Assistant Commissioner of Income Tax, Circle - 1(1), Guwahati V. Shri Rajendra Prasad Borah, Guwahati

ITA 195/GTY/1996

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8518 (ITAT-GUWAHATI)
• Duration Of Justice: 23 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1992-1993
• Appeal Filed On: 20-05-1996
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RABINDRA SINGHJ DATEOFHEARING
• Keywords: Accommodation entries
• Section: 143(3); 195

Judgement Text

] \ ' \ ' , ' , IN THEINCOMETAXAPPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE SHRIS.S.GODARA,JUDICIALMEMBER AND DR. A.L. SAINI, ACCOUNTANTMEMBER ITA NO. 195 / GAU / 1996 ASSESSMENT YEAR :1992-93 ACIT, CIRCLE-1(1), GUWAHATI V/S . SRI RAJENDRA PRASAD BORAH, SONAMIONI, BHAWAN, ULUBARI, GUWAHATI PAN NO./GIR NO. R-710DCIT INV-2 \ ' /APPELLANT .. / RESPONDENT ITA NO.29 & 30/GAU/2006 ASSESSMENT YEARS: 1990-91 & 1991-92 SRI RAJENDRA PRASAD BORAH, SONAMIONI, BHAWAN, ULUBARI, GUWAHATI V/S . ACIT, CIRCLE-1(1), SAIKIA COMMERCIAL COMPLEX, GUWAHATI PAN NO./GIR NO. R-710DCIT INV-2 \ ' /APPELLANT .. / RESPONDENT ITA NO.35 & 36/GAU/2006 ASSESSMENT YEARS: 1988-89 & 1989-90 SRI RAJENDRA PRASAD BORAH, SONAMIONI, BHAWAN, B.M. ROAD, GUWAHATI V/S . DCIT/INV, CIRCLE-1(1), SAIKIA COMMERCIAL COMPLEX, GUWAHATI PAN NO./GIR NO. R-710DCIT INV-2 \ ' /APPELLANT .. / RESPONDENT ] ' J /BYASSESSEE NONE J /BYREVENUE SHRI RABINDRA SINGH,JCIT-DR ' _ /DATEOFHEARING 02-07-2019 /DATEOFPRONOUNCEMENT 10-07-2019 ITA NO.195/G/96,29-30,35-36/GAU/06 AYS92-93,90-91, 91-92,88-89 &89-90 SH. R.P. BORAK VS. ACIT CIR-1(1), ACIT/DCIT CIR-2 PAGE2 / ORDE R PERBENCH:- THESE FIVE APPEAL(S) PERTAINS TO THE SINGLE ASSESSEE, NAMELY SHRI RAJENDRA PRASAD BORAH. RELEVANT ASSESSMENT YEAR(S) ARE 1992-93, 1990- 91,1991-92, 1988-89 & 1989-90. THE ASSESSEE IS IN APPEAL IN FORMER FOUR ASSESSMENT YEAR(S) IN ITA NO.29-30, 35-36/GAU/2006 WHEREAS THE DEPARTMENT HAS PREFERRED ITA NO.195/GAU/1996 IN ASSESSMENT YEAR 1992-93. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, GUWAHATI HAS PASSED HIS LOWER APPELLATE ORDER IN ALL THESE CASES IN PROCEEDINGS HEREIN ARE U/S 143(3) R.W.S. 147 R.W.S. 251 R.W.S. 144/ 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASES CALLED TWICE. NONE APPEARS AT THE ASSESSEES BEHEST. CASE FILE(S) SUGGEST THAT THE ASSESSEE HAD NOT PUT IN APPEARANCE IN A SIMILAR FASHION BEFORE THE EARLIER CO-ORDINATE BENCH ON 23.08.2007 AS WELL. HE SAID BENCH APPLIED CASE LAW IN CIT VS. MULTIPLAN INDIA (P) LTD. 38 ITD 320 (DEL) FOR DISMISSING ASSESSEES FOUR CASES FOR NON-PROSECUTION. THIS TAXPAYER FILED WRIT PETITION CIVIL WRIT PETITION NO. 588/2008. THEIR LORDSHIPS ACCEPTED THE ASSESSEES SAID PETITION IN ORDER / JUDGMENT DATED 03.04.2008 AND RESTORED ALL THESE APPEAL(S) FOR AFRESH DECISION ON MERITS. IT IS IN THIS BACKDROP OF FACTS THAT WE ARE SEIZED TO INSTANT LIS . 