Dr. V.C. Dubey, Mainpuri V. ITO, Mainpuri

ITA 274/AGR/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0466 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-07-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 22-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NO.274AGR/2009 ASST. YEAR: 2006-07 DR. V.C. DUBEY, VS. INCOME-TAX OFFICER, COURT ROAD, WARD-1, MAINPURI. MAINPURI. (PAN : ABVPD 3449 E). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SAHIB P. SATSANGEE, C.A. RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER PER P.K. BANSAL, A.M.: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 24.03.2009 BY TAKING VARIOUS GROUNDS OF APPEAL. 2. AT THE OUTSET, IT WAS CONTENDED BY THE LD. A.R. BY REFERRING TO GROUND NO.1 IN ITS CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER OPPORTUNITY TO REPRESENT HIS CASE. THE A.O. HAS RELIED MERELY ON THE INSPECTORS REPORT DATED 26.03.2008 W HILE THE ASSESSMENT ORDER HAS BEEN PASSED ON 28.03.2008. THUS, IT WAS STATED THAT NATURAL JU STICE HAS BEEN VIOLATED. HAD THE ASSESSEE BEEN GIVEN PROPER OPPORTUNITY TO CONFRONT THE REPORT OF THE INSPECTOR, THE ASSESSEE COULD HAVE EXPLAINED HIS CASE IN PROPER MANNER. 2 3. THE LD. D.R. EVEN THOUGH VEHEMENTLY CONTENDED BU T WAS UNABLE TO CONVINCE US HOW THE ASSESSEE WAS GIVEN OPPORTUNITY TO CONFIRM THE INSPE CTORS REPORT. WE, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET A SIDE THE ASSESSMENT AND DIRECT THE A.O. TO FRAME THE ASSESSMENT DENOVO AFTER GIVING PROPER AND SUFFI CIENT OPPORTUNITY TO THE ASSESSEE. THE A.O. IS ALSO DIRECTED TO EXAMINE ALL THE ISSUES WHICH HAVE BEEN TAKEN BY THE ASSESSEE IN HIS GROUNDS OF APPEAL AND RE-DECIDE THE SAME AFTER LOOKING INTO TH E EVIDENCES FILED BY THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO SUBMIT ALL THE ESSENTI AL AND NECESSARY DOCUMENTS ON WHICH HE MAY RELY BEFORE THE A.O. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE STAN DS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 27.08.2010) SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 27 TH AUGUST, 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY