Sri Rajesh Kumar Pandey, Ramgarh V. ITO, Ward-2(4), Ramgarh

ITA 193/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8289 (ITAT-RANCHI)
• Duration Of Justice: 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 22-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(2); 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: RANCHI BENCH, RANCHI BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A NO.193/RAN/2019 ASSESSMENT YEAR: 2012-13 SRI RAJESH KUMAR PANDEY C/O M/S RAMGARH SPONGE IRON, NEAR PUNJAB NATIONAL BANK, MAIN ROAD, RAMGARH. VS. ITO, WARD-2(4), RAMGARH PAN/GIR NO. : AUHPP5719N ( APPELL ANT ) .. (RESPONDENT) APPELLANT BY SHRI DEVESH PODDAR, ADV. RESPONDENT BY SHRI AJAY KUMAR, ADDL. CIT DATE OF HEARING 05.03.2020 DATE OF PRONOUNCEMENT 05.03.2020 O R D E R S. S. GODARA(ORAL): THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS), JHARKHAND DATED 07.02.2019 PASSED IN CASE NO.10409/HZB/2017- 18 INVOLVING PROCEEDINGS U/S 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET GOING BY ASSESSEES FORMER SUBSTANTIVE GRIEVANCE CHALLENGING VALIDITY OF THE IMPUGNED ASSESSMENT FOR ISSUANCE OF SECTION 143(2) NOTICE, THE ASSESSING OFFICERS REMAND REPORT DATED 14.08.2018 SUBMITTED BEFORE THE CIT(A) AT PAGE 4 OF THE LOWER APPELLATE ORDER SUFFICIENTLY INDICATES THAT NO SUCH SCRUTINY NOTICE HAD BEEN ISSUED DURING THE COURSE ASSESSMENT/REASSESSMENT. THAT BEING THE CASE, I HOLD THAT THE IMPUGNED ASSESSMENT ITSELF IS NOT LIABLE TO BE SUSTAINED GOING BY HONBLE APEX COURTS DECISION IN CIT VS. HOTEL BLUE MOON 321 ITR 362 (SC). I ORDER ACCORDINGLY. ALL OTHER PLEADINGS ON MERITS ARE RENDERED INFRUCTUOUS. I.T.A NO.193/RAN/2019 SRI RAJESH KUMAR PANDEY 2 3. THIS ASSESSEES APPEAL IS ALLOWED IN ABOVE TERMS. ORDER IS PRONOUNCED IN THE OPEN COURT ON 05.03.2020. SD/- (S. S. GODARA) JUDICIAL MEMBER DATED: 05.03.2020. RS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER SR. P.S., ITAT, RANCHI (ON TOUR)