Smt. Meena, Kurukshetra V. ITO, W-3, Kurukshetra

ITA 1269/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2058 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 04-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K KATARIA
• Keywords: Opportunity of being heard; Set aside
• Section: 147; 69; 148

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH , ! BEFORE: SMT. DIVA SINGH, JM ./ ITA NO. 1269/CHD/2018 !' # $# / ASSESSMENT YEAR : 2008-09 SMT. MEENA, C/O KRISHAN KUMAR & SONS, SHOP NO. 19, NEW GRAIN MARKET, KURUKSHETRA. VS THE ITO, WARD 3, KURUKSHETRA. ./ PAN NO: CMXPD7231D / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI VIBHOR GARG / REVENUE BY : SHRI V.K.KATARIA, SR.DR / DATE OF HEARING : 30.05.2019 !'#$%& / DATE OF PRONOUNCEMENT : 19.06.2019 %& /ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 28.08.2018 OF CIT(A) , KARNAL PERTAINING TO 2008-09 ASSESSMENT YEAR ON THE FOLLOWING GROUNDS : 1. BECAUSE THE ACTION FOR INITIATING THE REASSESS MENT PROCEEDINGS U/S 147 OF THE INCOME TAX ACT, 1961 IS BEING CHALLENGED IN FACTS & LAW WH ILE CONCLUDING AT THE ASSESSED INCOME OF RS 19,86,353/-. 2. BECAUSE THE ACTION FOR UPHOLDING THE ADDITION O F RS 19,86,353/- BY INVOKING THE PROVISIONS OF SECTION 69 IS BEING CHALLENGED ON FAC TS & LAW. 3. BECAUSE FOR ALLOWING THE ADDITION, MODIFICATIO N IN THE GROUNDS OF APPEAL SINCE BEING A LAST FACT FINDING AUTHORITY AND FOR ANY CONSEQUEN TIAL RELIEF AND OR ANY LEGAL CLAIM ARISING THEREIN IN THE INTEREST OF SUBSTANTIAL JUSTICE FOR A DECISION IN ACCORDANCE WITH LAW. 2. THE LD. AR RELYING UPON THE SUBMISSIONS ADVANCED BEFORE THE CIT(A) SUBMITTED THAT THE ORDER PASSED BY THE CIT(A) IS NO T IN ACCORDANCE WITH LAW AS IN THE FACTS OF THE PRESENT CASE, THE ASSESSING OFFICER PASSING THE ORDER ITA 1269/CHD/2018 A.Y. 2008-09 PAGE 2 OF 3 HAD NO JURISDICTION TO PASS THE SAID ORDER. THE IS SUE HAS BEEN LEFT UNDECIDED BY THE CIT(A) DESPITE ADDRESSING THE FACT S PARTIALLY. 3. THE LD. SR.DR MR. V.K.KATARIA RELYING UPON THE I MPUGNED ORDER SUBMITTED THAT THE AO WHO ISSUED THE NOTICE, TOOK I NTO CONSIDERATION THE FACT THAT WHERE THE SPECIFIC LAND WAS SITUATED AND THE ADDRESS OF THE ASSESSEE ETC. AND THEREAFTER, THE ORDER PASSED IS A VALID ORDER AND THE CIT(A) HAS NOT LEFT THE ISSUE UNDECIDED AND INFACT HAS COR RECTLY REJECTED THE SAID CHALLENGE. 4. THE LD. AR SUBMITTED THAT THE CIT(A) IN THE ORDE R PASSED HAS JUST EXTRACTED THE REMAND REPORT AND FAILED TO ARRIVE AT A CONCLUSION ON THE FACTS. REFERRING TO THE ORDER IT WAS SUBMITTED THAT THE CO NCLUSION TO DISMISS THE APPEAL LACKS CLARITY. IT WAS HIS SUBMISSION THAT A CAREFUL PERUSAL OF THE SAME WOULD SHOW THAT THE AO ISSUING NOTICE AND THE AO PASSING THE ORDER WERE TWO DIFFERENT ASSESSING OFFICERS WHICH FACT TH OUGH NOTICED HAS BEEN CLOUDED BY THE CIT(A). IT WAS ALSO HIS SUBMISSION THAT EVEN ON MERITS, THE ORDER PASSED IS CONTRARY TO LAW AND FACTS. 5. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. IT IS EVIDENT FROM RECORD THAT THE ASSE SSEE HAS CONTESTED THE VALIDITY OF THE ORDER ON THE GROUND THAT THE ORDER PASSED BY THE AO, WARD-3, KURUKSHETRA LACKED JURISDICTION ON ACCOUNT OF THE F ACT THAT NOTICE U/S 148 WAS ISSUED BY ITO, WARD-5, YAMUNA NAGAR. ON PERUSA L OF THE IMPUGNED ORDER, IT IS SEEN THAT THE LD. CIT(A) HAS NOT ADDRE SSED THE SPECIFIC CHALLENGE. ACCORDINGLY, THE SUBMISSIONS OF THE LD. AR THAT THE ISSUE HAS NOT BEEN DEALT WITH APPEARS TO BE JUSTIFIED. IN THE CIRCUMSTANCES IN ORDER TO SET RIGHT THIS SHORTCOMING, THE IMPUGNED ORDER IS SET ASIDE BACK T O THE FILE OF THE LD. CIT(A) WITH DIRECTION TO PASS SPEAKING ORDER IN ACCORDANCE WITH LAW FIRST ADDRESSING THE JURISDICTIONAL CHALLENGE POSED BY THE ASSESSEE AND THEREAFTER IN THE EVENTUALITY THE ASSESSEE FAILS THEREON, TO PASS A S PEAKING ORDER ON THE MERITS OF THE APPEAL. NEEDLESS TO SAY THAT THE A SSESSEE SHALL BE AFFORDED A ITA 1269/CHD/2018 A.Y. 2008-09 PAGE 3 OF 3 REASONABLE OPPORTUNITY OF BEING HEARD. SAID ORDER W AS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JUNE,2019. SD/- ( ) (DIVA SINGH) ! / JUDICIAL MEMBER ' ' '( )* +*% / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. , / CIT 4. , ( )/ THE CIT(A) 5. *-. / , /& , 012.3 / DR, ITAT, CHANDIGARH 6 .2 4 / GUARD FILE '( / BY ORDER, 5 / ASSISTANT REGISTRAR