Smt. Manju Naushad, JODHPUR V. ITO, NAGAUR

ITA 156/JODH/2009

• Counselvise Citation: 15623314 RSA 2009
• Duration Of Justice: 2 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-07-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 27-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G R KOKANI
• Section: 133A

Judgement Text

ITA NO.156/JU/2009 1 IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH : JODHPUR JODHPUR BENCH : JODHPUR JODHPUR BENCH : JODHPUR JODHPUR BENCH : JODHPUR BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND AND AND AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER SHRI K.D. RANJAN, ACCOUNTANT MEMBER SHRI K.D. RANJAN, ACCOUNTANT MEMBER SHRI K.D. RANJAN, ACCOUNTANT MEMBER ITA NO.156/JU/2009 ASSESSMENT YEAR : 2005-06 SMT. MANJU NAUSHAD, PROP. M/S KHAN MEDICAL AGENCIES, NAGAUR. PAN : AAMPN0948C VS. INCOME TAX OFFICER, WARD-1, NAGAUR. ASSESSEE BY : SHRI RAJENDRA JAIN, ADVOCATE REVENUE BY : SHRI G.R. KOKANI, SR. DR O R D E R O R D E R O R D E R O R D E R PER K.D. RANJAN, AM: PER K.D. RANJAN, AM: PER K.D. RANJAN, AM: PER K.D. RANJAN, AM: THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 2005-06 ARI SES OUT OF THE ORDER OF CIT (A), JODHPUR. THE ASSESSEE HAS TAKEN A S MANY AS NINE GROUNDS RELATING TO VARIOUS DISALLOWANCES. IN THIS CASE, SURVEY U/S 133A WAS CONDUCTED ON 8.12.2004 AND AS A RESULT OF THE SURVEY, THE CASE WAS SELECTED FOR SCRUTINY. DURING THE COURSE OF ASSESSMENT PROCEEDING S THE ASSESSEE FAILED TO PRODUCE BOOKS OF ACCOUNT AND DOCUMENTS. TH E AO COMPLETED THE ASSESSMENT ON THE BASIS OF INFORMATION CAME IN POSSESSION DUR ING THE COURSE OF SURVEY PROCEEDINGS. THE AO ASSESSED THE INCOME AT ` 1 2,41,545/- AS AGAINST THE RETURNED INCOME OF ` 1,53,715/-. 2. ON APPEAL, NONE APPEARED ON BEHALF OF THE ASSESSEE T HOUGH LD. CIT (A) HAS ALLOWED ABOUT 11 OPPORTUNITIES. LD. CIT (A) UPHE LD THE ADDITIONS MADE BY THE AO ON THE GROUND THAT THE ASSESSEE COULD NOT REB UT THE EVIDENCES ITA NO.156/JU/2009 2 COLLECTED DURING THE COURSE OF SURVEY DESPITE THE FACT THAT SEVERAL OPPORTUNITIES WERE GRANTED TO THE ASSESSEE. 3. BEFORE US, LD. AR OF THE ASSESSEE SUBMITTED THAT THE C ASE WAS HANDLED BY AN ITP, WHO DID NOT APPEAR BEFORE THE CIT (A). HE, THEREFORE, REQUESTED THAT THE APPEAL MAY BE SET ASIDE TO LD. CIT (A) FOR D ECIDING THE APPEAL AFRESH. 4. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH T HE MATERIAL AVAILABLE ON RECORD. FROM THE FACTS STATED IN THE OR DER OF THE CIT (A), WE FIND THAT NEITHER THE ASSESSEE NOR HER AUTHORIZED REPRESENTAT IVE APPEARED BEFORE LD. CIT (A) THOUGH HE HAD ALLOWED 11 OPPORTUNITIES. THE AO HAD ASSESSED THE INCOME AT ` 12,41,545/- AS AGAINST THE INCOME DEC LARED BY THE ASSESSEE AT ` 1,53,715/-. THERE IS NO DOUBT THAT THE ASSESSEE HA S BEEN CARELESS IN REPRESENTING HER CASE BEFORE CIT (A). HOWEVER, IN TH E INTEREST OF JUSTICE, WE FEEL IT PROPER TO SET ASIDE THE MATTER TO THE FILE OF LD. CIT (A) WITH THE DIRECTIONS TO EXAMINE THE GROUNDS RAISED BY THE ASSESSEE A ND DECIDE THE APPEAL AFRESH AFTER PROVIDING THE ASSESSEE OPPORTUNITY O F BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT (A) AN D COOPERATE WITH HIM IN GETTING HER APPEAL DECIDED. WE ORDER ACCORD INGLY. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29.07.2011. [RAJPAL YADAV] [K.D. RAN JAN] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 29 TH JULY, 2011 DK ITA NO.156/JU/2009 3 COPY FORWARDED TO:- 1. APPELLANT. 2. RESPONDENT 3. INCOME-TAX OFFICER, 4. CIT 5. DR 6. GUARD FILE ASSTT. REGISTRAR ITAT, JODHPUR