Income Tax Appellate Tribunal - Chandigarh
Punjab State Cooperative Labour & ... vs Dcit, Chandigarh on 1 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCHES, 'SMC', CHANDIGARH
BEFORE MS. DIVA SINGH, JUDICIAL MEMBER
ITA No.843/CHD/2017
Assessment year: 2013-14
Punjab State Cooperative Labour & Vs. The DCIT,
Construction Federation Ltd., Circle 1(1),
SCO-2, Industrial Area,Phase-II, Chandigarh.
Chandigarh.
PAN No. AACAT0345A
(Appellant) (Respondent)
Appellant by : Shri B.K.Nohria
Respondent by : Smt. Chander Kanta, Sr.DR
Date of hearing : 29.06.2017
Date of Pronouncement : 01.08.2017
ORDER
The present appeal has been filed by the assessee assailing the correctness of the order dated 27.04.2017 of CIT (Appeals)-1 Chandigarh pertaining to 2013-14 assessment year on the following ground :
"That on the facts and in the circumstances of the case the Learned CIT (A)-l Chandigarh has erred in law and facts in upholding the contention of the learned A 0 in disallowing deduction of Rs.2,58,656/- under section 80P(2)(d) of the Income Tax Act, 1961 without verifying the facts with respect to the number of opportunities and time given by the learned AO to the assessee for submission of certificate of the cooperative bank."
2. At the time of hearing, an adjournment application was moved on behalf of the assessee. Considering the fact that an adjournment had been sought for filing relevant documents and considering the ground raised, it was considered appropriate to reject the same and direct the assessee to argue the appeal. Accordingly, a pass over was given. In the pass over proceedings, the ld. AR inviting attention to the assessment order dated 29.02.2016 submitted that the observation of the AO taken note of by the CIT(A) that enough opportunity had been given, is in-fact incorrect observation as the assessee infact was required to file evidence in support of interest receipt for the first time on 26.02.2016. On 27th February 2016 and 28.02.2016, it was a bank ITA 843/CHD/2017 A.Y. 2013-14 Page 2 of 2 holiday. The order stood passed on 29.02.2016 i.e the first working day thereafter. Accordingly, it was submitted that the limited prayer of the assessee is that the order may be passed on the basis of the evidences which are to be placed on record and effectively have not been considered.
3. The ld. Sr.DR Ms. Chander Kanta, considering the material available on record submitted that the evidence which was sought to be filed before the CIT(A) was found to be not in proper format. However, she had no objection if the fresh evidences are considered and the matter is restored to the AO as requested by the ld. AR.
4. In the light of the submissions of the parties before the Bench, the impugned order is set aside and the issue is restored back to the file of the AO with a direction to the assessee to place full facts and evidences before the said authority. The AO considering the same shall pass a speaking order in accordance with law. Needless to say that a reasonable opportunity of being heard shall be given to the assessee.
5. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 01.08. 2017.
Sd/-
(DIVA SINGH) JUDICIAL MEMBER 'Poonam' Copy to:
1. The Appellant
2. The Respondent
3. The CIT
4. The CIT(A)
5. The DR Asstt. Registrar ITAT,Chandigarh.