Raj Kumar Bhavsar, V. Income Tax Officer-I,

ITA 12/JAB/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1110 (ITAT-JABALPUR)
• Duration Of Justice: 5 year(s) 4 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-05-2019
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 29-05-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 27-01-2014
• Court: TRIBUNAL
• Department Lawyers: V B SARGOR
• Keywords: Opportunity of being heard
• Section: 142(1); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR BEFORE SHRI D.T. GARASIA, J.M. AND SHRI B.C.MEENA, A.M. I.T.A.NO.12/JAB/2014 A.Y. : 2004-05 SHRI RAJ KUMAR BHAVSAR, ITARSI VS ITO - I, ITARSI APPELLANT RESPONDENT PAN NO. : AEVPB0722K APPELLANT BY : NONE RESPONDENT BY : SHRI V.B.SARGOR, DR DATE OF HEARING : 2 9 . 0 5 .201 5 DATE OF PRONOUNCEMENT : 29 . 0 5 .201 5 -: 2: - 2 O R D E R PER GARASIA, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A), BILASPUR, DATED 12.07.2013 FOR THE ASSES SMENT YEAR 2004-05. 2. FOLLOWING GROUNDS OF APPEAL HAVE BEEN TAKEN BY THE ASSESSEE :- 1. THE LD. CIT(A) WAS ERRONEOUS AND UNJUSTIFIED IN UPHOLDING THE ORDER PASSED BY THE ASSESSING OFFICER DETERMINING INCOME OF RS. 2.00 LACS. 2. THAT THE APPELLANT COULD NOT APPEAR BEFORE THE FIRS T APPELLATE AUTHORITY DUE TO UNAVOIDABLE REASONS AND HAS ENGAGED AN ADVOCATE WHO COULD NOT APPEAR AND, THEREFORE, THE FIRST APPEAL WAS DECIDED EX PARTE. 3. THAT THE ASSESSEE HAS ALREADY FILED THE RETURN FOR ASSESSMENT YEAR 2004-05 ON 24.02.2005. THIS FACT IS NOT CONSIDERED BY THE ASSESSING OFFICER AS WELL AS LD. CIT(A). -: 3: - 3 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD THE LD. D.R. 4. THE AO ISSUED A NOTICE U/S 148 DATED 25.02.2009. AFTERWARD, THE SAME WAS SUMMONED ON 25.03.2009 BY AFFIXTURE. NOTICE U/S 142(1) DATED 24.07.2009 WAS A LSO SUMMONED BY AFFIXTURE INTIMATING TO SUBMIT THE INCO ME TAX RETURN. IN COMPLIANCE, SHRI P. C. JAIN, ADVOCATE P RESENTED HIMSELF ON 22.09.2009 AND SUBMITTED VAKALATNAMA AND NEXT DATE I.E. 8.10.2009 WAS FIXED. NEITHER OR ASSESSEE S COUNSEL APPEARED NOR THE RETURN WAS SUBMITTED. IN ABSENCE O F ALL THIS, THE AO MADE THE ASSESSMENT AND FIXED THE INCOME AT RS. 2,00,000/-. 5. THE MATTER CARRIED TO CIT(A) AND SINCE NOBODY APPEARED BEFORE THE LD. CIT(A), HE CONFIRMED THE AS SESSMENT MADE BY THE ASSESSING OFFICER. 6. HAVING HEARD THE LD. D.R., WE FIND THAT THE ASSESSE E DID NOT REMAIN PRESENT BEFORE THE LD. CIT(A). THE A SSESSEE HAS ENGAGED A LAWYER, WHO DID NOT REMAIN PRESENT BEFORE THE LD. CIT(A). THEREFORE, THE LD. CIT(A) HAS DECIDED THE M ATTER ON THE BASIS OF THE MATERIAL ON RECORD. THE LD. CIT(A) HAS HELD THAT -: 4: - 4 THE AO HAS ASSESSED THE INCOME OF RS. 2 LAKHS ON TH E BASIS OF MATERIAL ON RECORD. WE FIND THAT THE LD. CIT(A) HAS NOT GIVEN OPPORTUNITY TO THE ASSESSEE. THEREFORE, IN THE INTE REST OF JUSTICE AND FAIR PLAY, WE RESTORE BACK THIS ISSUE T O THE FILE OF LD. CIT(A). THE ASSESSEE IS DIRECTED TO REMAIN PRESENT BEFORE THE LD. CIT(A) ON RECEIPT OF THIS ORDER WITHIN TWO MONT HS, FAILING WHICH THE LD. CIT(A) SHALL BE AT LIBERTY TO DECIDE THE APPEAL AS PER LAW. THE LD. CIT(A) IS DIRECTED TO DECIDE THE A PPEAL AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 7. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 29 TH MAY, 2015. SD/- (B. C. MEENA) ACCOUNTANT MEMBER SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED : 29 TH MAY , 2015. CPU* 156 -: 5: - 5