Shri Israr Khan, Bareilly V. Income Tax Officer, Bareilly

ITA 157/LKW/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4381 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 29-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER ITA NO.157/LKW/2016 ASSESSMENT YEAR:2008-2009 SHRI ISRAR KHAN, S/O SHRI MALKHAN KHAN, 102, KHUSHBOO ENCLAVE, PILIBHIT BYE PASS ROAD, BAREILLY. PAN:BBJPK0391K VS. INCOME TAX OFFICER, WARD-1(2), BAREILLY. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI AMIT NIGAM, D. R. DATE OF HEARING 11/07/2016 DATE OF PRONOUNCEMENT 14/07/2016 O R D E R THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF CIT(A) PERTAINING TO THE ASSESSMENT YEAR 2008-2009, INTER ALIA, ON FOLLOWING GROUNDS: 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS ) HAS ERRED IN LAW AND FACTS IN CONFIRMING ADDITION RS.(650000+ 98000 +373+5863) IN THE HANDS OF THE ASSESSEE, MADE BY THE ASSESSING OFFICER, WITHOUT APPRECIATING THE FACTS OF THE CASE. 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS FURTHER ERRED IN PASSING THE APPELLATE ORDER EX-PAR TE, WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HE ARD TO THE APPELLANT. 2 3. THAT THE ENTIRE APPEALS HAS BEEN DECIDED AGAINST THE ASSESSEE, IN VIOLATION OF PRINCIPLES OF NATURAL JUS TICE. 4. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN LAW AND FACTS IN CONFIRMING ADDITION RS. 650000/- TO THE INCOME OF THE ASSESSEE ON A/C OF INVESTMENT MADE IN CONSTRUCTION ON FIRST FLOOR OF H OUSE WITHOUT APPRECIATING THE FACTS OF THE CASE. 5. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN LAW AND FACTS IN CONFIRMING ADDITION RS. 98 000/- TO THE CASH DEPOSIT IN ICICI SAVING BANK ACCOUNT WITHOUT APPRECIATING THE FACTS OF THE CASE. 6. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN LAW AND FACTS IN CONFIRMING ADDITION RS. 37 3/- ON SAVING BANK ACCOUNT INTEREST WITHOUT APPRECIATING TH E FACTS OF THE CASE. 7. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN LAW AND FACTS IN CONFIRMING ADDITION RS. 58 63/- ON ACCOUNT DEDUCTION OF HOUSING LOAN WITHOUT APPRECIATING THE FACTS OF THE CASE. 2. DURING THE COURSE OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE SUMMARILY ON ACCOUNT OF HIS NON APPEARANCE. THOUGH HE HAS DECIDED THE APPEAL ON MERIT BUT HE HAS NOT EXAMINED THE DETAILS WHICH WERE FURNISHED BY THE ASSESSEE DURING THE COURSE OF HEARING OF APP EAL. IT WAS ALSO CONTENDED THROUGH APPLICATION FILED BY THE ASSESSEE THAT IN EARLIER YEARS, THE MATTER HAS BEEN RESTORED BACK TO THE ASSESSING OFFICER WITH THE DIRECTION TO READJUDICATE THE AFRESH. THE COPY OF THE ORDER IS NOT PLACED ON RECORD. 3 3. HAVING CAREFULLY EXAMINED THE ORDERS OF THE AUTH ORITIES BELOW AND IN THE LIGHT OF THE SUBMISSIONS OF LEARNED D. R., I FI ND THAT THE ASSESSEE INITIALLY SOUGHT ADJOURNMENT BEFORE THE CIT(A) ON T WO OCCASIONS. ON THE LAST DATE OF HEARING, NOBODY APPEARED ON BEHALF OF THE ASSESSEE AND CIT(A) HAS PROCEEDED EX-PARTE QUA THE ASSESSEE. TH OUGH CIT(A) HAS GIVEN FINDING ON MERIT FROM WHICH IT APPEARS THAT HE HAS NOT DEALT THE ISSUE ON MERIT. IN THE LIGHT OF THESE FACTS, I AM OF TH E OPINION THAT THE MATTER BE SENT BACK TO THE FILE OF THE CIT(A) FOR ADJUDICA TION OF THE ISSUES AFRESH AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, I SET ASIDE THE ORDER OF CIT(A) AND RE STORE THE MATTER TO HIS FILE WITH THE DIRECTION TO READJUDICATE THE APPEAL A FRESH AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON 14/07/20 16) SD/. [SUNIL KUMAR YADAV] JUDICIAL MEMBER DATED:14/07/2014 *SINGH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR