PARWATI BUILDERS P LTD., JODHPUR V. ACIT, Jaipur

ITA 247/JPR/2011

• Counselvise Citation: 24723114 RSA 2011
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 21-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD JOHARI
• Assessee Lawyers: L M LODHA
• Keywords: Opportunity of being heard

Judgement Text

1 ITA 247-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 247/JP/2011 ASSTT. YEAR : 2004-05. PARWATI BUILDERS PVT. LTD., VS. THE ACIT, CIRCLE- 3, L.M. LODHA & COMPANY, JAIPUR. CHARTERED ACCOUNTANTS, SNEH SAGAR, 37, HANWANT NAGAR, OPP. UMIAD PALACE, JODHPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI L.M. LODHA RESPONDENT BY : SHRI VINOD JOHARI DATE OF HEARING : 05.10.2011. DATE OF PRONOUNCEMENT : 21.10.2011 ORDER DATE OF ORDER : 21/10/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2004-05. 2. THE EFFECTIVE GROUND OF THE ASSESSEE IS THAT ASS ESSMENT COMPLETED BY AO WAS WITHOUT AFFORDING ANY OPPORTUNITY AND LD. CIT (A) W AS NOT JUSTIFIED IN CONFIRMING THE ACTION OF THE AO. 3. DURING THE APPELLATE PROCEEDINGS, THE LD. COUNSE L OF THE ASSESSEE STATED THAT THE ASSESSEE RECEIVED NOTICE FOR APPEARING ON 18.12.200 6. HOWEVER, THE ASSESSMENT WAS 2 COMPLETED ON 15.12.2006 I.E. BEFORE THE DATE OF HEA RING. ATTENTION OF THE BENCH WAS DRAWN ON COPY OF ASSESSMENT ORDER ON WHICH THE DATE OF COMPLETION OF ASSESSMENT IS CLEARLY MENTIONED. IT WAS FURTHER SUBMITTED THAT L D. CIT (A) HAS IGNORED THIS FACT AND REJECTED THE CONTENTION OF THE ASSESSEE. 4. IN REPLY, THE LD. D/R STATED THAT IT WAS POSSIBL E THAT INADVERTENTLY THE DATE OF ORDER MAY BE MENTIONED AS 15.12.2006 AS IT SHOULD HAVE BE EN 18.12.2006. HOWEVER, HE FAIRLY STATED THAT IF THE MATTER IS RESTORED TO THE FILE O F AO TO ALLOW ASSESSEE OPPORTUNITY OF BEING HEARD, THEN HE HAS NO OBJECTION. 5. IN REJOINDER, THE LD. COUNSEL HAS ALSO STATED TH AT IF THE MATTER IS REMANDED BACK TO THE FILE OF AO, THEN IT WILL MEET THE ENDS OF JUSTI CE. 6. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, WE SET ASIDE THE ORDERS OF THE LOWER AUTHORITIES AND REMAND THE MATTER BACK TO THE FILE OF AO TO PASS A FRESH ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT WAS CLEAR FROM THE ASSESSMENT ORDER, COPY OF WHICH IS PLACED ON RECORD THAT ASSESSMENT WAS COMPLETED ON 15.12.2006 WHEREAS THE DATE OF HEARING WAS GIVEN TO THE ASSESSEE AS 18.12.2006. THEREFORE, IT IS CLEAR THAT NO OPPORTUNITY WAS ALLO WED TO THE ASSESSEE TO FILE THE DETAILS. IN VIEW OF THESE FACTS AND CIRCUMSTANCES, WE ORDER ACC ORDINGLY. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 8. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 21. 10.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- 3 COPY FORWARDED TO :- M/S. PARWATI BUILDERS PVT. LTD., JODHPUR. THE ACIT, CIRCLE-3, JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 247/JP/2011) BY ORDER, AR ITAT JAIPUR.