Sardar Gurudeep Singh Prem Singh Sandhu, Nanded V. ITO (TRO), Range-3, Nanded

ITA 259/PUN/2013

• Counselvise Citation: 25924514 RSA 2013
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 28-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER, AND SHRI R.K. PANDA, ACCOUNTANT MEMBER. ITA.NO.259/PN/2013 (ASSESSMENT YEAR 2008-09) SARDAR GURUDEEP SINGH PREM SINGH SANDHU, GURUDWARA GATE NO.2, GOBIND PREM NIWAS, GURUNANAK ROAD, NANDED, PAN NO. ADWPS8048K .. APPELLANT VS. INCOME TAX OFFICER (TRO), RANGE-3, NANDED. .. RESPONDENT ASSESSEE BY : SHRI SUNIL GANOO REVENUE BY : SHRI S.P. WALIMBE DATE OF HEARING : 04-02-2014 DATE OF PRONOUNCEMENT : 04-02-2014 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 22-11-2012 OF THE CIT(A), AURANGABAD RELATING TO A SSESSMENT YEAR 2008- 09. ADDITION OF RS.58,46,808/- BY THE ASSESSING OF FICER WHICH HAS BEEN UPHELD BY THE CIT(A) IN AN EXPARTE ORDER PASSED BY HIM IS THE ONLY ISSUE RAISED BY THE ASSESSEE IN THE VARIOUS GROUNDS. 2. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET S UBMITTED THAT THE ASSESSING OFFICER HAS PASSED AN EXPARTE ORDER DETE RMINING THE INCOME AT RS.5936,938/- WHICH HAS BEEN UPHELD BY THE CIT(A) I N THE EXPARTE ORDER PASSED BY HIM. HE SUBMITTED THAT THE ASSESSEE IS A SCHOOL TEACHER AND DUE TO HIS POSTING AT A FAR OFF PLACE HE COULD NOT ATTE ND THE OFFICE OF THE CIT(A) ON THE SPECIFIED DATES. HOWEVER, THE LD.CIT(A) HAS APPLIED THE RATIO OF 2 DECISION IN THE CASE OF MULTIPLAN (INDIA) LTD. REPO RTED IN 38 ITD 320 AND THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COU RT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 AND DISMISSED THE APPEAL AND HAS NOT DECIDED THE ISSUE ON MERIT. HE ACCORDINGLY SUBMITTED THAT IN THE INTEREST OF JUSTICE THE MATTER MAY BE R ESTORED TO THE FILE OF THE ASSESSING OFFICER FOR DECIDING THE ISSUE AFRESH AND IN ACCORDANCE WITH LAW AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LD. DEPARTMENTAL REPRESENTATIVE ON THE OTHER HAND STRONGLY OPPOSED THE ARGUMENTS ADVANCED BY THE LD. COUNSEL F OR THE ASSESSEE. HE SUBMITTED THAT DESPITE NUMBER OF OPPORTUNITIES GIVE N THE ASSESSEE NEITHER APPEARED BEFORE THE ASSESSING OFFICER NOR APPEARED BEFORE THE CIT(A), THEREFORE, THE ORDER OF THE LD.CIT(A) BE UPHELD. H E, HOWEVER, CONCEDED THAT THE CIT(A) HAS NOT DECIDED THE ISSUE ON MERIT AND HAS DISMISSED THE APPEAL BY APPLYING THE RATIO OF THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD.(SUPRA) AND THE DECISION OF T HE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR (SUPRA). 4. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES, PERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A) AND THE PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. WE FIND DESP ITE NUMBER OF OPPORTUNITIES GIVEN THE ASSESSEE HAS NOT APPEARED B EFORE THE ASSESSING OFFICER FOR WHICH HE HAS PASSED AN EXPARTE ORDER U/ S.144/147. SIMILARLY, DUE TO NON-APPEARANCE ON ANY OF THE DATES GIVEN BY THE CIT(A) HE WAS CONSTRAINED TO PASS AN EXPARTE ORDER. HOWEVER, WE FIND THE LD.CIT(A) HAS NOT ADJUDICATED THE ISSUE ON MERIT AND HAS DISMISSE D THE APPEAL BY APPLYING THE RATIO OF DECISION OF THE TRIBUNAL IN THE CASE O F MULTIPLAN (INDIA) 3 LTD.(SUPRA) AND THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR (SUPRA) . 4.1 IT HAS BEEN HELD IN VARIOUS DECISIONS THAT THE CIT(A) HAS TO PASS A SPEAKING ORDER AND CANNOT DISMISS THE APPEAL BY APP LYING THE RATIO OF DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD.(SUPRA). THE LD.CIT(A) HAS NOT PASSED A SPEAKING ORDER EITHER AL LOWING OR DISMISSING THE APPEAL AND HAS FOLLOWED THE DECISION OF THE TRI BUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD.(SUPRA) AND THE DECISION OF T HE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR (SUPRA) AND DISMISSED THE APPEAL FOR NON-APPEARANCE. THERE FORE, WE, IN THE INTEREST OF JUSTICE, DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD.CIT(A) FOR DECIDING THE ISSUE ON MERIT. THE LD.CIT(A) SHALL G IVE DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUE AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE APPEAL FILED BY THE ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON 04- 02-2014. SD/- SD/- (R.S.PADVEKAR ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER SATISH PUNE, DATED 04 TH FEBRUARY 2014 4 COPY OF THE ORDER IS FORWARDED TO: 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT(A), AURANGABAD 4. THE CIT, AURANGABAD 5. THE DR B BENCH, PUNE. 6. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE T RIBUNAL, PUNE.