Smt. Manjiri Choudhary, Indore V. The ACIT, 1(2), Indore

ITA 126/IND/2012

• Counselvise Citation: 12622714 RSA 2012
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 05-03-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KESHAV SAXENA
• Assessee Lawyers: S S DESHPANDE
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO. 126/IND/2012 A.Y. 2009-10 SMT. MANJIRI CHOUDHARY INDORE PAN ABNPC-7877M :: APPELLANT VS ASSTT.COMMR. OF INCOME TAX 1(2), INDORE :: RESPONDENT ITA NO. 127/IND/2012 A.Y. 2009-10 SMT. VIJAY CHOUDHARY INDORE PAN ABNPC- 7872L :: APPELLANT VS ASSTT. COMMR. OF INCOME TAX 1(2), INDORE :: RESPONDENT 2 APPELLANT BY SHRI S.S. DESHPANDE RESPONDENT BY SHRI KESHAV SAXENA DATE OF HEARING 3.09.2012 DATE OF PRONOUNCEMENT 3.09.2012 O R D E R PER JOGINDER SINGH, JUDICIAL MEMBER THESE APPEALS ARE BY DIFFERENT ASSESSEES FOR THE A .Y. 2009- 10 AGAINST THE IMPUGNED ORDER DATED 19.12.2011 ON T HE GROUND THAT THE LEARNED FIRST APPELLATE AUTHORITY ERRED IN DISMISSING THE APPEAL ON THE GROUND THAT THE APPROPRIATE TAXES U/S 140A HAVE NOT BEEN PAID BY THE ASSESSEE AS SUCH THE APPEALS A RE NOT MAINTAINABLE AND FURTHER ERRED IN NOT CONSIDERING T HE PLEA THAT THE ASSESSEE REQUESTED THE ASSESSING OFFICER TO ADJ UST THE REFUND ALREADY DUE IN THE CASE OF ZOOM DEVELOPERS U/S 140A . DURING HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE INVIT ED OUR ATTENTION TO A LETTER ADDRESSED TO THE ACIT TO THE FACT THAT THE ASSESSEE PAID THE AMOUNT OF RS.28,50,000/- ON 7.6.2 012 IN THE CASE OF SMT. MANJIRI CHOUDHARY AND RS. 16,25,000/- ON 13.6.2012 IN THE CASE OF SHRI VIJAY CHOUDHARY. THE ASSESSEE ALSO ENCLOSED COPY OF THE CHALLAN WITH THE APPLICAT ION. WE FIND THAT THOUGH THERE IS DELAY IN PAYMENT OF TAXES DUE TO THE REASON OF FINANCIAL CRISIS AND ESPECIALLY WHEN ALL THE MOV ABLE/IMMOVABLE 3 PROPERTIES WERE ATTACHED BY THE DEPARTMENT ALONG WI TH THE BANK ACCOUNT, HOWEVER, SINCE DUE TAXES HAVE BEEN PAID, T HEREFORE, LENIENT VIEW IS REQUIRED. CONSIDERING THE TOTALITY OF FACTS AND CIRCUMSTANCES, BOTH THESE APPEALS ARE REMANDED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION ON MERIT FOR W HICH DUE OPPORTUNITY OF BEING HEARD BE PROVIDED TO THE ASSES SEE. THE ASSESSEES ARE AT LIBERTY TO FURNISH EVIDENCE IN SUP PORT OF THEIR CLAIM, IF ANY. FINALLY, BOTH THESE APPEALS ARE ALLOWED IN PART FO R STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 3 RD SEPTEMBER, 2012. SD SD (R.C.SHARMA) (JOGINDER SINGH ) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 4 TH SEPTEMBER, .2012 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE DN/-44 4