2. MR. SINGH INVITES OUR ATTENTION TO THE SPECIAL JUDGE CBI ASSAM, GUWAHATIS DETAILED JUDGMENT NO.43/2004 DATED 29.2006 CONVICTING THE ASSESSEE AND HIS OTHER ACCOMPLISHES IN AN ALLEGED SCAM INVOLVING BOGUS ACCOMMODATION ENTRIES RELATING TO ANIMAL & HUSBANDRY, DEPARTMENT STATE OF ASSAM. HE FURTHER TAKES US TO THE SAID JUDGMENT AND PINPOINTS THE FACT AS THE ASSESSEE HAS BEEN CONVICTED AND SENTENCED FOR RIGOROUS IMPRISONMENT UNDER THE RELEVANT PENAL PROVISIONS INVOLVING CASE NO.9/93, U/S 409, 468, 120B IPC AND SEC. 13(2), R.W.S. 13(I)(D) OF THE PREVENTION OF CORRUPTION ACT. THE ITA NO.195/G/96,29-30,35-36/GAU/06 AYS92-93,90-91, 91-92,88-89 &89-90 SH. R.P. BORAK VS. ACIT CIR-1(1), ACIT/DCIT CIR-2 PAGE3 REVENUE THEREFORE STATES THAT THE CIT(A)S ORDER(S) UNDER CHALLENGE IN ALL THESE CASES DO NOT TAKEN INTO CONSIDERATION ALL THESE CLINCHING / INTERVENING DEVELOPMENTS AND THEREFORE, THE MATTER NEEDS TO BE RE-EXAMINED ON MERITS IN LOWER APPELLATE PROCEEDINGS. MR. SINGH FURTHER REITERATES THAT BOTH THE ASSESSEE AS WELL AS THE REVENUE ARE AGGRIEVED AGAINST THE VARIOUS ADDITION(S) RESTRICTED / CONFIRMED BY THE CIT(A) IN ALL THESE ASSESSMENT YEAR(S). WE DEEM IT APPROPRIATE IN THESE PECULIAR FACTS AND CIRCUMSTANCES THAT THE CIT(A) NEEDS TO RE-ADJUDICATE ALL THESE ISSUES ONCE AGAIN IN THEN LIGHT OF THESE INTERVENING DEVELOPMENTS UNDER PENAL AS LAW. WE ORDER ACCORDINGLY AND RESTORE THE INSTANT CASE FILE(S) BACK TO THE CIT(A) TO FINALIZE CONSEQUENTIAL PROCEEDINGS WITHIN THREEEFFECTIVE OPPORTUNITIESOF HEARING. 3. THESE ASSESSEES FOUR APPEAL(S) AND REVENUES APPEAL ITA NO.195/GAU/1996 AREALLOWEDFOR STATISTICALPURPOSESINABOVE TERMS. ORDERPRONOUNCEDINTHEOPENCOURT 10/07/2019 SD/- SD/- ( ' ) ( ' ) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) GUWAHATI, *DKP ' ' - 10/07 /201 9 ' \ / COPY OF ORDER FORWARDED TO:- 1 . /ASSESSEE-SRIRANEJDRAPRASADBORAH, SONAMONI BHAWAN, ULUBARI, GUWAHATI 2. /REVENUE-ACIT CIR-1(1),/ACIT/DCIT/INV,CIR-2,SAIKIA COMMERCIAL COMPLEX GUWAHATI 3. - ' ] ] ' /CONCERNEDCIT GUWAHATI 4. ] ] - / CIT (A) GUWAHATI 5. ' ' ' , ] \ ' \ ' , ' ' / DR,ITAT,GUWAHATI 6. ' [ /GUARDFILE. BYORDER/ , /TRUECOPY/ SR. PRIVATE SECRETARY(ONTOUR) ] \ ' \ ' ,