SMT. MEERA DEVI AGRAWAL, Raigarh(C.G) V. THE ITO- 1, Raigarh(C.G)

ITA 17/BIL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8975 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 10-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S R RAO
• Keywords: Reassessment proceedings

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 17 /RPR/2014 ASSESSMENT YEAR : 2002-2003 MEERA DEVI AGARWAL, L/H OF LAE SHRI NARAYAN PRASAD AGARWAL, RAIGARH VS. THE INCOME TAX OFFICER-1, RAIGARH PAN/GIR NO. ACHPA 9801 H (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI S.R.RAO, AR REVENUE BY : SHRI SANJAY KUMAR, DR DATE OF HEARING : 11/01/ 2018 DATE OF PRONOUNCEMENT : 15 /01/ 2018 O R D E R PER PAVAN KUMAR GADALE, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDE R OF THE CIT(A)- BILASPUR, DATED 2.9.2013 FOR THE ASSESSMENT YEAR 2002- 03. 2. EARLIER, IN THIS CASE, THE APPEAL FILED BY THE REVE NUE IN ITA NO.,08/JAB/2009 WAS DISPOSED OF BY THIS TRIBUNAL ON 3 1.1.2012, WHEREIN, THE MATTER WAS REMANDED TO THE FILE OF THE ASSESSING OFF ICER TO DECIDE THE MATTER IN THE LIGHT OF OUTCOME IN THE SALE PROCEEDINGS , WHICH WERE SUB- JUDICE BEFORE THE APPELLATE AUTHORITY. THE CROSS OBJECTI ON FILED BY THE 2 ITA NO. 17 /RPR/2014 ASSESSMENT YEAR : 2002-2003 ASSESSEE WAS ALSO RESTORED BACK TO THE FILE OF THE ASSESSING O FFICER ON THE SAME DIRECTION. 3. PENDING DISPOSAL OF THE MATTER BY THE APPELLATE AU THORITY, THE ASSESSING OFFICER HAS PASSED ASSESSMENT ORDER U/S.144 OF THE ACT ON 28.12.2006 MAKING ADDITION ARISING OUT OF SALE PROCEED INGS WITH OTHER ADDITIONS. AGGRIEVED, THE ASSESSE CARRIED THE MATTER IN APPEAL BEFORE THE CIT(A). 4. THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON B OTH THE GROUNDS I.E. PROCEEDINGS U/S.147 OF THE ACT AND ON MER ITS OF THE ADDITIONS. 5. LD A.R. OF THE ASSESSEE ARGUED THAT EARLIER ITAT HA D RESTORED THE MATTER TO THE FILE OF THE ASSESSING OFFICER WITH SPECIFIC DIRECTION TO DECIDE THE MATTER AS PER FACTS AND LAW INCLUDING THE OUTCOME OF T HE SALES TAX PROCEEDINGS AFTER PROVIDING DUE OPPORTUNITY OF HEARIN G TO THE ASSESSEE. ON A QUERY FROM THE BENCH, LD A.R. SUBMITTED THAT THE MA TTER IS STILL SUB-JUDICE BEFORE THE HONBLE HIGH COURT AND THE ISSUE OF 147 PR OCEEDINGS WAS ALSO RESTORED TO THE FILE OF THE AO IN THE CROSS OBJECTION FI LED BY THE ASSESSEE ALONGWITGH OTHER GROUNDS. 6. LD D.R. RELIED ON ORDERS OF LOWER AUTHORITIES. 3 ITA NO. 17 /RPR/2014 ASSESSMENT YEAR : 2002-2003 7. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE OR DERS OF LOWER AUTHORITIES AND MATERIALS AVAILABLE ON RECORD. PRIMA FACIE, LD A.R. CONTENDED THAT THE TRIBUNAL HAS TO DECIDE THE ISSUE BASED ON THE OUTCOME OF SALES PROCEEDINGS. LD A.R. FURTHER EMPHASIZED ON A QUERY FR OM THE BENCH THAT THE SALE TAX PROCEEDINGS ARE STILL PENDING BEFORE THE H ONBLE HIGH COURT FOR DISPOSAL AND, THEREFORE, EVEN TODAY THE PROCEEDINGS ARE ALIVE. LD D.R. HAS PLEADED TO DECIDE THE APPEAL. WE FOUND THE CONTENTIO N OF LD D.R. CANNOT BE ACCEPTED AS EARLIER, AS WE OBSERVE FROM PARA2 & 3 OF PAG E 2 OF THE TRIBUNAL ORDER DATED 31.1.2012, THE TRIBUNAL HAS REMANDED THE ISSUE TO THE ASSESSING OFFICER TO DECIDE THE SAME AFTER OUTCOME OF SALES P ROCEEDINGS FROM THE HONBLE HIGH COURT. AFTER PASSING THE ASSESSM ENT ORDER U/S.144 OF THE ACT, THE MATTER IS APPEARING AS SECOND INNINGS TO T HE TRIBUNAL. IN THESE CIRCUMSTANCES, THE GROUNDS OF APPEAL OF THE ASSESSEE IN RESPECT OF ADDITIONS AND REASSESSMENT PROCEEDINGS CANNOT BE DECIDED AS THE EARLI ER ORDER OF THE TRIBUNAL SPECIFIES THAT THE ASSESSING OFFICER HAS TO DECIDE THE ISSUE ON THE BASIS OF OUTCOME OF SALES TAX PROCEEDINGS, WHICH ARE PEND ING AS ON DATE. THEREFORE, WE ARE OF THE SUBSTANTIVE VIEW THAT AS THE MATTER IS SUBJUDICE IN THE HONBLE HIGH COURT, THE MATTER NEEDS TO BE RESTOR ED BACK TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE ISSUE ONLY AFTER GETTI NG THE OUTCOME OF SALES TAX PROCEEDINGS , WHICH IS PENDING IN THE HONBLE HIGH COURT. WE 4 ITA NO. 17 /RPR/2014 ASSESSMENT YEAR : 2002-2003 ACCORDINGLY RESTORE THE MATTER TO THE FILE OF THE ASSESSIN G OFFICER WITH THE SAME DIRECTION AS EARLIER DIRECTED BY THE TRIBUNAL. 8. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 15 /01/2018. SD/- SD/- (N.S SAINI) ( PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIALMEMBER RAIPUR; DATED 15/01/2018 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, RAIPUR 1. THE APPELLANT : MEERA DEVI AGARWAL, L/H OF LAE SHRI NARAYAN PRASAD AGARWAL, RAIGARH 2. THE RESPONDENT. THE INCOME TAX OFFICER-1, RAIGARH 3. THE CIT(A)- BILASPUR 4. PR.CIT- BILASASPUR 5. DR, ITAT, RAIPUR 6. GUARD FILE. //TRUE COPY//