Late Vinay Kumar Singh, Bhopal V. THE ACIT 3(1), Bhopal

CO 41/IND/2015

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1470 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 05-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-10-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 25-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJIV VARSHNEY
• Assessee Lawyers: S S DESHPANDE
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER IT(SS)A NOS. 332 TO 337/IND/2013 & ITA NO. 701/IND/2013 A.YS.2002-03 TO 2008-09 ASSTT.COMMISSIONER OF INCOME TAX 3(1) BHOPAL ::: APPELLANT VS SHRI PRAVEEN SINGH CHOUHAN BHOPAL ::: RESPONDENT IT(SS) A NOS. 348 TO 353/IND/ 2013 & ITA NO. 723/IND/2013 A.YS.2002-03 TO 2008-09 SHRI PRAVEEN SINGH CHOUHAN BHOPAL ::: APPELLANT VS ASSTT.COMMISSIONER OF INCOME TAX 3(1) BHOPAL ::: RESPONDENT IT(SS)A NOS. 338 TO 343/IND/2013 & ITA NO. 709/IND/2013 A.YS.2002-03 TO 2008-09 ASSTT.COMMISSIONER OF INCOME TAX 3(1) BHOPAL ::: APPELLANT VS SMT. PRABHAWATI CHOUHAN BHOPAL ::: RESPONDENT IT(SS)A NOS. 354 TO 359/IND/2013 & ITA NO. 724/IND/2013 A.YS.2002-03 TO 2008-09 SMT. PRABHAWATI CHOUHAN BHOPAL ::: APPELLANT VS. ASSTT.COMMISSIONER OF INCOME TAX 3(1) BHOPAL ::: RESPONDENT IT(SS)A NOS. 26 TO 31/IND/2014 & ITA NO. 15/IND/2014 A.YS.2002-03 TO 2008-09 ASSTT.COMMISSIONER OF INCOME TAX 3(1) BHOPAL ::: APPELLANT VS SHRI AJAY SINGH GAHARWAR BHOPAL ::: RESPONDENT IT(SS) A NOS. 44 TO 49/IND/2014 & ITA NO. 99/IND/2014 A.YS.2002-03 TO 2008-09 ASSTT.COMMISSIONER OF INCOME TAX 3(1) BHOPAL ::: APPELLANT VS LATE VINAY KUMAR SINGH BHOPAL ::: RESPONDENT CO NOS. 38 TO 44/IND/2015 ARISING OUT OF IT(SS) A NOS. 44 TO 49/IND/2014 & ITA NO. 99/IND/2014 LATE VINAY KUMAR SINGH BHOPAL :::: OBJECTORS VS ASSTT.COMMISSIONER OF INCOME TAX 3(1) BHOPAL ::: APPELLANT ASSESSEE BY SHRI S.S. DESHPANDE REVENUE BY SHRI RAJIV VARSHNEY DATE OF HEARING 5.10.2015 DATE OF PRONOUNCEMENT 5.10.2015 O R D E R PER BENCH THESE APPEALS HAVE BEEN PREFERRED BY THE REVENUE AND DIFFERENT ASSESSEEE. THE ASSESSEE, LATE SHRI VINAY KUMAR SINGH HAS ALSO FILED CROSS OBJECTIONS. SINCE ALL THESE APPEALS AND CROSS OBJECTIONS INVOLVE COMMON ISSUES, TH ESE ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. AT THE OUTSET OF THE HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN ALL THESE APPEALS PERTAINI NG TO SHRI PRAVEEN SINGH CHOUHAN, SMT. PRABHAWATI CHOUHAN, SHRI AJAY SINGH GAHARWAR AND LATE VINAY KUMAR SINGH, THE ADDITIONS WERE MADE ON PROTECTIVE BASI S TREATING THE INCOME AND ASSETS OF THE RESPECTIVE PERSO NS AS BELONGING TO SHRI K.K. SINGH AND THESE ARE BENAMI INCO ME AND ASSETS. EARLIER IN THE CASES OF SHRI K.K. SINGH CHAUHAN (IND.) AND OTHERS THESE ADDITIONS WERE MADE ON SUBSTANTIVE BASIS AND THE MATTER TRAVELLED UP TO TRIBUNAL . THE TRIBUNAL DECIDED THE APPEALS IN THOSE CASES WHEREIN SUBSTANTIVE ADDITION WAS DELETED TREATING THEM AS BELONGING TO THE RESPECTIVE ASSESSEES. IN THE APPEALS IN HAND, THE ONLY ISSUE INVOLVED IS REGARDING PROTECTIVE ADDITION AND THE INVESTMENTS MADE IN THE HANDS OF THE RESPECTIVE PERSONS. THE LEARNED COUNSEL FOR THE ASSES SEE SUBMITTED THAT SINCE THE ADDITIONS MADE ON SUBSTANTIVE BASIS IN THE CASE OF K.K. SINGH HAVE BEEN DELETED BY THE TRIBUNAL VIDE ITS ORDER DATED 16.7.2014 IN IT(SS) A N OS. 328 TO 334/IND/2012, IT(SS) A NOS. 16 TO 22/IND/201 3, IT(SS) A NOS. 23 TO 29/IND/2013 AND IT(SS) A NOS. 9 TO 15/IND/2013, THEREFORE, THE ASSESSING OFFICER BE DI RECTED TO GIVE EFFECT TO THE ORDER OF THE TRIBUNAL. IN SUP PORT OF THIS SUBMISSIONS, THE LEARNED COUNSEL FOR THE ASSESSEE HAS ALSO FILED WRITTEN SUBMISSIONS BEFORE THE TRIBUNAL. THE L EARNED DR DID NOT HAVE OBJECTION TO THE REQUEST OF THE LEAR NED COUNSEL FOR THE ASSESSEE FOR SETTING ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER TO CONSIDER THE ISSUE S AFRESH AFTER GIVING EFFECT TO THE EARLIER ORDER OF THE TRIB UNAL WHEREIN SUBSTANTIVE ADDITIONS HAVE BEEN DELETED. 3. WE HAVE HEARD BOTH THE SIDES ON THIS ISSUE. AFT ER CONSIDERING THE ARGUMENTS ADVANCED BY THE PARTIES, WE S ET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORE THE ISSUE RELATING TO PROTECTIVE ADDITIONS TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO CONSIDER TH E SUBMISSIONS OF THE ASSESSEE AND GIVE EFFECT TO THE ORDER OF THE TRIBUNAL DATED 16.7.2014 IN THE CASES OF SHRI K.K. SINGH CHAUHAN (IND.), SHRI K.K. SINGH (HUF), SHRI LA L BAHADUR SINGH HUF AND SHRI TARKESHWAR SINGH CHAUHAN, BEING IT(SS) A NOS. 328 TO 334/IND/2012, IT(SS) A N OS. 16 TO 22/IND/2013, IT(SS) A NOS. 23 TO 29/IND/2013 AND IT(SS) A NOS. 9 TO 15/IND/2013. THE ASSESSEE SHALL BE PROVIDED AN OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON 5 TH OCTOBER, 2015 SD SD (B.C. MEENA) (D.T. GARA SIA) ACCOUNTANT MEMBER JUDICIAL MEMBER 5 TH OCTOBER, 2015 DN/-