Krishi Upaj Mandi Samiti, Shivpuri V. I.T.O., Shivpuri

ITA 322/AGR/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50378 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-10-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 06-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Assessee Lawyers: S K LULLA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12A; 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO. 322/AGRA/2010 ASSTT. YEAR : 2006-07 KRISHI UPAJ MANDI SAMITI, VS. INCOME-TAX OFFICER , KERARA, DISTT. SHIVPURI. SHIVPURI. (PAN : AAALK 0221 H) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI S.K. LULLA, C.A. FOR RESPONDENT : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 18.10.2011 DATE OF PRONOUNCEMENT : 18.10.2011 ORDER PER B.C. MEENA, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING O UT OF THE ORDER DATED 11.02.2010 OF CIT(A), GWALIOR READ WITH ORDER DATED 28.04.2010 PA SSED U/S. 154 OF THE INCOME-TAX ACT. 2. IN THIS CASE, THE ASSESSEE HAS CLAIMED RELIEF OF RS.4,88,994/- SUSTAINED BY THE LD. CIT(A) ON THE GROUND THAT THE ABOVE AMOUNT OF NIRASHRIT FE E CHARGED BY THE ASSESSEE ON MANDI TAX WAS NOT CREDITED IN ITS BOOKS OF ACCOUNT. THE SECOND RE LIEF CLAIMED BY ASSESSEE RELATES TO THE FACT THAT ASSESSEE IS REGISTERED U/S. 12A VIDE ORDER DATED 21 .06.2007 W.E.F. A.Y. 2003-04. THE ASSESSEE COULD NOT SUBMIT THE REPORT IN FORM NO. 10B AT THE TIME OF FILING OF RETURN, BUT THE SAME WAS PLACED LATER ON AND NOT CONSIDERED. DURING THE COU RSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE CONTENDS THAT THE ASSESSEE WAS NOT GIVEN SUFFICIENT OPPORTUNITY OF BEING HEARD BY THE ASSESSING OFFICER, AS THE NOTICES/CALL MEMOS WERE NOT PROPERL Y SERVED UPON THE ASSESSEE TO FURNISH THE RELEVANT RECORDS, DOCUMENTS AND OTHER PAPERS IN SUP PORT OF ITS CLAIMS. HE, THEREFORE, PRAYED TO RESTORE THE MATTER BACK TO THE ASSESSING OFFICER SO THAT THE ASSESSEE MAY BE ABLE TO PUT UP ITS ITA NO. 322/AGRA/2010 2 CASE PROPERLY AND SUPPORT THE SAME WITH THE DOCUMEN TARY EVIDENCES IN ITS POSSESSION. THE LD. DR HAS NO OBJECTION ON THE REQUEST OF THE ASSESSEES C OUNSEL. 3. WE HAVE HEARD BOTH THE SIDES AND HAVE PERUSED TH E MATERIAL AVAILABLE ON RECORD. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FEEL IT JUS T AND PROPER TO OPINE THAT THE ASSESSEE SHOULD BE GIVEN SUFFICIENT OPPORTUNITY OF BEING HEARD BEFORE THE ASSESSING OFFICER TO PUT UP ITS CASE AND TO SUBMIT THE EVIDENCES IN ITS SUPPORT. THERE BEING NO OBJECTION FROM THE SIDE OF REVENUE AND CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE, THE MATTER IS, THEREFORE, REMITTED BACK TO THE FILE OF ASSESSING OFFICER WITH THE DIRECTION THAT THE ASSES SING OFFICER SHALL DECIDE THE MATTER AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE SHALL ALSO COOPERATE WITH THE DEPARTMENT BY PUTTING ITS CASE B EFORE THE ASSESSING OFFICER AND SUBMITTING ALL THE REQUISITE EVIDENCES IN HIS POSSESSION. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18.10.2011. SD/- SD/- (H.S. SIDHU) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED: 18 TH OCTOBER, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY