Shri Krishna Jhawar , Raichur V. Income Tax officer ward-3 , Raichur

ITA 1884/BANG/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5606 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 19-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR G MANOJ KUMAR
• Assessee Lawyers: YOGESH R BUNG
• Keywords: Opportunity of being heard; Agreed addition

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH SMC B, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER ITA NO.1884 (BANG) 2017 (ASSESSMENT YEAR : 2014 15) SHRI KRISHNA JHAWAR, H. NO. 7 5 - 215, NEAR JAWAHAR NAGAR SCHOOL, RAICHUR 584103. PAN. AMWPJ1216F APPELLANT VS THE ITO, WARD 3, RAICHUR. RESPONDENT ASSESSEE BY : SHRI YOGESH. R. BUNG, C. A. REVENUE BY : DR. G. MANOJ KUMAR, ADDL. CIT DR DATE OF HEARING : 09-01-2018 DATE OF PRONOUNCEMENT : 11-01-2018 O R D E R PER A. K. GARODIA, A.M.: THIS APPEAL IS FILED BY THE ASSESSEE WHICH IS DIREC TED AGAINST THE ORDER OF CIT (A) GULBARGA DATED 27.07.2017 FOR A. Y. 2014 15 . 2. THE ASSESSEE HAS RAISED AS MANY AS 7 GROUNDS. BU T THE EFFECTIVE GRIEVANCE IS ONLY ONE REGARDING CONFIRMATION OF THE DISALLOWANCE OF RS. 380,120/- OUT OF EXPENDITURES CLAIMED ON THIS BASIS THAT THIS IS AN AGREED ADDITION. 3. LEARNED AR OF THE ASSESSEE SUBMITTED A COPY OF A N AFFIDAVIT OF THE ASSESSEE DATED 03.01.2018 IN WHICH IT IS STATED THAT THE ASS ESSEE HAD SIGNED THE ORDER SHEET UNDER THIS IMPRESSION THAT HE IS NOT PERMITTE D TO WRITE ANYTHING IN THE ORDER SHEET REGARDING HIS DISAGREEMENT AND THE SIGN ATURE ON THE PROCEEDING SHEET IS FOR AN EVIDENCE THAT THE HEARING IS COMPLE TED. HE DRAWN MY ATTENTION TO PARA 4.1 OF THE ORDER OF CIT (A) AND POINTED OUT THAT IN THIS PARA, IT IS STATED BY CIT (A) THAT THE ASSESSEE HAS NOT MADE OUT A CAS E THAT THE ADDITION WAS NOT MADE ON AGREED BASIS. HE SUBMITTED THAT IN VIEW OF THIS AFFIDAVIT OF THE ASSESSEE AND IN THE INTEREST OF JUSTICE, IT SHOULD BE HELD THAT THIS IS NOT A CASE ITA NO. 1884(BANG)2017 2 OF AGREED ADDITION AND THEREFORE, THE MATTER SHOULD BE DECIDED ON MERIT BY CIT (A). LEARNED DR OF THE REVENUE SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND THAT AS PER THE ASSESSMENT ORDER AND AS PER THE ORDER OF CIT (A), THE ADDITIONS WERE MADE BY THE AO AND CONFIRMED BY CIT (A) ON THIS BASIS THAT THE ASSESSE E HAS AGREED FOR THIS ADDITION. AS PER THE AFFIDAVIT OF THE ASSESSEE FILE D BEFORE ME, IT IS STATED THAT THE ASSESSEE HAD SIGNED THE ORDER SHEET UNDER THIS IMPR ESSION THAT HE IS NOT PERMITTED TO WRITE ANYTHING IN THE ORDER SHEET REGA RDING HIS DISAGREEMENT AND THE SIGNATURE ON THE PROCEEDING SHEET IS FOR EVIDEN CE THAT THE HEARING IS COMPLETED. I FEEL THAT THE ASSESSEE HAS MADE OUT A CASE THAT THIS IS NOT A CASE OF AGREED ADDITION AND THEREFORE, I FEEL THAT IN TH E INTEREST OF JUSTICE, THE LEARNED CIT (A) SHOULD DECIDE THE ISSUE ON MERIT INSTEAD OF REJECTING THE APPEAL OF THE ASSESSEE ON THIS BASIS THAT IT IS CASE OF AGREED AD DITION. HENCE, THE ORDER OF CIT (A) IS SET ASIDE AND THE ENTIRE MATTER IS RESTO RED BACK TO CIT (A) FOR A DECISION ON MERIT BY WAY OF A SPEAKING AND REASONED ORDER AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. I DO NOT MAKE ANY COMMENT ON MERIT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- ( A .K. GARODIA ) ACCOUNTANT MEMBER BANGALORE D A T E D : 11.01.2018 /MS/ ITA NO. 1884(BANG)2017 3 COPY TO: 1. APP ELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.