Sh. Mahesh Chand Jain, Agra V. I.T.O., Ward-4(2), Agra

ITA 155/AGR/2014

• Counselvise Citation: 15520314 RSA 2014
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-08-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 23-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT SHUK LA
• Assessee Lawyers: ANURAG SINHA
• Keywords: Income from undisclosed sources; Opportunity of being heard; Principle of natural justice; Corroborative evidences
• Section: 143(3)

Judgement Text

I.T.A. NO. 155/AGR/2014 ASSESSMENT YEAR 2003-04 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH, AGRA [CORAM:PRAMOD KUMAR AM ] I.T.A. NO. 155/AGR/2014 ASSESSMENT YEAR: 2003-04 MAHESH CHAND JAIN, ..APPELLANT 6/92, KACHORA BAZAR,BELANGANJ, AGRA. [PAN:ACXPJ 0483 H ] VS. INCOME-TAX OFFICER, .RESPONDENT WARD 4(2), AGRA APPEARANCES BY: ANURAG SINHA FOR THE APPELLANT AMIT SHUKLA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JUNE 16 , 2015 DATE OF PRONOUNCING THE ORDER : JUNE 24 , 2015 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSEE HAS CHALLENG ED THE CORRECTNESS OF ORDER DATED 21 ST JANUARY, 2014 PASSED BY THE LEARNED CIT(A) IN THE MATTER OF ASSESSMENT U/S. 143(3) R.W.S. 147 OF THE INCOME-TAX ACT FOR TH E ASSESSMENT YEAR 2003-04. THE GRIEVANCES RAISED BY THE ASSESSEE IN SUBSTANCE ARE THAT THE LEARNED CIT(A) WAS NOT LEGALLY JUSTIFIED IN CONFIRMING THE REOPENING OF AS SESSMENT AND SUSTAINING THE ADDITION OF RS.5,48,675/- WRONGLY TREATING THE SAME AS INCOME FROM UNDISCLOSED SOURCES AND VIOLATING THE PRINCIPLES OF NATURAL JUS TICE. 2. BEFORE ADVANCING ARGUMENTS ON THE LEGALITY OF RE ASSESSMENT PROCEEDINGS AND MERITS OF ADDITION SO MADE BY THE ASSESSING OFF ICER AND SUSTAINED BY CIT(A), THE LEARNED COUNSEL FOR ASSESSEE, AT THE OUTSET, V EHEMENTLY CONTENDED THAT THE ASSESSEE HAS NOT BEEN AFFORDED REASONABLE OPPORTUNI TY OF BEING HEARD BEFORE THE I.T.A. NO. 155/AGR/2014 ASSESSMENT YEAR 2003-04 PAGE 2 OF 2 LEARNED CIT(A) SO AS TO PUT AND PLEAD ITS CASE AND TO SUBMIT SUPPORTING DOCUMENTARY EVIDENCES BEFORE HIM. THE LEARNED DEPAR TMENTAL REPRESENTATIVE, THOUGH RELIED ON THE ORDERS OF AUTHORITIES BELOW, B UT HAS NOT RAISED SPECIFIC OBJECTIONS ON THE PLEA OF THE LD. COUNSEL THAT ASSE SSEE DESERVES ONE MORE OPPORTUNITY OF HEARING BEFORE THE CIT(A). 3. HAVING CONSIDERED THE RIVAL SUBMISSIONS, I FEEL THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY OF BEING HEARD BEFORE TH E LEARNED CIT(A). A PERUSAL OF IMPUGNED ORDER SHOWS THAT IN RESPONSE TO NOTICE GIV ING LAST OPPORTUNITY OF HEARING, THE ASSESSEE VIDE LETTER DATED 15.01.2014 PRAYED FO R GIVING ONE MORE OPPORTUNITY, SHOWING THE AILMENT OF ITS COUNSEL, BUT THE REQUEST OF THE ASSESSEE APPEARS TO HAVE BEEN TURNED DOWN BY THE CIT(A), INTER ALIA, ON THE REASON THAT NO SUPPORTING EVIDENCE WERE FILED TO SUBSTANTIATE THE ALLEGED ILL NESS OF COUNSEL ETC. KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, AND BEARING IN M IND ENTIRETY OF THE CASE, I FIND THAT IT IS JUST AND PROPER TO REMIT THE MATTER TO THE FILE OF CIT(A) FOR DECIDING THE MATTER DE NOVO AFTER GIVING ONE MORE OPPORTUNITY OF HEARING T O THE ASSESSEE, BY WAY OF SPEAKING ORDER IN ACCORDANCE WITH LAW. ORDER ACCORD INGLY. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF JUNE, 2015. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 24 TH DAY OF JUNE 2015 *AKS/- COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA