Asif Hussain Munaf Hussain, Amaravati V. CIT(A)-II Ward-4, Amaravati

ITA 120/NAG/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9660 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 23-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESH DAWANDE
• Keywords: Principle of natural justice
• Section: 147

Judgement Text

ITA NO. 1 20 /NAG/2010 ASIF HUSSAIN MUNAF HUSSAIN, AMARAVATI IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , NAGPUR BEFORE: SHRI P.K. BANSAL , ACCOUNTANT MEMBER AND SHRI D.T. GARASIA , JUDICIAL MEMBER ITA NO. 1 20 / NAG / 20 10 ASSESSMENT YEAR : 2006 - 07 ASIF HUSSAIN MUNAF HUSSAIN AMARAVATI VS. CIT(A) - II WARD - 4 AMARAVATI (APPELLANT) (RESPONDENT) PAN NO.ACDPH 9733L APPELLANT BY: SHRI LALIT TAMBI RESPONDENT BY: SHRI RAMESH DAWANDE, CIT(DR) DATE OF HEARING: 15.10.2012 DATE OF PRONOUNCEMENT: 16.10. 2012 ORDER PER P.K. BANSAL, ACCOUNTANT MEMBER : - THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 23.3.2010. THE ONLY ISSUE INVOLVED IN THIS APPEAL IN THE PROCEEDINGS ISSUED U/S 147 OF THE INCOME - TAX ACT RELATE TO THE VIOLATION OF THE NATURAL JUSTICE AS THE COPY OF THE REASONS TO BELIEVE FOR THE ESCAPEMENT OF INCOME AS RECORDED BY THE ASSESSING OFFICER WAS NOT GIVEN TO THE ASSESSEE. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT IN THIS CASE, THE COPY OF THE REASONS, AS REC ORDED BY THE ASSESSING OFFICER WERE NOT SUPPLIED TO THE ASSESSEE, EVEN THOUGH THE ASSESSEE HAS ASKED FOR THE SAME. THUS, THERE IS A DENIAL OF THE NATURAL JUSTICE ON THE PART OF THE DEPARTMENT, EVEN OTHERWISE ALSO, THE SUPREME COURT IN THE CASE OF GKN DRIVE SHAFTS (INDIA) LTD. VS. ITO AND OTHERS 259 ITR 19 HAS SETTLED THE LAW IN RESPECT OF THE PROCEEDINGS U/S 147. HON BLE SUPREME COURT HAS LAID DOWN THAT ONCE THE NOTICE U/S 147 IS ISSUED, THE ASSESSEE IS OBLIGED TO FILE THE RETURN IN RESPONSE TO THE SAID NOT ICE. AFTER THAT , THE REVENUE IS BOUND TO SUPPLY THE COPY OF THE REASONS TO THE ASSESSEE. IF THE ASSESSEE WANTS, HE CAN FILE THE OBJECTIONS BEFORE THE ASSESSING OFFICER. ITA NO.120 /NAG/2010 ASIF HUSSAIN MUNAF H USSAIN, AMARAVATI 2 THE ASSESSING OFFICER BEFORE PROCEEDING FOR MAKING THE ASSES SMENT IS BOUND TO DISPOSE OF THE OBJECTIONS. WE, ACCORDINGLY, SET ASIDE THE ASSESSMENT AND DIRECT THE ASSESSING OFFICER TO PROVIDE THE COPY OF THE REASONS TO BELIEVE TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED THAT IN CASE HE WANTS, HE CAN FILE THE OB JECTIONS AGAINST THE INITIATION OF THE PROCEEDINGS U/S 147 OF THE ACT BEFORE THE ASSESSING OFFICER. THE ASSESSING OFFICER SUBSEQUENTLY IS DIRECTED TO DISPOSE OF THE OBJECTIONS BEFORE PROCEEDING FOR MAKING THE ASSESSMENT ON THE ASSESSEE. THUS, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 16.10 .20 1 2 SD/ - SD/ - ( D.T. GARASIA ) (P.K. BANSAL) JUDICIAL MEMB ER ACCOUNTANT MEMBER VG/SPS NAGPUR DATED 16 TH OCTOBER , 20 1 2 COPY TO 1 ASIF HUSSAIN MUNAF HUSSAIN, CHANDANI CHOWK, AMRAVATI 2 CIT(A) - II, AMARAVATI 3 CIT - 1, NAGPUR 4 THE CIT (A) , NAGPUR 5 THE DR, ITAT, NAGPUR 6 GU ARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL NAGPUR