Shiv Narayan Pandey, Jalaun V. I.T.O., Jalaun

ITA 204/AGR/2014

• Counselvise Citation: 20420314 RSA 2014
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 05-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT SHUK LA
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

I.T.A. NO. 204/AGR/2014 ASSESSMENT YEAR 2008-09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH, AGRA [CORAM:PRAMOD KUMAR AM ] I.T.A. NO. 204/AGR/2014 ASSESSMENT YEAR: 2008-09 SHIV NARAYAN PANDEY ..APPELLANT S/O VISHAMBHAR DAYAL PANDEY, 325, TULSI NAGAR ORAI, DISTT. JALAUN. [PAN: AFFPP 3509 R] VS. INCOME-TAX OFFICER, .RESPONDENT ORAI. APPEARANCES BY: NONE FOR THE APPELLANT AMIT SHUKLA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JUNE 17 , 2015 DATE OF PRONOUNCING THE ORDER : JUNE 24 , 2015 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSEE HAS CHALLENG ED THE CORRECTNESS OF ORDER DATED 2 ND MAY, 2014, PASSED BY THE LEARNED CIT(A) IN THE MAT TER OF ASSESSMENT U/S. 143(3) OF THE INCOME-TAX ACT FOR THE ASSESSMENT YEA R 2008-09. 2. NONE IS PRESENT FOR THE ASSESSEE. THE GRIEVANCE OF ASSESSEE, HOWEVER, AS EMERGED OUT OF THE GROUNDS OF APPEAL, IN SUBSTANCE, IS THAT THE CIT(A) HAS ERRED IN REJECTING THE STAND OF THE ASSESSEE THAT ASSESSMENT HAS BEEN FRAMED EXPARTE BY THE ASSESSING OFFICER WITHOUT AFFORDING REASONABLE OPPO RTUNITY BEING HEARD, WHICH IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. A PERUSA L OF IMPUGNED ORDER SHOWS THAT THE ASSESSEE FILED ADDITIONAL GROUNDS BEFORE THE CIT(A) WHICH HAVE NOT BEEN ADMITTED OBSERVING THAT NO LEGAL ISSUE IS INVOLVED THEREIN. I HAVE GONE THROUGH THE ADDITIONAL I.T.A. NO. 204/AGR/2014 ASSESSMENT YEAR 2008-09 PAGE 2 OF 2 GROUNDS OF APPEAL FILED BEFORE THE CIT(A), WHICH, I NTER ALIA, SPEAK THAT THE ASSESSING OFFICER SENT ALL THE NOTICES AT THE ADDRESS DIFFERE NT FROM THE RESIDENTIAL ADDRESS OF THE ASSESSEE. HE HAD ALSO GIVEN HIS RESIDENTIAL ADDRESS . THE STAND SO TAKEN BY THE ASSESSEE HAS NOT BEEN CONSIDERED BY THE CIT(A) IN T HE IMPUGNED ORDER. IN THIS VIEW OF THE MATTER, I AM OF THE CONSIDERED VIEW THAT IT IS A FIT CASE WHERE THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY OF HEARING BEF ORE THE ASSESSING OFFICER. I, THEREFORE, REMIT THE MATTER TO THE FILE OF ASSESSIN G OFFICER FOR COMPLETING THE ASSESSMENT AFRESH AFTER GIVING REASONABLE OPPORTUNI TY OF HEARING TO THE ASSESSEE. ORDER ACCORDINGLY. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF JUNE, 2015. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 24 TH DAY OF JUNE 2015 *AKS/- COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA