Income Tax Appellate Tribunal - Raipur
M/S Nandani Construction, ... vs Ito Ward-1(1), Bilaspur(Cg) on 17 February, 2016
आयकर अपील य अ धकरण, RAIPUR
IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR
BEFORE S/SHRI MUKUL SHRAWAT (JM) SHAMIM YAHYA (AM)
सव ी मुकुल ावत, या यक सद य एवं शमीम याहया, लेखा सद य के सम ।
आयकर अपील सं./I.T.A. No.07/BLPR/2013
( नधारण वष / Assessment Year :2009-2010 )
Nandini Construction, बनाम/ ITO, W ard -1(1),
Saqrju Bagicha, Mahima Complex,
Vs.
Bilaspur Bilaspur
थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : AAGFN 5477 J
(अपीलाथ /Appellant) .. ( यथ / Respondent)
अपीलाथ ओर से / Appellant by : Shri Kamal Tiwari
यथ क ओर से/Respondent by : Shri H.M.Moharana
सुनवाई क तार ख / Date of Hearing : 15-02-2016
घोषणा क तार ख /Date of Pronouncement : 17-02-2016
आदे श / O R D E R
Per Mukul Shrawat, JM
This is an appeal filed by the assessee emanating from an order of the ld CIT(A), Bilaspur dated 31.10.2012, for the assessment year 2009-2010. The grounds raised are as under:
"1. That the ITO erred in making exparte order in the case of the appellant without any basis arbitrary and against the natural justice.
2. That the ITO made addition of (a) Rs.865435/-towards partners capital;(b) Rs.690000/- towards unsecured loan;(c) Rs.875000/- towards sundry creditors =Rs.2430435/- total addition may be deleted.2
I.T.A. No.07/BLPR/2013 Assessment Year :2009-2010
3. The above addition made without any basis and also without giving reasonable opportunity. The same may liable to be deleted./
4. The above facts and circumstances of the case, it is prayed that the above addition of Rs.2430435/- may kindly be deleted in the case of above appellant firm/"
2. At the outset, Shri Kamal Tiwari, ld counsel for the assessee has informed that proper opportunity of hearing was not granted and the appeal was decided exparte. He has placed before us that if an opportunity of hearing be granted then there will be no such default in future.
3. We have found that the assessment order u/s.144 was passed on 30.12.2011 and the income was assessed at Rs.25,81,000/-. The additions were in the nature of "increase in partners' capital" and "unsecured loan not proved". We have also found that ld counsel for the assessee had appeared on few occasions before the ld CIT(A). However, there was non-compliance which resulted intro an exparte order. Now before us, it is vehemently pleaded that if an opportunity be granted then the assessee shall fully co-operate and get the appeal decided by ld CIT(A) at an early date.
4. Considering the totality of the facts and circumstances of the case, especially the nature of additions made and the assessee's contention challenging the said additions, we hereby deem it fit and proper as well justifiable to grant another opportunity by restoring this issue back to the file of the ld 3 I.T.A. No.07/BLPR/2013 Assessment Year :2009-2010 CIT(A). Side by side, we hereby direct the assessee as well as ld A.R. to be present before ld CIT(A) within 30 days on receipt of this order. The assessee is directed to fully co-operate and get this appeal decided at an early date. Ld A.R. shall appear suo-moto without waiting for any notice of hearing from the office of the ld Commissioner (Appeals). However, ld CIT(A) is at liberty to proceed with the matter as per law. Since the issues are restored back to the file of the ld CIT(A) for denovo consideration, hence, the appeal may be treated as allowed but for statistical purposes.
5 In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 17 /02/2016 .
आदे श क घोषणा खुले यायालय म दनांकः को क गई ।
Sd/- sd/-
(शमीम याहया,लेखासद य) (मुकुल ावत, या यक सद य)
SHAMIM YAHYA, ACCOUNTANT MEMBER MUKUL SHRAWAT,JUDICIAL MEMBER
Raipur, दनांक Dated 17 / 02/2016
व. न.स./ Parida , Sr. PS
4
I.T.A. No.07/BLPR/2013
Assessment Year :2009-2010
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant : Nandini Construction, Saqrju Bagicha,Bilaspur.
2. The respondent: ITO, W ard -1(1), Mahima Comnplex, Bilaspur
3. आयकर आयु त(अपील) / The CIT(A)-Bilaspur
4. आयकर आयु त / CIT ,Bilaspur
5. वभागीय त न ध, आयकर अपील य अ धकरण, / DR, ITAT, Raipur
6. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स या पत त //True Copy// SR. PS, ITAT, CAMP: RAIPUR