Sabita Swain, Bhubaneswar V. ITO, Bhubaneswar

ITA 23/CTK/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4495 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 10-01-2011
• Court: TRIBUNAL
• Department Lawyers: J KHANRADR
• Assessee Lawyers: J M PATTNAIK
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK ( ) BEFORE . . , , HONBLE SHRI K.K.GUPTA, ACCOUNTANT MEMBER. /AND . . . , S HRI K.S.S.PRASAD RAO , JUDICIAL MEMBER / I.T.A.NO. 023/CTK/2011 / ASSESSMENT YEAR 2005 - 06 SABITA SWAIN,AT: N/2/152, R.C.VILLAGE, NAYAPALLI,BHUBANESWAR PAN: ANFPS 2950 K. - - - VERSUS - INCOME - TAX OFFICER, WARD 2(3), BHUBANE SWAR. ( /APPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI J.M.PATTNAIK, AR / FOR THE RESPONDENT: / SHRI J.KHANRA,DR / ORDER . . . , , SHRI K.S.S.PRA SAD RAO, JUDICIAL MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DT.23.11.2010 OF THE COMMISSIONER OF INCOME - TAX (APPEALS) FOR THE ASSESSMENT YEAR 2005 - 06. 2. AT THE TIME OF HEARING, THE LEARNED AR OF THE ASSESSEE SUBMITTED A WRITTEN SU BMISSION AND CONTENDED THAT ASSESSMENTS U/S.144/147 FOR THE AYS 2001 - 02,2003 - 04, 2004 - 05 AND U/S.143(3) FOR THE ASSESSMENT YEAR 2005 - 06 WERE MADE BASED ON THE INFORMATION GOT UNDER CASS BY THE DEPARTMENT AS REVEALED VIDE ANNEXURE 10, PAGE 74 OF THE PAPER B OOK. VIDE ORDER DT.27.1.2011 THE ITAT, CUTTACK (SMC) BENCH HAS BEEN PLEASED TO SET - A - SIDE THE ORDER S OF ASSESSMENT TO THE FILE OF LEARNED ASSESSING OFFICER FOR THE ASST YEARS 2000 - 01, 2003 - 04 AND 2004 - 05 IN ITA NO.20,21 AND 22/CTK/2011. THE RELEVANT PORTI ON OF THE SAID ORDER IS REPRODUCED AS UNDER : 6. AFTER HEARING THE RIVAL CONTENTIONS AND PERUSING THE MATERIAL AVAILABLE ON RECORD, I AM OF THE CONSIDERED VIEW THAT THE PRAYER OF THE LEARNED COUNSEL FOR THE ASSESSEE SOUNDS REASONABLE IN SO FAR AS THE CONT ENTION OF THE LEARNED DR HAS TO BE VERIFIED IN VIEW OF THE FACT THAT THE ASSESSING OFFICER HAD RECEIVED CONFIRMATION OF INCOME PAID TO THE I.T.A.NO. 023/CTK/2011 2 ASSESSEE BEING AN EMPLOYER OF THE ASSESSEE IN REPLY TO NOTICE U/S.133(6). THE ASSESSEE IS REQUIRED TO RECONCILE THE H OLDING OF FIXED DEPOSITS VIS - - VIS THE INCOME GENERATED THROUGH THE SPAN OF THESE YEARS WHEN INCOME FROM INTEREST ON FIXED DEPOSITS AND ON MATURITY HAD BEEN RENDERED TO TAX UNDER THE MERCANTILE SYSTEM OF ACCOUNTING. NEEDLESS TO SAY THAT THE ASSESSEE BE AFF ORDED A REASONABLE OPPORTUNITY OF BEING HEARD AND FURNISH EXPLANATION TO THE DOCUMENTS RELATING TO THEIR VERIFICATION BEING SALARY PAID BY THE EMPLOYER AND AVAILABLE TO THE ASSESSING OFFICER ALREADY. ON THE BASIS OF ABOVE, THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSMENT FOR THE IMPUGNED ASSESSMENT YEAR I.E., 2005 - 06 HAVING BEEN BASED ON THE SAME INFORMATION, WHICH WAS THE BASIS FOR ASSESSMENT FOR THE EARLIER YEARS I.E., 2000 - 01, 2003 - 04 AND 2004 - 05 AND THE TRIBUNAL HAVING SET ASIDE THE ASSESS MENTS FOR THE AYS 2000 - 01, 2003 - 04 AND 2004 - 05 , THE ASSESSMENT FOR THE IMPUGNED YEAR I.E., 2005 - 06 ALSO NEEDS TO BE SET ASIDE IN THE LINE OF ORDER DT.27.1.2011 PASSED BY THE TRIBUNAL IN ITA NOS.20,21 AND 22/CTK/2011. 3. IN VIEW OF THE ABOVE FACTS, MORE PA RTICULARLY WHEN THE BASIS FOR ASSESSMENT IS COMMON WITH THAT OF THE EARLIER YEARS, WHICH WERE NOT DISPUTED BY THE LEARNED DR AT THE TIME OF HEARING, WE CONSIDER IT PROPER TO SET ASIDE THE ASSESSMENT MADE FOR THE IMPUGNED ASSESSMENT YEAR AND RESTORE THE SAM E TO THE FILE OF THE ASSESSING OFFICER FOR DE NOVO ASSESSMENT IN THE SAME LINE AS DIRECTED IN THE ORDER DT.27.1.2011 PASSED BY THE TRIBUNAL IN ITA NOS.20,21 AND 22/CTK/2011 STRICTLY FOLLOWING THE PRINCIPLES OF NATURAL JUS TICE AND PASSING THE CONSEQUENTIAL ORDER AS PER LAW. 4. THE LEARNED AR OF THE ASSESS EE FURTHER CONTENDED THAT THE ASSESSING OFFICER HAS MADE ARITHMETICAL JAGGAULARY WHILE MAKING THE ASSESSMENT, DETAILS OF WHICH HAS I.T.A.NO. 023/CTK/2011 3 BEEN POINTED OUT IN THE WRITTEN SUBMISSION. SINCE, WE HAVE SET ASIDE THE ASSESSMENT FOR DE NOVO ASSESSMENT, WE LEAVE IT OPEN TO BE DECIDED BY THE ASSESSING OFFICER AT THAT TIME. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 4 TH APRIL, 2011 S D/ - S D/ - ( . . ) , , (K.K.GUPTA), ACCOUNTANT MEMBER. ( . . . ) , (K.S.S.PRASAD RAO), JUDICIAL MEMBER. ( ) DATE: 4 TH APRIL, 2011 - COPY OF THE ORDER FORWARDED TO: 1 . / THE APPELLANT : SABITA SWAIN,AT: N/2/152, R.C.VILLAGE, NAYAPALLI,BHUBANESWAR 2 / THE RESPONDENT: INCOME - TAX OFFICER, WARD 2(3), BHUBANESWAR. 3 . / THE CIT, 4 . ( )/ THE CIT(A), 5 . / DR, CUTTACK BENCH 6 . GUARD FILE . / TRUE COPY, / BY ORDER, [ ] SENIOR PR IVATE SECRETARY ( ), ( H.K.PADHEE ), SENIOR.PRIVATE SECRETARY.