GUDSTAR BUILDERS P LTD,GWALIOR vs. ACIT CENTRAL GWALIOR STATION BHOPAL, BHOPAL

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ITA 277/IND/2020Status: DisposedITAT Indore14 October 2022AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It found that the issue of expense claims remained undecided on merit and therefore, remitted the matter back to the Assessing Officer for a fresh decision.

What were the facts?

The assessee's appeal was filed against an order passed by the CIT(A) arising from a re-assessment order. During re-assessment proceedings, the assessee failed to make submissions despite notices, leading to the rejection of their expense claims.

What were the issues?

Whether the Assessing Officer and CIT(A) correctly decided the issue of expense claims without proper consideration of the assessee's submissions and evidence.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: Ms. MADHUMITA ROY & SHRI BHAGIRATH MAL BIYANI

For Respondent: Shri Ashish Porwal, Sr.D.R
Hearing: 26.09.2022

The instant appeal filed by the assessee is directed against the order dated 10.02.2020 passed by the Ld. Commissioner of Income-Tax (Appeals)-3, Bhopal (in short ‘CIT(A)’), arising out of the order dated 30.12.2018 passed by the Asstt. Commissioner of Income Tax Officer, Gwalior Station Bhopal under section 147 r.w.s. 143(3) of the Income Tax (Gudstar Builders Pvt. Ltd. vs. ACIT) Asst.Year.– 2011-12 - 2 – Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2011- 12.

2.

None appeared on behalf of the assessee at the time of hearing of the matter. The Ld.DR, on the other hand, relied upon the orders passed by the authorities below.

3.

An application for condonation of delay of sixty days has been filed by the assessee which has been considered by us and the explanation given by the assessee for such delay is found to be acceptable. Hence, the delay is condoned.

4.

It appears from the order passed by the Ld.AO that during the course of re-assessment proceedings under Section 147 of the Act in spite of the notices served upon the assessee, no submission was made in regard to the claim of expenses made by the assessee. Having no other alternative on the basis of records available before the Ld.AO, the same was rejected, which was, in turn, accepted by the Ld.CIT(A) in appeal. Thus, admittedly the issue remained undecided on merit in its proper perspective. In that view of the matter, we find it fit and proper to get the issue decided once again upon considering the relevant documents/evidences to be provided by the assessee and thus, we are disposing of this appeal by remitting the issue to (Gudstar Builders Pvt. Ltd. vs. ACIT) Asst.Year.– 2011-12 - 3 – the file of the Ld.AO for deciding the same afresh upon granting the opportunity of being heard to the assessee and upon considering the evidences which the assessee may choose to file in support of his claim at the time of hearing of the matter. The assessee’s appeal is, therefore, allowed for statistical purposes.

5.

In the result, assessee’s appeal is allowed for statistical purposes.

This Order pronounced on 14 /10/2022

Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 14 /10/2022 S. K. Sinha, Sr. PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Indore 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

(Sr. Private Secretary) ITAT, Indore 1.Date of dictation on 26.09.2022 2.Date on which the typed draft is placed before the Dictating Member .10.2022 3.Date on which the approved draft comes to the Sr.P.S./P.S. 4.Date on which the fair order is placed before the Dictating Member for pronouncement 5.Date on which the fair order comes back to the Sr.P.S./P.S 6.Date on which the file goes to the Bench Clerk 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Despatch of the Order………Date on which the typed draft is placed before the Dictating Member 19.12.2019Other Member………………Date on which the approved draft comes to

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