ROOP NARAYAN JATWA, Jaipur V. ITO, Jaipur

ITA 1055/JPR/2010

• Counselvise Citation: 105523114 RSA 2010
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 16-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

1 ITA 1055-10 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ) ITA NO. 1055/JP/2010 ASSTT. YEAR : 2006-07. SHRI ROOP NARAYAN JATWA, VS. THE INCOME-TAX OFFI CER, GRAM POST, VILLAGE THIKARIA, WARD 7(4), TEHSIL. SANGANER, JAIPUR. JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SANJAY KUMAR ORDER DATED : 24/06/2011. PER SHRI R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2006-07. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE AP PEAL IS BEING DISPOSED OFF AFTER HEARING THE LD. D/R AND CONSIDERING THE GROUNDS OF APPEAL. 3. FIRST GROUND IS AGAINST DECIDING THE APPEAL OF T HE ASSESSEE EX PARTE WITHOUT PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD. 4. IN THIS CASE THE ASSESSMENT WAS COMPLETED UNDER SECTION 144 AND ADDITION OF RS. 72,00,000/- OR ODD WAS MADE BY THE AO ON THE BASIS OF INFORMATION RECEIVED THAT ASSESSEE HAS MADE DEPOSITS IN THE BANK ACCOUNT. NO NE APPEARED ON BEHALF OF THE ASSESSEE. THEREFORE, THE LD. CIT (A) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINI BY 2 OBSERVING THAT ACTION OF THE AO COMPLETING THE ASSE SSMENT UNDER SECTION 144 IS CONFIRMED. 5. AFTER CONSIDERING THE ORDERS OF THE AO AND LD. C IT (A), WE FIND THAT MATTER SHOULD BE SENT BACK TO THE FILE OF AO FOR DECIDING THE SAM E AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE HAV E DECIDED MANY CASES LIKE THIS AND WE HAVE NOTED THAT ALL THE RECEIPTS ARE DEPOSITED IN T HE BANK ON ACCOUNT OF SALE OF AGRICULTURAL LAND. HOWEVER, IN THE PRESENT CASE THE ORDER HAS BE EN PASSED UNDER SECTION 144 AND LD. CIT (A) HAS CONFIRMED THE SAME AS NONE APPEARED BEF ORE HIM ALSO. TO MEET THE ENDS OF JUSTICE, WE ARE OF THE VIEW THAT MATTER SHOULD GO B ACK TO THE FILE OF AO FOR DECIDING THE MATTER AFRESH. ACCORDINGLY, WE RESTORE THE ISSUE T O THE AO TO PASS A FRESH ORDER AFTER AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. WE ORDER ACCORDINGLY. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 24. 6.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- COPY FORWARDED TO :- SHRI ROOP NARAYAN JATWA, THIKARIA, SANGANER, JAIPUR . THE ITO WARD 7(4), JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 1055/JP/2010) BY ORDER, AR ITAT JAIPUR.