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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE
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
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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.
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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