Shri Madan Mohan Garg, Bhopal V. The ITO 2(2), Bhopal

ITA 224/IND/2014

• Counselvise Citation: 22422714 RSA 2014
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 24-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: JATIN SAHGAL
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 144

Judgement Text

[TYPE TEXT] 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER ITA NO. 224/IND/2014 A.Y. 2007-08 MADAN MOHAN GARG BHOPAL PAN AASPG 0901E ::: APPELLANT VS INCOME TAX OFFICER 2(2), BHOPAL ::: RESPONDENT APPELLANT BY SHRI JATIN SAHGAL RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 24.9.2015 DATE OF PRONOUNCEMENT 24 .9.2015 O R D E R PER SHRI B.C. MEENA, AM THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LEARNED CIT(A), BILASPUR, HAVING CONC URRENT JURISDICTION OVER CIT(A), BHOPAL, DATED 18.9.2013. [TYPE TEXT] 2 2. THE ASSESSEE IS AN INDIVIDUAL DERIVING INCOME FROM PRODUCTION AND SALE OF MASOOR DAL THROUGH HIS PROPRIETORSHIP CONCERN M/S MODERN PULSES INDUSTRY. THE RETURN OF INCOME WAS FILED DECLARING INCOME AT RS. 2,28,390/-. AT THE OUTSET OF HEARING, THE LEARNED COU NSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSING OFFICER HAS MADE THE ORDER BY INVOKING PROVISIONS OF SECTION 144 OF THE ACT. THE ASSESSEE WAS NOT PROVIDED ADEQUATE OPPORTUNITY OF BEING HEARD BY THE ASSESSING OFFICER. THE LEARNED CIT (A) HAS ALSO CONFIRMED THE ACTION OF THE ASSESSING OFFICER WITHOUT PROVIDING ADEQUATE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN GROUND NO. 2 THE ASSESSEE HAS TAKEN THE GROUND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE, HENCE, THE IMPUGNED ORDERS OF THE LO WER AUTHORITIES ARE WITHOUT ALLOWING ANY PROPER OPPORTUNITY TO THE ASSESSEE. [TYPE TEXT] 3 4. WE HAVE HEARD BOTH THE SIDES. AFTER HEARING BOTH TH E SIDES, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUS TICE AND EQUITY, ASSESSEE NEEDS TO BE HEARD BY THE REVENUE AUTHORITIES. THEREFORE, WE SET ASIDE THE ORDERS OF TH E AUTHORITIES BELOW WITH A DIRECTION THAT THE ASSESSEE SH ALL APPROACH THE ASSESSING OFFICER WITHIN TWO MONTHS FRO M THE DATE OF RECEIPT OF THIS ORDER FOR GRANTING HEARING OF THE CASE BY THE ASSESSING OFFICER AND HE WILL COOPERATE IN THE ASSESSMENT PROCEEDINGS BEFORE THE ASSESSING OFFICER. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED. PRONOUNCED IN OPEN COURT ON 24 TH SEPTEMBER, 2015 SD SD (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER 24 TH SEPTEMBER, 2015 DN/- [TYPE TEXT] 4