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Income Tax Appellate Tribunal, “B”
Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE
ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-13, Pune for the Assessment Year 2007-08 dated 11.07.2019, emanating out of order under section 143(3) of the Income Tax Act, 1961[in short “the Act”]. The assessee has raised following grounds of appeal: “1. On the fact and in the circumstance of the case and in law of the learned Commissioner of Income Tax (Appeals) - 13, Pune has grievously erred in deciding the appeal ex-parte, without providing sufficient opportunity to appellate.
2. On the fact and in the circumstance of the case and in law of the learned Commissioner of Income Tax (Appeals) - 13, Pune has ought to have decided the appeal on merits instead of dismissing the appeal for non attendance.
3. On the fact and in the circumstance of the case and in law of the learned Commissioner of Income Tax (Appeals) - 13,
A.Y. 2007-08 Rayat SSK Ltd., Vs. ACIT, Satara [A] Pune has -erred in disallowing and adding back an amount of Rs.6.25.267/- on account of Sale of sugar at concessional rate.
4. On the fact and in the circumstance of the case and in law of the learned Commissioner of Income Tax (Appeals) -13, Pune has erred in enhance disallowing id adding back an amount of Rs.6.93.64.978/- on account of Excess Cane Price paid to members &nonmembers.
On the fact and in the circumstance of the case and in law of the learned Commissioner of Income Tax (Appeals) - 13, Pune has erred in disallowing and adding back an amount of Rs.4.27.975/- on account of VSI Contribution.
6. On the fact and in the circumstance of the case and in law of the learned Commissioner of Income Tax (Appeals) - 13, Pune has erred in disallowing and adding back an amount of Rs. 8,40,393/- on account of 43B Un paid Government Dues.
On the fact and in the circumstance of the case and in law of the learned Commissioner of Income Tax (Appeals) - 13, Pune has erred in disallowing and adding back an amount of Rs.35.000/- on account of 43BUn paid Government Dues.
8. On the fact and in the circumstance of the case and in law of the learned Commissioner of Income Tax (Appeals) - 13, Pune has erred in disallowing and adding back an amount of Rs.39.134/- on account of FBT.
9. On the fact and in the circumstance of the case and in law of the learned Commissioner of Income Tax (Appeals) - 13, Pune has erred in disallowing and adding back an amount of Rs. 35.69,308/- on account of unpaid interest.
On the fact and in the circumstance of the case and in law of the learned Commissioner of Income Tax (Appeals) - 13, Pune has erred in disallowing and adding back an amount of Rs.2.01.390/- on account of 40(a)(ia).
On the fact and in the circumstance of the case and in law of the learned Commissioner of Income Tax (Appeals) - 13, Pune has erred in disallowing and adding back an amount of Rs.16,69,.115/- on account of Unpaid Excise duty on Sugar & Molasses
A.Y. 2007-08 Rayat SSK Ltd., Vs. ACIT, Satara [A]
The appellant craves for the leave, add, alter, amend, modify and delete any or all the above grounds of appeal
s before or at the time of hearing.”
2. Brief facts of the case are that the appellant assessee is a Co- operative Society engaged in the business of manufacturing of White Sugar, by-product such as baggage, molasses, press mud etc., The appellant society filed its Return of Income on 30.10.2007 declaring total loss of Rs.(-)9,38,17,374/-. During the assessment proceedings, the Assessing Officer(AO) made following additions to the assessee’s total income as under:
Sr.No. Particulars AY 2007-08 (Rs) 1 Addition on account of concession of sugar sale 6,25,267 2 Addition on account of Excess cane price paid 6,93,64,978 3 Addition on account of VSI Contribution 4,27,975 4 Disallowance u/s 43B on account of unpaid Govt 8,40,393 dues 5 Disallowance u/s 43B on account of unpaid Govt 35,000 dues 6 Disallowance of FBT 39,134 7 Disallowance u/s 43B in respect of unpaid interest 35,69,308 8 Disallowance u/s 40(a)(ia) of the Act 2,01,390 9 Disallowance of Chief Minister Fund 6,26,516 10 Disallowance u/s 43B on account of unpaid Excise 16,69,115 duty on Sugar & Molasses Total 7,73,99,076
Aggrieved with the order of AO, the assessee filed appeal before the ld.CIT(A). The ld.CIT(A) partly allowed the appeal of the assessee.
A.Y. 2007-08 Rayat SSK Ltd., Vs. ACIT, Satara [A]
Aggrieved with the order of the ld.CIT(A), the assessee filed present appeal before this Tribunal.
5. The ld.AR for the assessee pleaded that the ld.CIT(A) has not decided the case on merit. The ld.AR further pleaded that due to some unavoidable circumstances the assessee could not make proper representation before the ld.CIT(A) in spite of opportunity being given by ld.CIT(A), therefore, in the interest of justice one more opportunity may kindly be granted to the assessee to present all the facts before the ld.CIT(A).
The ld.Departmental Representative for the Revenue vehemently opposed the proposition pleaded by the ld.AR.
7. We have heard both the parties and perused the records. It is a fact that the ld.CIT(A) had given many opportunities inspite of that assessee failed to appear before the ld.CIT(A). In this factual background and pleading of the ld.AR, we are of the opinion that one more opportunity should be given to the assessee to represent case before the ld.CIT(A). Therefore, the case is set-aside to the ld.CIT(A) for de-novo adjudication, after giving opportunity to the assessee. The assessee shall file all the documents required before the ld.CIT(A). Accordingly, the Ground No.1 & 2 of the assessee are allowed for statistical purpose.
A.Y. 2007-08 Rayat SSK Ltd., Vs. ACIT, Satara [A]
The Ground No.4 to 12 have not been adjudicated as we have already set-aside the case to ld.CIT(A) for de-novo adjudication. Therefore, the Ground No.4 to 12 are dismissed as not adjudicated.
In the result, appeal of the assessee is partly allowed. Order pronounced in the open Court on 29th August, 2022.