RAMESHWAR, Jaipur V. ITO, Jaipur

ITA 1056/JPR/2010

• Counselvise Citation: 105623114 RSA 2010
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 18-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K MEENA
• Keywords: Set aside
• Section: 144

Judgement Text

1 ITA 1056-10 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 1056/JP/2010 ASSTT. YEAR : 2006-07. SHRI RAMESHWAR, VS. THE INCOME-TAX OFFICER, PRITHVISINGHPURA, THIKARIA, WARD 7(4), TEHSIL: SANGANER, JAIPUR. JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MAHENDRA GARGIEYA RESPONDENT BY : SHRI D.K. MEENA DATE OF HEARING : 10.8.2011. DATE OF PRONOUNCEMENT : 19.8.2011. ORDER DATE OF ORDER : 19/08/2011. PER 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. ASSESSMENT IN THIS CASE WAS COMPLETED UNDER SECT ION 144 AND CERTAIN ADDITIONS WERE MADE ON ACCOUNT OF INFORMATION RECEIVED THAT A SSESSEE HAS DEPOSITED A SUM OF RS. 79,92,000/- IN HIS BANK ACCOUNT. NONE APPEARED BE FORE THE AO ON BEHALF OF THE ASSESSEE, THEREFORE, IMPUGNED ADDITION WAS MADE BY THE AO. T HE LD. CIT (A) ALLOWED THE APPEAL OF THE ASSESSEE IN PART. 3. AGAINST SUSTAINING THE ADDITION, ASSESSEE IS IN APPEAL HERE BEFORE THE TRIBUNAL. 2 4. FIRST GROUND OF THE ASSESSEE IS AGAINST COMPLETI NG THE ASSESSMENT UNDER SECTION 144 WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. 5. THE LD. COUNSEL OF THE ASSESSEE DURING THE COURS E OF HEARING STATED THAT THE DEPARTMENT HAD ALSO FILED APPEAL AGAINST ORDER OF L D. CIT (A). THE APPEAL OF THE DEPARTMENT HAS ALREADY BEEN DISPOSED OFF BY THE TRI BUNAL IN ITA NO. 782/JP/2010 VIDE ORDER DATED 31.5.2011. THE MATTER HAS BEEN SENT BA CK TO THE FILE OF AO WHILE DECIDING THE APPEAL OF THE DEPARTMENT. THEREFORE, IT WAS SU BMITTED THAT TO MEET THE ENDS OF JUSTICE THE ISSUE INVOLVED IN THE APPEAL OF THE ASSESSEE SH OULD ALSO BE SET ASIDE TO THE FILE OF AO. 6. ON THE OTHER HAND, THE LD. D/R FAIRLY CONSENTED THE CONTENTION OF LD. A/R. 7. AFTER CONSIDERING THE SUBMISSIONS, WE FIND THAT ISSUE INVOLVED IN THIS APPEAL HAS TO GO BACK TO THE FILE OF AO. THE LD. CIT (A) ALLO WED PART RELIEF. AGAINST ALLOWING PART RELIEF, THE DEPARTMENT CAME IN APPEAL BEFORE THE TR IBUNAL WHICH HAS ALREADY BEEN DISPOSED OFF BY THE TRIBUNAL ON 31.5.2011 BY WHICH THE ISSUE HAS BEEN RESTORED TO THE FILE OF AO. SINCE ISSUES ARE INTER LINKED, THEREFORE, EN TIRE MATTER SHOULD GO BACK TO THE AO TO PASS A FRESH ORDER AFTER AFFORDING A REASONABLE OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY THE ENTIRE ORDER OF LD. CIT (A) IS SET ASIDE AND RESTORED BACK TO THE FILE OF AO TO PASS A FRESH ORDER ACCORDINGLY. 8. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 9. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19. 8.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- 3 COPY FORWARDED TO :- SHRI RAMESHWAR, JAIPUR. THE ITO WARD 7(4), JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 1056/JP/2010) BY ORDER, AR ITAT JAIPUR.