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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH, AHMEDABAD
Before: SMT. ANNAPURNA GUPTA & Ms. SUCHITRA KAMBLE
PER SUCHITRA KAMBLE, JUDICIAL MEMBER :
This appeal is filed by assessee against the order dated 07.06.2019 passed by the CIT(A)-8, Ahmedabad for the Assessment Year 2012-13.
The assessee has raised the following grounds of appeal :-
“1 The ld. Commissioner of Income Tax (Appeals) has erred in law and on facts of the case in passing the appellate order without granting an appropriate opportunity of being heard to the appellant.
The ld. Commissioner of Income Tax (Appeals) has erred in law and on facts of the case in passing the appellate order on 07.06.2019 despite the fact that the adjournment application was filed on 06.06.2019 by the appellant which was duly acknowledged and stamped by the office of the ld. CIT(A)-8. Copy of adjournment application filed and acknowledged on 06.06.2019 is enclosed herewith marked as Annexure-A.
ITA No.1164/Ahd/2019 A.Y. 2012-13 Page 2 of 3 3. The ld. Commissioner of Income Tax (Appeals) has erred in law and on facts of the case in confirming the action of ld. AO in making the addition of Rs.1,23,06,574/- on account of alleged short reflection of contract receipts.
Both the Ld. Authorities have erred in law and on facts in not properly appreciating and considering various submissions, evidences and supporting placed on record during the course of the assessment proceedings and not properly appreciating various facts and laws in its proper perspective.
The learned CIT(A) has erred in law and on facts of the case in confirming action of the ld. AO in levying interest u/s. 234A/B/C/D of the Act.
The learned CIT(A) has erred in law and on facts of the case in confirming action of the ld. AO in initiating penalty u/s.271(1)(c) of the Act.”
The assessee company is engaged in the business of infrastructure development. The return of income was filed by the assessee on 31.03.2013 declaring total income of Rs.37,49,390/-. The Assessing Officer made addition on account of short reflection of contract receipt amounting to Rs.1,23,06,574/-.
Being aggrieved by the assessment order the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee.
The Ld. AR submitted that the assessee was not given proper opportunity of hearing while passing the order by the CIT(A) and decided the case without taking cognizance of the submissions made before the Assessing Officer at the time of assessment proceedings. The Ld. AR prayed that the matter may be remanded back to the CIT(A) for proper adjudication of the issues after giving opportunity of hearing to the assessee by following the principles of natural justice.
The Ld. DR relied upon the assessment order and the order of the CIT(A).
We have heard both the parties and perused all the relevant material available on record. The Ld. AR demonstrated before us that the CIT(A) has not heard the assessee while deciding the issue on merit and there are certain reconciliation filed
ITA No.1164/Ahd/2019 A.Y. 2012-13 Page 3 of 3 before the CIT(A) which was never considered by the CIT(A) before dismissing the appeal of the assessee on merit. In the interest of justice, it is appropriate to remand back all the issues to the file of the CIT(A) for proper adjudication on merit. Needless to say assessee be given opportunity of hearing by following the principles of natural justice.
In the result, appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open Court on this 22nd day of July, 2022.
Sd/- Sd/- (ANNAPURNA GUPTA) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 22nd day of July, 2022 PBN/*
Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY
Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad