Jasbirsingh Amriksingh Sethi, Pune V. Dy. CIT, Central Circle 2(3), Pune

ITA 1242/PUN/2013

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0891 (ITAT-PUNE)
• Duration Of Justice: 5 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-03-2019
• Assessment Year: 2001-2002
• Appeal Filed On: 31-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NOS. 1239 TO 1245/PUN/2013 / ASSESSMENT YEARS: 1998-99 TO 2004-05 JASBIRSINGH AMRIKSINGH SETHI, SETHI NIWAS, 103/2, PRABHAT ROAD, PUNE-411 004. PAN : AUYPS0138B ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE. / RESPONDENT ASSESSEE BY : SHRI SUNIL GANOO REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 26.03.2019 / DATE OF PRONOUNCEMENT : 27.03.2019 ! / ORDER PER BENCH: THESE BUNCH OF SEVEN APPEALS PREFERRED BY THE ASSESSE E EMANATES FROM THE ORDER OF LD. CIT(APPEALS)- CENTRAL, PUNE COMMONLY DAT ED 18.03.2013 FOR THE ASSESSMENT YEARS 1998-99 TO 2004-05 AS PER GROU NDS OF APPEAL ON RECORD. THE ASSESSEE HAS RAISED BOTH LEGAL GROUNDS AS W ELL AS GROUNDS ON MERIT. 2 ITA NOS. 1239 TO 1245/PUN/2013 A.YS.1998-99 TO 2004-05 2. THESE CASES WERE HEARD TOGETHER. SINCE ISSUES ARE C OMMON AND FACTS ARE SIMILAR, THESE APPEALS ARE BEING DISPOSED OF VIDE THIS C ONSOLIDATED ORDER. THE LEGAL GROUNDS RAISED BY THE ASSESSEE FOR ALL THE ASSE SSMENT YEARS ARE AS UNDER: A DDITIONAL GROUND OF APPEAL NO.1 SOUGHT TO BE RAISED SINCE THE LEARNED ASSESSING OFFICER HAS FAILED TO S ERVE ON THE APPELLANT ASSESSEE A NOTICE U/S. 143(2) OF THE I.T. ACT, 1961, THE IMPUGNED ASSESSMENT PROCEEDINGS ARE BAD IN LAW, NUL L AND VOID AB INITIO AND BEING WITHOUT JURISDICTION THE IMPUGN ED ASSESSMENT ORDER MAY PLEASE BE ANNULLED. ADDITIONAL GROUND OF APPEAL NO.2 SOUGHT TO BE RAISE D SINCE THE VARIOUS ADDITIONS MADE BY THE LEARNED ASS ESSING OFFICER AND AS CONFIRMED BY THE LEARNED CIT(A) ARE NOT BASE D ON SEIZED MATERIAL THE SAME ARE BAD IN LAW, PATENTLY ILLEGAL AND HENCE THE SAME MAY PLEASE BE DELETED AND RETURNED INCOME OF T HE APPELLANT MAY PLEASE BE DIRECTED TO BE ACCEPTED. 3. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSEE AFTE R CERTAIN ARGUMENTS ON THESE LEGAL GROUNDS STATED THAT HE IS NOT PRESSING THESE LEGAL GROUNDS. THEREFORE, BOTH THESE LEGAL GROUNDS FOR THE ALL T HE ASSESSMENT YEARS IN APPEAL ARE DISMISSED AS NOT PRESSED . 3.1 THAT WITH REGARD TO THE GROUNDS ON MERIT, THE LD. AR OF THE ASSESSEE STATED THAT THEY WERE UNABLE TO SUBSTANTIATE THEIR CLAIM ON MERITS REGARDING THE CASE FOR ALL THE YEARS BEFORE THE REVENUE AUTHORITIES , SINCE TIME AND AGAIN RELEVANT DOCUMENTARY EVIDENCES AND OTHER MATERIALS WERE NOT PROVIDED AND THAT THERE ARE CERTAIN FACTUAL PARAMETERS WHICH THE ASS ESSEE NOW WANTS TO STATE BEFORE THE REVENUE AUTHORITIES AND THEREFORE, THE LD. AR PRAYED THAT ONE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO REPRE SENT THEIR CASE ON MERITS BEFORE THE ASSESSING OFFICER AND IN RESPECT THEREO F HAS GIVEN A VERBAL UNDERTAKING THAT THE ASSESSEE WILL EXTEND NECESSARY COO PERATION WITH THE DEPARTMENT DURING THE ASSESSMENT PROCEEDINGS. THE LD. AR PRAYED THAT THE 3 ITA NOS. 1239 TO 1245/PUN/2013 A.YS.1998-99 TO 2004-05 MATTER MAY BE RESTORED BACK TO THE FILE OF ASSESSING OFFICE R FOR FRESH ADJUDICATION. 4. ON THE OTHER HAND, THE LD. DR IN THE INTEREST OF JUST ICE FAIRLY CONCEDED TO THE REQUEST MADE BY THE LD. AR OF THE ASSESSEE. 5. WE HAVE PERUSED THE CASE RECORD, HEARD THE RIVAL CO NTENTIONS AND EVEN BEFORE GOING ON TO THE MERITS OF THE CASE AND AFTER GIVING CONSIDERABLE THOUGHT TO THE ARGUMENTS PUT FORWARD BY THE PARTIES HEREIN, WE FIND IN THE INTEREST OF JUSTICE THAT THE ASSESSEE SHOULD REPRESENT HIS CASE FOR ALL THE ASSESSMENT YEARS ON MERITS BEFORE THE ASSESSING OFFICER AND AS ADMITT ED BY THE LD. AR THE ASSESSEE SHOULD GET PREPARED WITH ALL DOCUMENTARY E VIDENCES AND RELEVANT MATERIALS FOR THE HEARING AS AND WHEN SCHEDULED BEFORE THE ASSESSING OFFICER. WITH THESE OBSERVATIONS, WE SET ASIDE THE ORDERS OF TH E LD. CIT(APPEALS) FOR ALL THE ASSESSMENT YEARS IN APPEALS BEFORE US AND RESTORE THE MA TTER TO THE FILE OF ASSESSING OFFICER FOR FRESH ADJUDICATION. THE ASSESSING O FFICER IS DIRECTED TO GRANT REASONABLE OPPORTUNITY OF HEARING TO T HE ASSESSEE IN ACCORDANCE WITH LAW. 6. IN THE RESULT, APPEALS OF THE ASSESSEE FOR THE ASSES SMENT YEARS 1998-99 TO 2004-05 ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 27 TH DAY OF MARCH, 2019. SD/- SD/- R.S.SYAL PA RTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 27 TH MARCH, 2019. SB 4 ITA NOS. 1239 TO 1245/PUN/2013 A.YS.1998-99 TO 2004-05 !'#$%&'&$ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-CENTRAL, PUNE. 4. THE CIT(CENTRAL), PUNE. 5. '#$ %%&' , ( &' , )*+ , / DR, ITAT, A BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 5 ITA NOS. 1239 TO 1245/PUN/2013 A.YS.1998-99 TO 2004-05 DATE 1 DRAFT DICTATED ON 26 .03 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 26 .03 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER