Sri Umesh Kumar Soni, V. The ACIT, 4(1),

ITA 31/IND/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8001 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 31-03-2010
• Assessment Year: 2000-2001
• Appeal Filed On: 02-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: S S SOLANKI
• Keywords: Opportunity of being heard

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI V.K. GUPTA ACCOUNTANT MEMBER 1. ITA NO. 31/IND/2009 2. ITA NO. 32/IND/2009 3. ITA NO. 33/IND/2009 4. ITA NO. 34/IND/2009 3. ITA NO. 35/IND/2009 A.Y.2000-01 1. SHRI UMESH KUMAR SONI PAN AKSPS-3272-Q 2. SHRI SANTOSH KUMAR SONI PAN ATBPS-7479-K 3. SMT. KIRTIBAI SONI PAN AKSPS-3274-J 4. SMT. KALABAI SONI PAN AKSPS-3273-R 5. SMT. NIKITA SONI PAN AGOPS-6153L ADDRESS GRAM : PATI , DISTT. BARWANI APPELLANTS VS ASSTT. COMMR. OF INCOME TAX 4(1) INDORE RESPONDENT APPELLANTS BY SHRI S.S. SOLANKI RESPONDENT BY SMT. APARNA KARAN, SR. DR 2 O R D E R PER BENCH THIS BUNCH OF FIVE APPEALS BELONG TO THE CONNECTED ASSESSEES AND INVOLVES COMMON ISSUES, HENCE, THIS B UNCH OF APPEALS HEARD TOGETHER AND IS BEING DISPOSED OF THR OUGH THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. WE HAVE HEARD BOTH THE PARTIES AND HAVE ALSO PER USED THE MATERIAL ON RECORD. 3. IN ALL THESE APPEALS, IN GROUND NOS. 1 AND 2, TH E ASSESSEES HAVE RAISED THE ISSUE OF DENIAL OF PROPER OPPORTUNI TY BY THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS) IN DECI DING THE APPEALS AND NOT PASSING A SPEAKING ORDER WITH REASO NS. THE LEARNED COUNSEL FOR THE ASSESSEES SUBMITTED THAT IN SPITE OF THE ADDRESS OF THE ASSESSEES COUNSEL IN THE APPEAL MEM O BEFORE THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS), TH E NOTICES OF HEARING WERE SENT TO THE ASSESSEES WHO WERE RESIDIN G IN REMOTE RURAL AREAS, WHICH RESULTED INTO NON-COMPLIANCE. I T WAS FURTHER SUBMITTED THAT THE ASSESSEE APPEARED ALSO AND SOUGH T TIME TO FILE THE DETAILS AND FILED SOME DETAILS AS WELL. TH E LEARNED COUNSEL FOR THE ASSESSEES, THEREAFTER, CONTENDED TH AT, HOWEVER, THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS) GAV E A PASSING REFERENCE TO THE OBSERVATIONS OF THE ASSESS ING OFFICER IN THE ASSESSMENT ORDER AS WELL AS IN THE REMAND REPOR T IN DECIDING THE APPEALS OF THE ASSESSEES AGAINST THE ASSESSEES, HENCE, THE 3 MATTER COULD BE RESTORED TO THE FILE OF THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS) FOR DISPOSAL OF THESE APPEAL S ON MERITS, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. IT WAS FURTHER SUBMITTED THAT IN RESPEC T OF SOME OF THE ISSUES, THE FIGURES FROM THE APPRAISAL REPORTS HAD BEEN USED. HOWEVER, THE SAME WERE NOT MADE AVAILABLE TO THE AS SESSEES SO AS TO GIVE AN EFFECTIVE REPLY ON THOSE ADDITIONS . 4. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE NARRATED THE FACTS AND PREFERRED TO RELY ON THE ORDER OF THE LEARNED COMMISSIONER OF INCOMETAX (APP EALS). 5. WE HAVE CONSIDERED THE SUBMISSIONS MADE BY BOTH THE SIDES, MATERIAL ON RECORD AND THE ORDERS OF THE AUT HORITIES BELOW. IT IS NOTED THAT THE ASSESSEES HAVE FILED WRITTEN S UBMISSIONS ALSO WHICH HAVE BEEN TREATED AS OF THE NATURE OF VAGUE R EPLIES BY THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS). IT IS ALSO NOTED THAT SUFFICIENT EFFECTIVE OPPORTUNITY IS REQUIRED T O BE GIVEN TO THE ASSESSEES, WHO HAVE UNDERTAKEN BEFORE US TO COOPERA TE IN FULLEST MANNER BEFORE THE LEARNED COMMISSIONER OF I NCOMETAX (APPEALS). IT IS ALSO NOTED THAT IN RESPECT OF SOME OF THE ADDITIONS, CERTAIN DETAILS ARE REQUIRED TO BE CONFR ONTED TO THE ASSESSEES. IN THESE CIRCUMSTANCES, WE CONSIDER IT APPROPRIATE TO RESTORE ALL THE ISSUES RAISED IN THESE APPEALS T O THE FILE OF THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS) FOR DEC ISION 4 THEREON ON MERITS, WITH REASONS, AS PER LAW, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE S, WHO SHALL GIVE DUE COOPERATION TO THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS) FOR EXPEDITIOUS DISPOSAL OF THESE APPEALS . IT IS ALSO MADE CLEAR THAT THE ASSESSEES SHALL BE AT LIBERTY T O FILE NECESSARY EVIDENCES/DETAILS IN SUPPORT OF THEIR CLA IMS. IN THIS VIEW OF THE MATTER, WE DO NOT EXPRESS ANY OPINION O N MERITS. 6. IN THE RESULT, ALL THESE APPEALS FILED BY THE AS SESSEES STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 31ST MARCH, 2010 SD SD (JOGINDER SINGH) (V.K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER 31 ST MARCH, 2010 COPY TO APPELLANT, RESPONDENT, CIT, CIT(A), DR, GUA RD FILE D/-