Sh. Nand Lal M.L.A. S/o. Sh. Lachman Dass, Distt. Nawanshehar V. The Income-tax Officer, Nawanshahr

ITA 103/ASR/2013

• Counselvise Citation: 10320914 RSA 2013
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-10-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 13-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAVISH SOOD; S P SINGH CHAUHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER I.T.A. NO. 103 (ASR)/2013 ASSESSMENT YEAR: 2007-08 PAN: AAJPL3536D SH. NAND LAL M.L.A., S/O- VS. INCOME TAX OFFICER, SH. LACHMAN DASS, VILL.- NAWANSHAHAR KARIMPUR DHIANI, BALACHAUR, DISTT.-NAWANSHAHAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. RAVISH SOOD, ADVOCATE & SH. S.P. SINGH CHAUHAN, ADVOCATE RESPONDENT BY: SH. MAHAVIR SINGH, SR. DR DATE OF HEARING: 09.10.2013 DATE OF PRONOUNCEMENT: 11.10.2013 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER DATED 29.11.2012 PASSED BY LEARNED CIT(A), JA LANDHAR FOR THE ASSESSMENT YEAR 2007-08 ON THE FOLLOWING GROUNDS: I. THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) IS ERRONEOUS, UNJUST AND CONTRARY TO THE FACTS OF THE CASE. II. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) ERR ED IN DISMISSING THE APPEAL IN LIMINE WITHOUT CONSIDERING THE GROUNDS RAISED BY THE APPELLANT ON MERITS. 2 I.T.A. NO. 103 (ASR)/2013 ASSESSMENT YEAR: 2007-08 III. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) ERR ED IN HOLDING THAT THE APPEAL IS NOT MAINTAINABLE IN VIEW OF THE PROVISIONS OF SEC. 249(4) OF THE INCOME TAX ACT WIT HOUT CONSIDERING THE FACT THAT THE APPELLANT HAS ALREADY PAID THE TAX DUE ON THE RETURNED INCOME. IV. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) ERR ED IN DISMISSING THE APPEAL IN LIMINE WITHOUT CONSIDERING THE FACT THAT THE APPELLANT HAS DEPOSITED THE ADMITTED TAXES ALON G WITH INTEREST AFTER PROVIDING AN OPPORTUNITY TO MAKE PAYMENT OF T AX ON THE ADMITTED INCOME. V. ANY OTHER GROUND OF APPEAL AS MAY BE ALLOWED TO BE RAISED AT A TIME OF HEARING OF THE APPEAL. 2) THE FACTS NARRATED BY THE REVENUE AUTHORITY ARE NOT DISPUTED BY BOTH THE PARTIES; THEREFORE, THERE IS NO NEED TO RE PEAT THE SAME FOR THE SAKE OF CONVENIENCE 3) AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE SH. RAVISH SOOD, ADVOCATE, STATED THAT THE ADMITTED TAX HAS ALREADY BEEN PAID BY THE ASSESSEE AND THE LEARNED FIRST APPELLAT E AUTHORITY HAD WRONGLY DISMISSED THE APPEAL OF THE ASSESSEE AS NON -MAINTAINABLE BY HOLDING THAT NO DUE TAXES ON RETURN INCOME WERE PAI D BY THE ASSESSEE. HE FURTHER STATED THAT ALL THE RECEIPTS FOR THE PROOF OF PAYMENT OF TAX ARE AVAILABLE WITH THE ASSESSEE AND CAN BE PRODUCED BEF ORE THE LEARNED FIRST APPELLATE AUTHORITY, IF THE MATTER IS SET ASIDE TO THE LEARNED FIRST APPELLATE AUTHORITY TO DECIDE THE ISSUE IN DISPUTE AFRESH UNDER THE LAW ON MERIT. 3 I.T.A. NO. 103 (ASR)/2013 ASSESSMENT YEAR: 2007-08 4) ON THE CONTRARY, LEARNED DR RELIED UPON THE ORDE R PASSED BY LEARNED FIRST APPELLATE AUTHORITY. 5) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT RECORDS AVAILABLE WITH US, ESPECIALLY THE IMPUGNED ORDER PA SSED BY THE LEARNED FIRST APPELLATE AUTHORITY AND WE ARE OF THE CONSIDE RED OPINION THAT THE STATEMENT MADE BY LEARNED COUNSEL FOR THE ASSESSEE AT BAR DESERVES TO BE ACCEPTED BECAUSE THE ASSESSEE HAS STATUTORY RIGHT U NDER THE PROVISION OF LAW THAT HE CANNOT BE DEBARRED IN SPITE OF THE FACT THAT THE TAX DUE ON THE RETURNED INCOME HAS BEEN PAID AS STATED BY LEARNED COUNSEL FOR THE ASSESSEE. 6) KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASE AND THE STATEMENT MADE BY LEARNED COUNSEL FOR THE A SSESSEE, WE ARE OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE, TH E ISSUE IN DISPUTE DESERVES TO BE SET ASIDE TO LEARNED FIRST APPELLATE AUTHORITY FOR DECIDING THE SAME AFRESH UNDER THE LAW MERIT. ACCORDINGLY, I N THE INTEREST OF JUSTICE, WE CANCEL THE IMPUGNED ORDER DATED 29.11.2 012 PASSED BY LEARNED CIT(A), JALANDHAR, AND SET ASIDE THE ISSUE IN DISPUTE TO THE FILE OF LEARNED CIT(A), JALANDAR, TO DECIDE THE SAME AFRESH UNDER THE LAW AFTER AFFORDING FULL OPPORTUNITY TO THE ASSESSEE, SUBJECT TO THE PRODUCTION OF RECEIPTS OF THE PAYMENT OF TAX DUE ON THE RETURNED INCOME OF THE ASSESSEE. 4 I.T.A. NO. 103 (ASR)/2013 ASSESSMENT YEAR: 2007-08 7) IN THE RESULT, THE APPEAL FILED BY ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH OCTOBER, 2013 SD/./- SD/.-/ (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH OCTOBER, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. NAND LAL M.L.A., S/O- SH. LACHMAN DASS, VILL.- KARIMPUR DHIANI, BALACHAUR, DISTT.-NAWANSHAHAR 2. INCOME TAX OFFICER, NAWANSHAHAR 3. THE CIT(A), JALANDHAR 4. THE CIT, JALANDAHR 5. THE SR DR, I.T.A.T., ASR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.