Shri Shiv Shambhu Sharma, Sirsa V. Income Tax Officer Ward-2, Sirsa

ITA 231/CHANDI/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9922 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 08-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN
• Section: 144; 22

Judgement Text

आयकर य कर , य य “ब ”, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA Nos. 231 to 233/Chd/2020 (Assessment Years: 2006-07 to 2008-09) & ITA No. 234/Chd/2020 (Assessment Year: 2011-12) Shiv Shambhu Sharma, S/o Sh.Chanan Mal Sharma, Ward-10, Palikabazar, Ellenabad, Distt. Sirsa (Haryana) बनाम Income Tax Officer, Ward-2, Sirsa. थायी लेखा सं./PAN NO: CMPPS7244M नधा रती क ओर से/Assessee by: Shri Navdeep Monga, Adv. राज व क ओर से/ Revenue by : Shri Arvind Sudershan, JCIT स ु नवाई क तार ख/Date of Hearing: 17.01.2022 उदघोषणा क तार ख/Date of Pronouncement: 20.01.2022 (Hearing through Webex) आदेश/ORDER PER BENCH: These are four appe als file d by the aforesaid asse ssee against the respective orders of Learned Commissio ne r of Income Tax ( A p p e a l s ) , H is a r [ in s ho r t t he ‘ Ld . C I T(A ) ’ ] passe d u/s 250(6) of t he Income Tax Act, 1961 (in short ‘the Act’) dated 31.12.2019, 31.12.2019, 26.08.2019 and 26.08.2019 ITA Nos.231 to 234/Chd/2020 A.Ys.2006-07 to 2008-09 & 2011-12 2 re lating to as se ss ment year 2006-07, 2007,08, 2008-09 and 2011-12 respectively. 2. Since the issue involved in all the appe als is similar, these matters were taken up toge ther and are be ing dispose d off by this consolidated order for the sake of conve nie nce. 3. In ITA No.231/Chd/2020, it is noticed that the assesse e has take n various grounds of appeal and in grou nd No.1, the asse ssee has cha lle nged the legality of the proce eding s u /s 144 r.w.s. 147 of the Act. Simila rly , in grou nd No.2, the asse ssee has challe nged the initiation of proce eding s u/s 147 of t he Act without there being any reas on to believe that the inco me has e scaped assessme nt and in grou nd No.3, t he asse ssee has challe nged the passing of the order u /s 144 r.w.s. 147 of the Act without supplying copy of re asons and withou t affo rding opport unity to file the obje ction. 4. On pe rusa l of t he grounds of appe al taken by the assesse e be fore t he Ld.CI T(A), it is noted that in ground No.1, the as sesse e has challe nged the pass ing o f the assessme nt order be ing unlawful, u nwarranted and against the facts of the case and thereafter in ground No.6, the asse ssee has challe nged the assessme nt orde r u /s 144 r.w.s. 147 of the Act be ing unlawful having no legal le g to stand a nd liable to be ITA Nos.231 to 234/Chd/2020 A.Ys.2006-07 to 2008-09 & 2011-12 3 quas hed. We, howe ver, find that the Ld.CI T(A) has dis pose d off g round of appe al No.1 stating it to be of ge ne ral in nature re quiring no s pe cific c omments in vie w of the adjudication of the succee ding grounds of appeal. The reafte r, he has adju dicate d ground Nos .2, 4 and 5 as being inter-relate d which were on me rits of the case . However, in re spect of grou nd No.6, there has been no adjudication on the part of the Ld.CI T(A). 5. We, there fore, find that t he grounds of appeal take n by the as se ssee before us on challe nging the legality of the proce eding s have also bee n take n by the assessee before the Ld.CI T(A). Howe ve r, they have not bee n any adjudication thereof by the Ld.CI T(A) and he has only adju dicated on the grou nds pe rtaining to the me rits of the addition so made by the AO. In our cons idered opinion, whe re the g rounds of appeal have be en take n by the as se ssee be fore the Ld.CI T(A), it is re quired that the said grounds of appeal are also adju dicate d u pon and cannot be brus hed aside lightly espe cially where there is nothing on re cord t hat the asse ssee has not pre ssed the said grounds of appe al before him and also give n the fac t that the said grounds of appeal have again be en agitate d before us, it is impe rative that both the parties should have the benefit of the findings of the ld CI T(A) whic h they can rely or agitate again if not s atisfied. There fore, ITA Nos.231 to 234/Chd/2020 A.Ys.2006-07 to 2008-09 & 2011-12 4 conside ring the fact that the grounds c hallenging the le gality of the proce edings have not be en adjudicated upon by the Ld.CI T(A), we dee m it appropriate to set aside t he matte r to the file of the Ld.CI T(A) for the limite d purposes of adju dication of the grounds of appeal so take n by the asse ssee be fore him challenging the legality of the procee ding s afte r providing reasonable opportu nity to the assesse e. There fore , various grounds of appeal taken by the asse ssee are left ope n and have not be en adjudicate d upon by u s. The appeal of the assesse e is thus allowe d for statistical purpose s. 6. We find that in othe r cases name ly ITA No.232/Chd/2020, ITA No.233/Chd/2020 and ITA No.234/Chd/2020, s imilar g rounds of appeal have bee n taken by the asse ssee challenging t he legality of the proce eding s u/s 144 r.w.s. 147 of the Act before u s as well as be fore the Ld.CI T(A) and in abse nce of findings of the Ld.CI T(A) on the grounds so rais ed before him, we de em it appropriate that the matter is se t aside to the file of the Ld.CI T(A) for t he limite d pu rpose s of adjudication of the grou nds challe ng ing the le gality of the proceedings so raise d by the assesse e be fore him afte r prov iding re asonable opportu nity to t he asse ssee . Therefore , various grounds of appeal take n by the assesse e are left open and have not bee n ITA Nos.231 to 234/Chd/2020 A.Ys.2006-07 to 2008-09 & 2011-12 5 adju dicate d u pon by us. The appeals of the assessee are thus allowe d for statistical purposes. 7. I n t h e re s u l t , a l l t he a pp e a ls o f t h e a s se s s e e are a l lo we d fo r s t a t i s t ic a l p u r p o s e s . O r d e r p r o n o u n c e d o n 2 0 . 0 1 . 2 0 22 . Sd/- Sd/- (DIVA SINGH) (VIKRAM SINGH YADAV) /Judicial Member /Accountant Member Dated: 20.01.2022 *रती* # $ % & '( )* '! / Copy of the order forwarded to : 1. अपीलाथ+/ The Appellant 2. %,यथ+/ The Respondent 3. आयकर आय ु -त/ CIT 4. आयकर आय ु -त (अपील)/ The CIT(A) 5. 'वभागीय % त न0ध, आयकर अपील य आ0धकरण, च2डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File # $ स / By order, सह (ंज / Assistant Registrar