Dunichand Chhabra (HUF), ANOOPGARH V. ITO, SURATGARH

ITA 286/JODH/2014

• Counselvise Citation: 28623314 RSA 2014
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 05-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA , JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER ITA NO. 286 / JU/ 20 1 4 ASSESSMENT YEAR: 200 4 - 0 5 DUNICHAND CHHABRA [HUF] VS. THE INCOME - TAX OFFICER 39 , NEW DHAN MANDI SURATGARH ANOOPGARH PAN NO. AAAHC 3719 C (APPELLANT) (RESPONDENT) A SSESSEE B Y : SHRI SURESH OJHA DEPARTMENT B Y : SHRI N.A. JOSHI , DR DATE OF H EARING : 24 . 0 7 .201 4 DATE OF PRONOUNCEMENT : 30 . 0 7 . 201 4 ORDER PER HARI OM MARATHA , J .M. TH IS APPEAL BY THE ASSESSEE PERTAINING TO A.Y 200 1 - 200 2, IS DIRECTED A GAINST THE ORDER OF THE CIT (A) , BIKANER , DATED 1 7 . 02 .20 1 4. 2 2. THE ONLY ISSUE INVOLVED IN THIS APPEAL IS REGARDING DELETION OF ADDITION OF RS.1,59,221/ - MA DE ON ACCOUNT OF INTEREST RECEIVED FROM OTHER SOURCES CREDIT AS AGRICULTURAL INCOME. 3. THIS IS THE SECOND ROUND BEFORE THE TRIBUNAL. THE CASE OF THE ASSESSEE IS THAT THIS ADDITION IS BASED ON THE INFORMATION RECEIVED FROM AGRICULTURAL RESEARCH STATION, SRIGANGANAGAR WHICH WAS NEVER CONFRONTED TO THE ASSESSEE AND THEREFORE, ADDITION CANNOT SURVIVE IN THE EYES OF LAW. BOTH THE PARTIES WERE HEARD AND IT WAS FOUND JUSTIFIABLE THAT THE ISSUE RAISED IN THIS APPEAL BE RESTORED BACK TO THE FILE OF THE AO SO THAT UNCONFRONTED EVIDENCE IF IS TO BE USED AGAINST THE ASSESSEE, CAN BE CONFRONTED TO IT. BOTH THE PARTIES AGREED ON THIS ASPECT AND THEREFORE, WE RESTORE THE ENTIRE APPEAL TO THE FILE OF THE AO AFTER SETTING ASIDE THE IMPUGNED FINDING BY THE LD. CIT(A). NE EDLESS TO MENTION THAT THE AO SHALL GIVE ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THIS GROUND OF APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 3 4 . IN THE RESULT, T HE APPEAL OF THE ASSESSEE IN ITA NO. 286 /JU/201 4 FOR A.Y. 200 4 - 0 5 IS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRON OUNCED IN THE COURT ON 30 TH JULY , 2014. SD/ - SD/ - (N.K.SAINI) [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEM B ER DATED : 30 TH JULY , 201 4 VL/ - COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT BY ORDER 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR ITAT, JODHPUR