USHA PAREEK, Jaipur V. ITO, Jaipur

ITA 117/JPR/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5399 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 30-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA JCIT DHK
• Keywords: Opportunity of being heard
• Section: 144; 2

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH EQDQY DS-JKOR] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI MUKUL K. SHRAWAT, JM & SHRI T.R.MEENA, AM VK;DJ VIHY LA-@ ITA NO. 117/JP/2015 FU/KZKJ.K O'K Z @ ASSTT. YEAR : 2008-09. SMT. USHA PAREEK, VILLAGE : MUHANA, TEHSIL : SANGANER, JAIUR. CUKE VS. THE INCOME TAX OFFICER, WARD 7(2), JAIPUR. LFKK;H YS[KK LA - @THVKBZVKJ LA - @ PAN/GIR NO. BMYPP 6600 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MANISH AGARWAL (C.A) JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJ MEHRA (JCIT) LQUOKBZ DH RKJH[K @ DATE OF HEARING : 08.03.2016. ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 11/03/2016. VKNS'K@ ORDER PER MUKUL K. SHRAWAT, JM : THIS IS AN APPEAL FILED BY THE ASSESSEE EMANATING FROM AN ORDER OF LD. CIT (A)- III, JAIPUR DATED 18.11.2014. THE ASSESSEE HAS CHA LLENGED THE CONFIRMATION OF PENALTY LEVIED UNDER SECTION 271(1)(C) OF RS. 13,86,000/-. 2. WE HAVE BEEN INFORMED AT THE VERY THRESHOLD THAT ITAT JAIPUR BENCH VIDE AN ORDER DATED 26.06.2015 BEARING ITA NO. 159/JP/2012 FOR A.Y. 2008-09 TITLED AS SMT. USHA PAREEK VS. ITO HAS RESTORED THE MATTER BACK TO THE FILE OF THE AO AS PER THE FOLLOWING OBSERVATIONS :- 3.8. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERU SED THE MATERIALS AVAILABLE ON RECORD. WE FIND MERIT IN THE ARGUMENT OF LD. COUNSEL FOR THE ASSESSEE THAT ASSESSEE HAVING FILED THE EXPLANATION AND WRITTEN SUBMISSION WHICH IS ACCEPTED BY AO, THE FRAMING OF ASSESSMENT U/S 144 IS 2 ITA NO. 117/JP/2015 SMT. USHA PAREEK VS. ITO 2 UNJUSTIFIED. BESIDES LD. AO WITHOUT ADVERTING TO TH E MERITS OF THE REPLY REJECTED IT A SUMMARY MANNER AND NON SPEAKING MANNE R. IN VIEW OF THE FOREGOING, WE ARE INCLINED TO SET ASIDE THE MATTER BACK TO THE FILE OF THE AO TO DECIDE THE SAME AFRESH IN ACCORDANCE WITH LAW , AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . HENCE, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . 2.1. THE PENALTY WAS STATED TO BE CONNECTED WITH TH E CONFIRMATION OF ADDITION OF RS. 42,58,200/- AS UNDISCLOSED INVESTMENT FOR ACQUISITI ON OF PROPERTY. SINCE THE ISSUE OF QUANTUM ADDITION NOW STOOD RESTORED BACK TO THE FIL E OF THE AO, THEREFORE, IT IS JUSTIFIABLE AS WELL AS LAWFUL TO RESTORE THE ISSUE OF LEVY OF CONCEALMENT PENALTY BACK TO THAT STAGE TO BE DECIDED AFRESH IN ACCORDANCE WITH THE VIEW TO BE TAKEN IN RESPECT OF THE IMPUGNED QUANTUM ADDITION. THE AO IS, THEREFORE , AT LIBERTY TO PROCEED WITH THE PENALTY MATTER AFRESH DEPENDING UPON THE OUTCOME OF THE IMPUGNED QUANTUM ADDITION RESTORED BACK BY THE TRIBUNAL. SINCE WE HAVE RESTOR ED THE ISSUE FOR DENOVO CONSIDERATION, THEREFORE, THIS GROUND OF THE ASSESS EE MAY BE TREATED AS ALLOWED BUT FOR STATISTICAL PURPOSES ONLY. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11/03/2016 . SD/- SD/- VH-VKJ-EHUK EQDQY DS-JKOR ( T.R. MEENA ) (MUKUL K. SHRAWAT) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11/03/2016. DAS/ 3 ITA NO. 117/JP/2015 SMT. USHA PAREEK VS. ITO 3 VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. USHA PAREEK, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT-THE ITO WARD 7(2), JAIPUR. 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.117/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR