The ITO, 2(2), V. Shri Santosh Jain,

ITA 1056/IND/2004

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2724 (ITAT-INDORE)
• Duration Of Justice: 5 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-05-2008
• Assessment Year: 1999-2000
• Appeal Filed On: 25-11-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154

Judgement Text

1 THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI V.K. GUPTA ACCOUNTANT MEMBER ITA NO. 638/IND/2004 A.Y. 1999-2000 SANTOSH KUMAR JAIN BHOPAL PAN ABHPJ 2415-P APPELLANT VS INCOME TAX OFFICER, 2(1) BHOPAL RESPONDENT ITA NOS. 1056/IND/2004 & 90/IND/2006 A.Y. 1999-2000 INCOME TAX OFFICER, 2(2) BHOPAL APPELLANT VS SANTOSH KUMAR JAIN BHOPAL RESPONDENT ASSESSEE BY SHRI P.N. DIXIT DEPTT. BY SMT. APARNA KARAN, SR. DR 2 O R D E R PER BENCH THESE APPEALS BELONG TO THE SAME ASSESSED AND INVO LVE COMMON ISSUES, HENCE, THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF THROUGH THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. THE APPEALS IN ITA NOS. 638/IND/..AND 1056/IND/ .. ARE CROSS APPEALS WHEREAS THE APPEAL IN ITA NO. 90/IND/ .IS AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOMET AX (APPEALS) IN RESPECT OF AN ORDER PASSED BY THE ASSESSING OFFI CER UNDER SECTION 154 OF THE ACT WHILE GIVING EFFECT TO THE ORIGINAL APPELLATE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOMETAX (AP PEALS). IN THE ORIGINAL APPEAL, THREE ISSUES WERE SET ASIDE TO THE FILE OF THE ASSESSING OFFICER FOR VERIFICATION WHICH RESULTED I NTO PASSING OF AN ORDER UNDER SECTION 154 OF THE ACT. 3. THE REVENUE IN ITS APPEAL IN ITA NO. 1056/IND/04 HAS RAISED GROUND NO. 7 CHALLENGING THE POWERS OF THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS) TO SET ASIDE THE ISSUES, WHICH POWER WAS NOT AVAILABLE WITH THE LEARNED COMMISSIONER OF INCOMETA X (APPEALS) AS PER THE RELEVANT PROVISIONS OF SECTIONS 250 AND 251 OF THE ACT. ONCE THIS GROUND NO. 7 IS ACCEPTED THEN THE APPEAL IN IT A NO.90/IND/06 BECOMES INFRUCTUOUS, AS THE ISSUES RAISED IN THIS A PPEAL ARE THE SAME. 3 BOTH THE PARTIES AGREED TO THIS SITUATION. THE OTH ER CONSEQUENCE OF GROUND NO. 7 IS THAT THESE MATTERS NEED TO BE EXAMI NED BY THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS) AFRESH AT HIS L EVEL AND CONSEQUENTLY ALL OTHER ISSUES, WHICH HAVE BEEN CHAL LENGED BY THE ASSESSEE AS WELL AS BY THE REVENUE, CAN ALSO BE EXA MINED AFRESH BY THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS). B OTH THE PARTIES ALSO ACCEPTED THIS POSITION. IN THIS VIEW OF THE MA TTER, WE RESTORE ALL THE MATTERS RAISED IN ITA NOS. 638/IND/04 AND 1056/ IND/04 TO THE FILE OF THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS) AND CONSEQUENTLY THE APPEAL OF THE REVENUE IN ITA NO. 9 0/IND/06 IS DISMISSED, HAVING BECOME INFRUCTUOUS. 4. IN THE RESULT, THE ASSESSEDS APPEALS ARE ALLOWE D FOR STATISTICAL PURPOSES WHEREAS THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 9 TH JULY, 2010 SD/- SD/- (JOGINDER SINGH) (V.K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER JULY 9, 2010 COPY TO APPELLANT, RESPONDENT, CIT, CIT(A), DR, GUA RD FILE D/-