Sh. Satnam Singh, Jalandhar V. The Income Tax Officer, Phagwara

ITA 23/ASR/2011

• Counselvise Citation: 2320914 RSA 2011
• Duration Of Justice: 4 year(s) 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-06-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 21-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TARSEM LAL
• Assessee Lawyers: RAVISH SOOD
• Section: 144; 143(3); 142(1)

Judgement Text

I.T.A. NO.: 14 & 23/ASR/2011 ASSESSMENT YEAR: 2002 - 03 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, A MRITSAR. [CORAM: PRAMOD KUMAR AM AND A. D. JAIN, JM ] I.T.A. NO: 14/ASR/2011 ASSESSMENT YEAR: 2002 - 03 INCOME - TAX OFFICER, WARD 3, PHAGWARA . ......... ...... .... APPELLANT VS. SHRI SATNAM SINGH, 258 - HARGOBIND NAGAR, PHAGWARA . .RESPONDENT PAN ARQPS 6196J ITA NO.23/ASR/2011 ASST. YEAR 2002 - 03 SHRI SATNAM SINGH, C/O SH. NIRMAL MAHAJAN & ASSOCIATES, JALANDHAR. ........................ APPELLANT VS. INCOME - TAX OFFICER , WARD - 3, PHAGWARA . ........................... RESPONDENT APPEARANCES BY: RAVISH SOOD ..... FOR THE APPELLANT TARSEM LAL....... F OR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : 11/06/2015 DA TE OF PRONOUNCING THE ORDER : 31/08/ 201 5 O R D E R PER PRAMOD KUMAR , AM : THESE CROSS APPEALS CHALLENGE CORRECTNESS OF THE ORDER DATED 15 TH NOVEMBER, 2010 IN THE MATTER OF ASSESSMENT UNDER SECTION 144 R.W.S. 147 OF THE INCOME - TAX ACT, 1961 FOR THE ASSES SMENT YEAR 2002 - 03. I.T.A. NO.: 14 & 23/ASR/2011 ASSESSMENT YEAR: 2002 - 03 PAGE 2 OF 3 2. WHEN THESE APPEALS WERE C ALLED OUT FOR HEARING, LEARNED COUNSEL INVITED OUR ATTENTION TO THE FACT THAT, AS HELD BY THE SAME LD. CIT(A)S ORDER DATED 6 TH OCTOBER, 2010 IN ASSESSEES OWN CASE IN THE MATTER OF PENALTY UNDER SECTION 271 (1)(B) FOR THE ASSESSMENT YEAR 2002 - 03, NO NOTICE UNDER SECTION 142(1) OR 143(2) WAS SERVED ON THE ASSESSEE. IT IS ALSO POINTED OUT THAT SINCE THE ASSESSING OFFICER HAS NOT CHALLENGED THAT ORDER, THIS FACTUAL FINDING HAS THUS ATTAINED FINALITY. IN THIS VI EW OF THE MATTER, AND IN THE LIGHT OF THE LAW LAID DOWN BY HONBLE DELHI HIGH COURT IN THE CASE OF CIT VS. DR. K. C. VERMA (266 ITR 476) THE VERY IMPUGNED ASSESSMENT ORDER UNDER SECTION 143(3) R.W.S. 147 IS LIABLE TO BE QUASHED. 3. LEARNED DR RELIES UPON FINDINGS OF THE CIT(A), IN THE IMPUGNED ORDER, TO THE EFFECT THAT THE AO HAS GIVEN MORE THAN AMPLE OPPORTUNITIES TO CONTEST THE CASE BUT THE ASSESSEE FAILED TO CO - OPERATE IN THE ASSESSMENT PROCEEDINGS. 4. THE PLEA OF THE ASSESSEE IS INDEED WELL TAKEN. A S PER THE ASSESSMENT ORDER, NOTICES WERE ISSUED FOR HEARING ON 17..11.2009, 25.11.2009 AND 4.12.2009. SINCE ACCORDING TO AO, ASSESSEE DID NOT APPEAR ON THESE DAYS, PENALTY WAS IMPOSED UNDER SECTION 271(1)(B) FOR THESE ALLEGED LAPSES. WHILE DECIDING APPEAL AGAINST PENALTY UNDER SECTION 271(1)(B), LEARNED CIT(A) HAS, VIDE ORDER DATED 6.10.2010, CATEGORICALLY HELD THAT THE ASSESSEE WAS NOT AT FAULT SINCE THE ASSESSING OFFICER HAS FAILED TO PRODUCE ANY EVIDENCE OF SERVICE. THIS FINDING HAS ACHIEVED FINALITY. TH EREFORE, THE ASSESSMENT ORDER I.T.A. NO.: 14 & 23/ASR/2011 ASSESSMENT YEAR: 2002 - 03 PAGE 3 OF 3 WHICH HAS, AS ITS FOUNDATION, TH E S E NOTICES , MUST ALSO STAND QUASHED. WE DO SO. THE IMPUGNED ASSESSMENT ORDER IS QUASHED. 5. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS ALLOWED AND APPEAL BY THE AO IS DISMISSED. PRONOUNCED TODAY ON THE 31 ST DAY OF AUGUST 2015 UNDER PROVISO TO RULE 34(4) OF THE APPELLATE TRIBUNAL (INCOME - TAX) RULES, 1963. SD/XX SD/XX A.D. JAIN PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AMRITSAR, THE 31 ST DAY OF AUGUST 2015 C OPIES TO: (1) THE APPELLANT (2) THE RESPONDENT ( 3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL A M RITSAR BENCH, AMRITSAR