2013, 22.7.2013, 30.8.2013 and 25.9.2013 but the assessee could not appear before him. The Commissioner of Income Tax(A), therefore, disposed of the appeal exparte. Before us, ld A.R. submitted that in the interest of justice one more opportunity should be granted to the assessee to present its case before the Commissioner of Income Tax(A) and also undertakes the responsibility to appear before the Commissioner of Income Tax(A) and to file the required details and documents in connection with the appeal. In view of above facts and circumstances of the case, we are of the considered opinion that one more opportunity can be granted to the assessee to present its case before the ld CIT(A). We, therefore, set aside the order of ld CIT (A) and remand the matter back to his file for adjudicating the appeal afresh after allowing reasonable and proper opportunity of hearing to both the parties. 4 ITA No. 374/Rpr/2014
Assessment Year :2008 -09
6. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 03 /05/2017 in the presence of parties.
Sd/- sd/-
(George George K) (N.S Saini)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Raipur; Dated 03/05/2017
B.K.Parida, SPS
Copy of the Order forwarded to :
1. The appellant :Umesh Patel, L/H of Late Shri Vanu Bhai Pael, C/O. K.V. Cables & Conductor Near Gujrat Samaj, Tikarpara, Bilaspur
2. The Respondent. ACIT, Circle 1(1), Bilaspur
3. The CIT(A) Bilsapsur
4. Pr.CIT, Bilaspur
5. DR, ITAT, Raipur
6. Guard file.
//True Copy// BY ORDER,
SR.PRIVATE SECRETARY