Shri Mohammed Moosa , Raichur V. The Income Tax Officer Ward-3 , Raichur

ITA 2244/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2385 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 23-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: YOGESH BUNG
• Keywords: Opportunity of being heard
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-B BENCH, BANGALORE BEFORE SHRI. SUNIL KUMAR YADAV, JUDICIAL MEMBER ITA NOS. 2 244 AND 2 245 /BANG/201 8 ASSESSMENT YEARS : 20 1 4 - 1 5 , 201 5 - 1 6 MR. MOHAMMED MOOSA, NO. 4-2-96, NEAR OSMANIYA MASJID, DEODURGA 584 111, RAICHUR DISTRICT. PAN : AXFPM 2279 K VS. THE INCOME-TAX OFFICER, WARD 3, RAICHUR, AAYAKAR BHAVAN, UDAYA NAGAR, OPP. AYYAPPA SWAMY TEMPLE, RAICHUR 584 101. APPELLANT RESPONDENT ASSESSEE BY : SHRI. YOGESH BUNG, CA REVENUE BY : SHRI. PRIYADAR SHI MISHRA, JCIT, SPECIAL RANGE - III DATE OF HEARING : 13 /0 8 /201 8 DATE OF PRONOUNCEMENT : 31 / 0 8 /201 8 O R D E R PER SUNIL KUMAR YADAV, JM : THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE CIT(A) ON VARIOUS GROUNDS. 2. DURING THE COURSE OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT CIT(A) HAS ENHANCED THE ASSESSED INCOME BY MAKING ADDITION UNDER SECTION 68 OF THE ACT WITHOUT SERVING NOTICE OF ENHANCEMENT. THEREFORE, THE ORDER PASSED BY THE CIT(A) IS NOT SUSTAINABLE IN THE EYES OF LAW. 3. THE LEARNED DR COULD NOT CONTROVERT THESE FACTS. HE, HOWEVER, PLACED A RELIANCE UPON THE ORDER OF THE CIT(A). ITA NOS. 2244 AND 2245/BANG/2018 PAGE 2 OF 2 4. HAVING CAREFULLY EXAMINED THE ORDER OF THE CIT(A) IN THE LIGHT OF ASSESSEES CONTENTIONS I FIND THAT CIT(A) HAS ENHANCED THE INCOME BY MAKING ADDITION UNDER SECTION 68 OF THE ACT WITHOUT SERVING NOTICE OF ENHANCEMENT. I, THEREFORE, SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO FIRST ISSUE NOTICE OF ENHANCEMENT AND THEREAFTER PASS AN ORDER OF ENHANCEMENT, IF ANY, AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST AUGUST, 2018. SD/ - SD/- (A. K. GARODIA ) (SUNIL KUMAR Y ADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : BANGALORE DATED : 31/08/2018 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5. DR 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME- TAX APPELLATE TRIBUNAL BANGALORE