Jagdish Prasad Agrawal, Jabalpur V. Assistant Commissioner of Income Tax,

ITA 112/JAB/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2246 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 15-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NO. 112/JAB/2014 / ASSESSMENT YEAR : 2008-09 JAGDISH PRASAD AGRAWAL, H. NO.159, MAIN BAZAR, SHAHPURA BHITONI, JABALPUR (MP) PAN : ADOPA 8458 K VS ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), JABALPUR (MP) / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI VIJAY GUPTA, CA REVENUE BY : SHRI PD CHOUGULE, DR / DATE OF HEARING : 13/03/2018 / DATE OF PRONOUNCEMENT: 15/03/2018 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER:- THIS APPEAL OF ASSESSEE FOR ASSESSMENT YEAR 2008-09 IS DIRECT ED AGAINST THE ORDER OF THE CIT(A)-I, JABALPUR DATED 25.02.2014 VID E APPEAL NO.J/CIT(A)/DCIT/CIRCLE1(1)/JBP/91/2010-11, ARISING OUT OF INT IMATION UNDER SECTION 143(1) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT), ISSUED BY THE DCIT, CIRCLE 1(1), JABALPUR ON 13.03.2010. 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MAT ERIAL PLACED BEFORE US. WE FIND THAT THE ASSESSEE HAS RAISED TWO ISS UES; FIRSTLY, CHALLENGING THE VALIDITY OF THE INTIMATION ISSUED UNDE R SECTION 143(1) OF THE ACT AND SECONDLY, ON THE ADDITION MADE IN THE INTIMATIO N SHEET, THEREBY ASSESSING THE INCOME AT RS.9,08,660/- AS AGAINST THE INCOME OF RS.75,890/- SHOWN BY THE ASSESSEE IN THE INCOME-TAX RETURN. WE FU RTHER FIND THAT THAT THE APPEAL CAME UP FOR ADJUDICATION BEFORE THE TRIBUNAL O N 06.04.2016 AND THE ISSUE OF VALIDITY OF INTIMATION WAS ADJUDICATED BY T HE TRIBUNAL BUT DID NOT ADJUDICATE GROUND NOS. 2 & 3 RELATING TO THE MERITS OF THE CASE. ITA NO. 112/JAB/2014 JAGDISH PRASAD AGRAWAL VS. ACIT AY : 2008-09 2 THEREAFTER, THE ASSESSEE FILED MISCELLANEOUS APPLICATIO N AND THE APPEAL HAS BEEN RESTORED FOR THE LIMITED PURPOSE OF ADJUDICATING GROUND NOS. 2 AND 3, WHICH READ AS FOLLOWS:- 2. CONSIDERING THE FACT THAT RETURNED INCOME OF THE APPELL ANT WAS RS.75,890/- ONLY BUT IN INTIMATION THE LD. AO HAS TAKEN RET URNED INCOME AT RS.9,08,660/- WITHOUT ASSIGNING ANY REASON HENCE THE LD. CI T(A) ERRED IN LAW IN REJECTING THE GROUND OF APPELLANT ABOUT TAKING OF WRONG INCOME BY HOLDING THAT THE APPELLANT SHOULD HAVE FILED RECTIFICATION AP PLICATION ON THIS ISSUE. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) SHOULD HAVE HELD THAT THE LD AO ERRED IN TAKING IN INTIMATION RETU RNED INCOME AT RS.9,08,660/- INSTEAD OF RS.75,890/- RETURNED BY THE APPELLANT. 3. THE ONLY CONTENTION OF THE ASSESSEE IS THAT THERE I S NO INFORMATION PROVIDED BY THE REVENUE AUTHORITIES AS TO HOW THEY H AVE ASSESSED THE INCOME AT RS.9,08,660/- WHEN THE INCOME SHOWN BY HIM IN TH E INCOME-TAX RETURN IS AT RS.75,890/-. WE FIND THAT THE ASSESSEE DECLARED INCOME AT RS.75,890/-. THE RETURN WAS PROCESSED AND INTIMATION UNDER SECTION 143(1) OF THE ACT WAS ISSUED ASSESSING INCOME AT RS.9,08,660/-. I T IS NOT DISPUTED THAT THE ASSESSEE FAILED TO FILE ANY RECTIFICATION APPLIC ATION UNDER SECTION 154 OF THE ACT; HOWEVER, IT IS ESTABLISHED JUDICIAL PRECE DENT THAT THE ASSESSEE SHOULD BE TAXED FOR THE INCOME EARNED BY HIM DURING THE YEAR. IN THE INTIMATION SHEET, THERE IS NO DETAILS MENTIONED WHICH COULD SHOW THAT ON WHAT BASIS THE INCOME HAS BEEN ASSESSED AT RS.9,08,660/-. IT CAN BE EITHER TYPOGRAPHICAL ERROR OR ANY OTHER ERROR COMMITTED AT T HE END OF THE REVENUE AUTHORITIES ASSESSING THE INCOME OF THE ASSESSEE AT A HIGHER AMOUNT. WE, THEREFORE, IN THE INTERESTS OF JUSTICE AND IN THE GI VEN FACTS AND CIRCUMSTANCES OF THE CASE, SET ASIDE THE ISSUE RAISED IN THIS APPEAL T O THE FILE OF THE ASSESSING OFFICER WHO WILL PROVIDE NECESSARY INFORMAT ION TO THE ASSESSEE ABOUT INCOME CALCULATED IN THE INTIMATION SHEET AND, TH EREAFTER, THE ITA NO. 112/JAB/2014 JAGDISH PRASAD AGRAWAL VS. ACIT AY : 2008-09 3 ASSESSING OFFICER WILL DECIDE THE ISSUE AFRESH IN ACC ORDANCE WITH THE LAW, AFTER PROVIDING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN THE RESULT, GROUND NOS. 2 & 3 ARE ALLOWED FOR STATISTICAL PUR POSES. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED ABOVE. ORDER PRONOUNCED IN THE COURT ON 15 TH MARCH, 2018 AT JABALPUR. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER JABALPUR; DATED 15/03/ 2018 *BIT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, JABALPUR 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, JABALPUR