M/S S.D. SOAPS AND COSMETICS,RAIPUR (CG) vs. JOINT COMMISSIONER OF INCOME TAX 1, RAIPUR (CG)

ITA 113/BIL/2017Status: DisposedITAT Raipur09 August 2018AY 2010-113 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) to grant one final opportunity to the assessee to present its case. The assessee was directed to appear and not seek adjournments.

What were the facts?

The assessee, a partnership firm engaged in soap manufacturing and trading, filed its return of income. The Assessing Officer made additions to the declared income. The assessee failed to appear before the CIT(A), leading to an ex-parte order.

What were the issues?

Whether the assessee should be given a fresh opportunity to present its case before the CIT(A) after failing to appear in the original proceedings.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Shri R.B. Doshi, CA, Shri Sanjay Kumar, DR

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.113/RPR/2017 Assessment Year : 2010-11 S. D. Soaps And Cosmetics, JCIT- 1, House No. UB-7, 12 Block, Raipur (CG). Karan Nagar, Vs. New Changorabhata, Raipur (CG).

PAN : AAWFS9933N (Appellant) (Respondent)

Assessee by : Shri R.B. Doshi, CA : Shri Sanjay Kumar, DR Department by Date of hearing : 09-08-2018 Date of pronouncement : 09-08-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 01.08.2016 of the ld. CIT(A)- 1, Raipur (CG) relating to assessment year 2010-11. 2. The assessee, in the various grounds of appeal, has challenged the order of the ld. CIT(A) in dismissing the appeal filed by him and confirming the various additions made by the Assessing Officer. 3. The ld. counsel for the assessee, at the outset, submitted that the assessee is a partnership firm engaged in the business of manufacturing and trading of soap. It filed its return of income on 15.03.2011 declaring total income of

2 ITA No.113/RPR/2017

Rs.64,97,140/-. The Assessing Officer, in the order passed u/s 143(3) on

06.03.2013, completed the assessment determining the total income at

Rs.1,31,92,890/- wherein he made certain additions.

Since there was non-appearance from the side of the assessee before the ld. CIT(A), the ld. CIT(A), in his ex-parte order passed on 01.08.2016, gave

some relief and sustained substantial addition. The ld. counsel for the assessee

submitted that in the interest of justice the assessee should be given an

opportunity to substantiate its case before the ld. CIT(A).

The ld. DR on the other hand strongly opposed the arguments as

advanced by the ld. counsel for the assessee. He submitted that despite number

of opportunities granted by the ld. CIT(A), the assessee was either seeking

adjournment or did not bother to appear before the ld. CIT(A). Therefore, the

order of the ld. CIT(A) be upheld.

We have considered the rival arguments made by both the sides and

perused the material available on record. It is an admitted fact that due to non-

appearance before the ld. CIT(A), ld. CIT(A) decided the appeal on the basis of

material available on record. Considering the totality of the facts of case and in

the interest of justice, we deem it proper to restore the issue to the file of ld.

CIT(A) with a direction to grant one final opportunity to the assessee to

substantiate its case. The assessee is also hereby directed to appear before the

ld. CIT(A) and not to seek any adjournment under any pretext failing which ld.

3 ITA No.113/RPR/2017

CIT(A) is at liberty to pass appropriate order as per law. We hold and direct

accordingly. The grounds raised by the assessee are accordingly allowed for

statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical

purposes.

Order pronounced in the open Court at the time of hearing itself i.e. on this 09th August, 2018.

Sd/- Sd/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09-08-2018. Sujeet Copy of order to: - 1) The Appellant 2) The Respondent 3) The CIT 4) The CIT(A) 5) The DR, I.T.A.T., Raipur. By Order //True Copy// Sr. Private Secretary ITAT, Raipur

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