M/S SARANG TRUST, Jaipur V. CIT(Appeals), Jaipur

ITA 3/JPR/2011

• Counselvise Citation: 323114 RSA 2011
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1992-1993
• Appeal Filed On: 03-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R H GOYAL
• Keywords: Opportunity of being heard
• Section: 148

Judgement Text

1 ITA 3-11 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH SMC JODHPUR. ( BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER ) ITA NO. 3/JODH/2011 ASSTT. YEAR : 1992-93. M/S. SARANG TRUST, VS. THE INCOME-TAX OFFICER, KHAITAN BHAWAN, M.I. ROAD, WARD-1, JAIPUR. NAGAUR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI R.H. GOYAL DATE OF HEARING : 05.12.2011. DATE OF PRONOUNCEMENT : 09.12.2011. ORDER DATED : 09.12.2011. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 1992-93. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE AP PEAL IS BEING DISPOSED OFF AFTER HEARING LD. D/R AND CONSIDERING THE MATERIAL ON REC ORD. 3. FIRST EFFECTIVE ISSUE IS AGAINST CONFIRMING ADDI TION OF RS. 65,884/- AS AGAINST DECLARED INCOME OF RS. 13,050/- SHOWN BY ASSESSEE, AND NOT DEDUCTING/REDUCING INCOME OF RS. 16,910/- BEING 25% OF THE INCOME UNDER SECTI ON 11(1) OF THE IT ACT. 4. AFTER CONSIDERING THE ORDERS OF THE ASSESSING OF FICER AND LD. CIT (A), I FIND THAT MATTER SHOULD GO BACK TO THE FILE OF ASSESSING OFFI CER TO PASS A FRESH ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD. THE MAIN RE ASON FOR DISMISSING THE GROUND OF THE 2 ASSESSEE IS THAT LD. CIT (A) HAS OBSERVED THAT STAT UTORY REQUIREMENT WAS NOT FULFILLED BY INTIMATING THE ASSESSING OFFICER FOR ACCUMULATING T HE BALANCE. THEREFORE, BENEFIT OF SUB SECTION (2) IS NOT AVAILABLE TO THE ASSESSEE. IN M Y VIEW, THE BALANCE SHEET WAS BEFORE THE ASSESSING OFFICER AND WHATEVER THE ACCUMULATED PROF IT WAS THERE THAT WAS SHOWN, THEREFORE, IT SEEMS THAT ASSESSING OFFICER HAS NOT CONSIDERED THE ISSUE IN RIGHT PERSPECTIVE. ACCORDINGLY, I SET ASIDE THE ORDER TO THE FILE OF ASSESSING OFFICER TO PASS A FRESH ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. THE ISSUE REGARDING ISSUANCE UNDER SECTION 148 C AN BE RAISED BY THE ASSESSEE EVEN DURING THE ASSESSMENT PROCEEDINGS, IF THAT WAS NOT PROPERLY ISSUED AND JURISDICTION WAS NOT ASSUMED CORRECTLY WHILE PASSING FRESH ASSESSMEN T. I ORDER ACCORDINGLY. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 09. 12.2011. SD/- ( R.K. GUPTA ) JUDICIAL MEMBER JODHPUR, COPY FORWARDED TO :- M/S. SARANG TRUST, JAIPUR. THE ITO WARD-1, NAGAUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 3/JODH/2011) BY ORDER, AR ITAT JODHPUR. 3