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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI N.K.CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE
Per Bench :
These appeals are filed by the assessee against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)], Rajamahendravaram in Appeal No. 0012/2013-14/CIT(A)/RJY dated 14.02.2019 and ITA No.10276/2016-17/CIT(A)/RJY dated 22.02.2019 for the Assessment Year (A.Y.) 2010-11. Since the facts are identical, these appeals are clubbed, heard together and a common order is being passed for the sake of convenience as under.
2 ITA No.306 & 307/Viz/2019, A.Y.2010-11 M/s Soubhagya Projects (Pvt.) Ltd.,Ravulapalem
Assessment in this case for the A.Y.2010-11 was completed u/s 144 r.w.s. 147 of the Income Tax Act, 1961 (in short ‘Act’) by an order dated 28.12.2016 on total income of Rs.11,18,48,449/-. For the same A.Y in appeal No.306/Viz/2019, the assessment was completed u/s 144 of the Act, by order dated 14.02.2013 on total income of Rs.5,73,22,480/-. The assessee filed appeals before the CIT(A) and the Ld.CIT(A) disposed of the appeals by common order dated 14.02.2019 dismissing both the appeals.
Against which the assessee filed appeals before this Tribunal. When these appeals are taken up for hearing, the Ld.AR submitted that the assessee has filed additional evidence before the Ld.CIT(A) who in turn forwarded the same to the Assessing Officer (AO), calling for the remand report in both the cases and the time limit was given to the AO for furnishing the remand report till 22.02.2019 and without waiting for the remand report, the Ld.CIT(A) had passed the order on 14.02.2019 in the case of regular assessment made u/s 144 and in the case of reassessment u/s 144 r.w.s. 147 on 22.02.2019. In both the appeals, the Ld.AR submitted that the Ld.CIT(A) did not consider the additional evidence furnished by the assessee though admitted and called for remand report from the AO. Therefore, submitted that the appeal orders passed by the Ld.CIT(A) may 3 ITA No.306 & 307/Viz/2019, A.Y.2010-11 M/s Soubhagya Projects (Pvt.) Ltd.,Ravulapalem
be remitted back to the file of the Ld.CIT(A) for re-adjudication after considering the additional evidence submitted by the assessee.
On the other hand, the Ld.DR fairly expressed no objection for remitting the matter back to the file of the Ld.CIT(A).
We have heard both the parties and perused the material placed on record. In the instant case, the assessee has submitted additional evidence to the Ld.CIT(A) during the pendency of appeal proceedings. The Ld.CIT(A) after having admitted the additional evidence forwarded the same to the AO for submission of remand report. Though on earlier occasions, the assessee could not comply with the notices given by the AO, as a last chance, the Ld.CIT(A) has directed the AO to submit the remand report on or before 22/02/2019. Having given time for submission of the remand report the AO ought to have waited till the last date. The correct procedure is after the receipt of remand report the Ld.CIT(A) required to give opportunity to the assessee and then decide the appeal .Without waiting for the remand report and giving opportunity to the assessee to submit it’s comments on the remand report the Ld.CIT(A) decided the appeals, which is against the principles of natural justice.. Therefore, in the interest of justice, we are of the considered opinion that the issues needs to be 4 ITA No.306 & 307/Viz/2019, A.Y.2010-11 M/s Soubhagya Projects (Pvt.) Ltd.,Ravulapalem
remitted the back to the file of the Ld.CIT(A) for adjudication a fresh on merits. Accordingly we, direct the Ld.CIT(A) to decide the issue afresh after giving opportunity to the AO for submission of the remand report and also give opportunity to the assessee.
In the result, appeals of the assessee is allowed for statistical purpose. Order pronounced in the open court on 17th September, 2021. (एन के चौिरी) (धड.एस .सुन्दर धसंह) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) न्याधयक सदस्य/ JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER Dated : 17.09.2021 L.Rama, SPS
5 ITA No.306 & 307/Viz/2019, A.Y.2010-11 M/s Soubhagya Projects (Pvt.) Ltd.,Ravulapalem
आदेश की प्रतितिति अग्रेतषि/Copy of the order forwarded to:- 1. राजस्व/The Revenue - Asst.Commissioner of Income Tax, Circle-I, Rajamahendravaram 2. तिर्ााररिी/ The Assessee - M/s Soubhagya Projects (P) Ltd., D.No.8-243, Ravulapalem, Main Road, Opp.Police Station, East Godavari Dist.
The Pr.Commissioner of Income Tax, Rajamahendravaram
The Commissioner of Income Tax (Appeals), Rajamahendravaram 5. तवभागीय प्रतितितर्, आयकर अिीिीय अतर्करण, तवशाखािटणम/DR, ITAT, Visakhapatnam 6.गार्ाफ़ाईि / Guard file आदेशािुसार / BY ORDER ////
Sr. Private Secretary ITAT, Visakhapatnam