JAGDISH YADAV, KOTPUTLI V. ITO, BEHROR

ITA 137/JPR/2011

• Counselvise Citation: 13723114 RSA 2011
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2000-2001
• Appeal Filed On: 21-02-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA
• Keywords: Opportunity of being heard
• Section: 263

Judgement Text

1 ITA 137-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ) ITA NO. 137/J/2011 ASSTT. YEAR : 2000-01. SHRI JAGDISH YADAV, VS. THE INCOME-TAX OFFICER, S/O SUNDARAM YADAV, WARD BEHROR, VILLAGE KHORI, BANSUR, BEHROR DISTRICT ALWAR. DIST. ALWAR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MAHENDRA GARGIEYA RESPONDENT BY : MS. ROSHANTA MEENA DATE OF HEARING : 28.09.2011 DATE OF PRONOUNCEMENT : 14.10.2011. ORDER DATED : 14/10/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2000-01. 2. THE ASSESSEE IS OBJECTING IN MAKING ADDITION OF RS. 40,000/- UNDER SECTION 69A ON ACCOUNT OF UNEXPLAINED INSURANCE AND REGISTRATION E XPENSES AND CONFIRMING THE ADDITION OF RS. 49,200/- ON ACCOUNT OF UNEXPLAINED INVESTMEN T IN TRUCK PURCHASE. 3. FROM THE GROUND ITSELF IT IS SEEN THAT THE LD. C IT (A) HAS NOT GIVEN ANY FINDING ON THESE ISSUES AS HE HAS CONFIRMED BY SIMPLY MENTIONI NG THAT ORDER PASSED UNDER SECTION 263 HAS NOT BEEN APPEALED AND LD. CIT HAS DIRECTED TO MAKE ADDITION. THEREFORE, THE GROUNDS OF THE ASSESSEE WERE DISMISSED. 2 4. THE LD. COUNSEL OF THE ASSESSEE HAS STATED THAT LD. CIT HAS NOT DIRECTED TO MAKE THE ASSESSMENT BUT HAS SET ASIDE THE ASSESSMENT ON THESE ISSUES AND AO HAS ALSO MADE ADDITION AFTER APPLYING HIS MIND. THEREFORE, THE L D. CIT (A) SHOULD HAVE DISPOSED OFF GROUNDS ON MERIT. ACCORDINGLY IT WAS SUBMITTED THA T MATTER SHOULD BE SENT BACK TO THE FILE OF LD. CIT (A) TO DECIDE THE APPEAL ON MERIT. 5. THE LD. D/R ON THE OTHER HAND DID NOT OBJECT THE CONTENTION OF LD. A/R. 6. IN VIEW OF ABOVE FACTS AND CIRCUMSTANCES, WE RES TORE BOTH THE ISSUES TO THE FILE OF LD. CIT (A) TO DECIDE THE ISSUE AFRESH ON MERIT AFT ER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD. WE HAVE ALSO SEEN THE COPY OF ORDER U NDER SECTION 263 AND IN PARA 4 IT HAS BEEN CLEARLY MENTIONED THAT THE AO WILL COMPLETE TH E ASSESSMENT AFTER PROVIDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND HE W ILL TAKE THE EVIDENCES WITH REGARD TO PURCHASE OF CHASSIS AND BODY ETC. WHILE DECIDING TH E ISSUE AFRESH. THE LD. CIT HAS NOT DIRECTED TO MAKE THE ADDITION BUT HAS DIRECTED TO P ASS A FRESH ORDER AFTER PROVIDING OPPORTUNITY TO THE ASSESSEE. THEREFORE, THE LD. CIT (A) SHOULD HAVE DECIDED THE ISSUE ON MERIT AFTER CONSIDERING THE SUBMISSIONS OF THE ASSE SSEE WHICH HE HAS FAILED TO DO SO. ACCORDINGLY WE SET ASIDE THE ORDER OF LD. CIT (A) O N THIS ISSUE AND RESTORE THE ISSUE TO HIS FILE TO DECIDE THE SAME AFRESH. 7. GROUND NO. 3 WAS NOT PRESSED, THEREFORE, THE SAM E IS DISMISSED AS NOT PRESSED. 8. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED IN PART FOR STATISTICAL PURPOSES. 9. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 14. 10.2011 SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, 3 D/ COPY FORWARDED TO :- SHRI JAGDISH YADAV, BANSUR, ALWAR. THE ITO WARD BEHROR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 137/JP/2011) BY ORDER, AR ITAT JAIPUR.