Shri Ashok Bhikhubhai Shah, Surat V. The Dy.CIT, Central Circle-2, Surat

ITA 2103/AHD/2014

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 2172 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 14-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P S CHOUDHARY
• Keywords: Principle of natural justice; Deemed to accrue or arise in india

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT , , BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER . / ITA NO.2103/AHD/2014/SRT / ASSESSMENT YEAR: 2010-11 SHRI ASHOK BHIKHUBHAI SHAH, 101, AMIZARA APARTMENT, NR. SURAT TENNIS CLUB, ATHWALINES, SURAT. [PAN: AFSPS 3208P] VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT. ( ' / APPELLANT) ( #$' /RESPONDENT) / ASSESSEE BY : SHRI MANISH J. SHAH, ADVOCATE /REVENUE BY : SHRI P.S. CHOUDHARY, SR. D.R /DATE OF HEARING : 07-09-2018 / DATE OF PRONOUNCEMENT : 18-09-2018 / ORDER PER C.M.GARG, JUDICIAL MEMBER: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-II, AHMEDABAD (CIT(A) FOR SHORT) DATED 22.04.2014 FOR THE ASSESSMENT YEAR (A.Y) 2010 -11. 2. THE GROUNDS RAISED BY THE ASSESSEE READ AS FOLLO WS: 1. THE LEARNED CIT(A) ERRED IN LAW I NOT APPRECIATI NG THE FACT THAT LEARNED ASSESSING OFFICER HAS NOT SIGNED THE ASSESSMENT ORDER. HENCE, THE ASSESSMENT ORDER WAS LIABLE TO BE QUASHED BEING VOID IN LAW. 2. THE LEARNED CIT(A) ERRED IN LAW AND ON FACT IN N OT HOLDING THAT LEARNED ASSESSING OFFICER HAS NOT ISSUED ANY S HOW 2 ITA NO.2103/AHD/2014/SRT (A.Y: 2010-11) SHRI ASHOK BHIKHUBHAI SHAH CAUSE NOTICE AND THAT THE ORDER WAS PASSED AGAINST THE NATURAL JUSTICE AS THE ASSESSEE WAS DEPRIVED OF AN OPPORTUNITY TO REBUT THE PROPOSED ADDITION AND HENC E THE ORDER NEEDS TO BE QUASHED, AS BEING BAD IN LAW. 3. THE LEARNED CIT(A) ERRED IN LAW AND ON FACT IN U PHOLDING ADDITION ON ACCOUNT OF DEEMED INCOME UNDER THE HEAD HOUSE PROPERTY U/S. 23(4) OF THE ACT AMOUNTING TO RS. 2,10,000/-. GROUND NO.1 : 3. APROPOS GROUND NO.1, WE HAVE HEARD THE ARGUMENTS OF BOTH SIDES AND CAREFULLY PERUSED THE RELEVANT MATERIAL PLACED ON THE RECORD OF THE TRIBUNAL. THE LD. ASSESSEES REPRESENTATIVE (AR) S UBMITTED THAT FROM THE COPY OF THE ASSESSMENT ORDER PROVIDED TO THE ASSESS EE, WHICH HAS BEEN FILED ALONG WITH FORM NO.36, REVEALS THAT THE AO HA S NOT SIGNED THE ASSESSMENT ORDER. THE LD. AR VEHEMENTLY POINTED OU T THAT AS PER RATIO OF THE DECISION OF HON'BLE SUPREME COURT IN THE CASE O F SMT. KILASHO DEVI BURMAN VS. CIT REPORTED IN 219 ITR 214 (SC) , THE ASSESSMENT ORDER MUST BE SIGNED AND IF THE SAME IS NOT SIGNED THEN, IT HA S TO BE HOLD THAT THERE IS NO VALID ASSESSMENT ORDER. FURTHER, PLACING RELIAN CE ON THE PROPOSITION LAID DOWN BY ITAT, MUMBAI F BENCH IN THE CASE OF VIJAY CORPORATION VS. ITO REPORTED IN 18 TAXMANN.COM 88 (MUM.), THE LD. AR ALSO SUBMITTED THAT ASSESSMENT ORDER WITHOUT SIGNATURE IS INVALID. 4. REPLYING TO THE ABOVE, THE LD. DEPARTMENTAL REPR ESENTATIVE (DR) SUBMITTED THAT IF THERE IS NO SIGNATURE ON THE COPY OF THE ORDER GIVEN TO THE 3 ITA NO.2103/AHD/2014/SRT (A.Y: 2010-11) SHRI ASHOK BHIKHUBHAI SHAH ASSESSEE THEN, IT CANNOT BE PRESUMED THAT THE AO HA S NOT SIGNED THE ORDER PASSED BY HIM IN THE RELEVANT ASSESSMENT RECO RDS. HOWEVER, HE COULD NOT CONTROVERT THE SITUATION THAT THE COPY OF THE ORDER GIVEN TO THE ASSESSEE HAS NOT BEEN SIGNED BY THE AO AND THE PLAC E OF SIGNATURE HAS REMAINED BLANK. 5. IN VIEW OF ABOVE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, THERE IS NO SIGNATURE OF THE AO ON THE ASSESSMENT ORDER C OPY OF WHICH WAS GIVEN TO THE ASSESSEE AND THE SAME WAS FILED BEFORE THE TRIBUNAL ALONG WITH FORM NO.36. THUS, IN THE INSTANT CASE THE ASS ESSMENT ORDER HAS NOT BEEN SIGNED BY THE AO THEREFORE, AS PER RATIO OF TH E DECISION OF HON'BLE SUPREME COURT IN THE CASE OF SMT. KILASHO DEVI BURM AN (SUPRA) AND ORDER OF THE ITAT, MUMBAI IN THE CASE OF VIJAY CORP ORATION (SUPRA), THE ASSESSMENT ORDER IS NOT VALID AND WE HAVE NO HESITA TION TO HOLD SO. CONSEQUENTLY, ASSESSMENT ORDER IS DECLARED AS BAD I N LAW AND NOT VALID AND ACCORDINGLY GROUND NO.1 OF THE ASSESSEE IS ALLO WED. 6. SINCE, BY THE EARLIER PART OF THIS ORDER, WE HAV E HELD THAT THE IMPUGNED ASSESSMENT ORDER IS BAD IN LAW AND NOT VAL ID THEREFORE, GROUNDS OF THE ASSESSEE ON MERITS BECOME ACADEMIC A ND INFRUCTUOUS AND WE ARE NOT ADJUDICATING UPON THEM AS HAVING BECOME INFRUCTUOUS. 4 ITA NO.2103/AHD/2014/SRT (A.Y: 2010-11) SHRI ASHOK BHIKHUBHAI SHAH 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED ON LEGAL GROUNDS. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 1 8 TH SEPTEMBER, 2018. / SURAT ; DATED : 18 TH SEPTEMBER, 2018 EDN # & / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT ; 3. $ ( ) / THE CONCERNED CIT(A); 4. THE CONCERNED PRL. CIT; 5. , , / DR, ITAT, SURAT; 6. / GUARD FILE . / BY ORDER , // TRUE COPY // * / ASSISTANT REGISTRAR , / ITAT, SURAT SD/- SD/- ( ) ( O.P.MEENA ) / ACCOUNTANT MEMBER ( ) (C.M.GARG) /JUDICIAL MEMBER