THAKUR BUILDTECH (P) LTD,KALAHANDI vs. ACIT, SAMBALPUR

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अऩीऱ सं./ITA No.87/CTK/2015 (नििाारण वषा / Assessment Year :2010-2011) Thakur Buildtech Private Vs. ACIT, Circle-2(1), Limited, Near Balaji Temple Sambalpur Road, Bhawanipatna, Kalahandi-766001 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AABCT 7855 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 27/06/2017 घोषणा की तारीख/Date of Pronouncement 28/06/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, JM: The assessee has filed this appeal against the order of CIT(A), Cuttack, dated 29.12.2014 in I.T.Appeal No.0339/2014-15. The assessee has raised sole ground that the CIT(A) has not provided proper reasoning and explanation before confirming the additions. 2. None appeared on behalf of the assessee when the matter was called for hearing. However, an adjournment application was placed on record by the assessee seeking for adjournment of hearing on the ground that some documents are yet to be received by the assessee, which are quite essential/necessary for hearing of the appeal, which in our considered, is not a plausible one and, thus, we reject the application and proceed to dispose off the appeal on the basis of material available on record and the submissions of ld. DR.

2 ITA No.87/2015 2. Brief facts of the case are that the assessee is engaged in the business of execution of contract works and filed its return of income for A.Y.2010-11 through electronic media on 04.09.2010 declaring total income of Rs.72,27,830/-. Assessee’s case was subsequently selected for scrutiny under CASS and notices u/s.143(2) & 142(1) were issued along with questionnaire. In compliance to the same, ld. AR of the assessee appeared from time to time and submitted his explanation. The AO considering the financial status and the submissions along with the requisite documents, made disallowance aggregating to Rs.88,69,760/- and assessed total income of Rs.1,60,97,590/- and passed the assessment order u/s.143(3) of the Act, dated 07.03.2013. 3. Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A). Ld. CIT(A) directed the AO to delete the addition in respect of preliminary expenses debited in the profit and loss account to be allowed u/s.35D of the Act and in the case of other additions, ld. CIT(A) has confirmed the additions and granted partial relief to the assessee. 4. Aggrieved by the order of the CIT(A) the assessee filed the present appeal before the Tribunal. 5. We found that the ld. CIT(A) has not given proper reasoning in confirming the additions and we are of the opinion that the order is cryptic and non-speaking order. In the interest of justice, we provide one more opportunity to the assessee. Accordingly we remit the disputed issue to the file of CIT(A) to hear the appeal afresh and pass a speaking order and

3 ITA No.87/2015 the assessee should be provided adequate opportunity of being heard before disposal of the appeal. We order accordingly. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 28/06/ 2017. Sd/- Sd/- (N. S. SAINI) (PAVAN KUMAR GADALE) ऱेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनांक Dated 28/06/2017 प्र.कु.मि/PKM, Senior Private Secretary आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अपीलाथी / The Appellant- Thakur Buildtech Private 1. Limited, Near Balaji Temple Road, Bhawanipatna, Kalahandi-766001 2. प्रत्यथी / The Respondent-ACIT, Circle-2(1), Sambalpur 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 5. आदेशािुसार/ BY ORDER, गार्ा पाईऱ / Guard file. 6. सत्यापऩत प्रनत //True Copy// (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक / ITAT, Cuttack