Manish Bahal, Lucknow V. Income Tax Officer, Lucknow

ITA 326/LKW/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8180 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 08-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Assessee Lawyers: RAJIV CHATURVEDI
• Keywords: Opportunity of being heard; Capital receipt

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A : LUCKNOW BEFORE SHRI S. K. YADAV, JUDICIAL MEMBER AND SHRI B. R. JAIN, ACCOUNTANT MEMBER I.T.A. NO. 326 /LKW/ 12 ASSESSMENT YEAR: 200 7 - 200 8 SHRI MANISH BAHAL, VS. INCOME TAX OFFICER - 1(1), 9/50, BAHAR - B, SAHARA STATES, LUCKNOW. JANKIPURAM, LUCKNOW. PAN:AFHPB1270P (APPELLANT) (RESPONDENT) APPE LLANT BY : SHRI RAJIV CHATURVEDI, ADVOCATE RESPONDENT BY : SHRI ALOK MITRA, SR. D.R. DATE OF HEARING : 06 /0 8 /2012 DATE OF PRONOUNCEMENT :06/08/2012 ORDER PER B. R. JAIN: THIS APPEAL BY ASSESSEE AGAINST THE ORDER DATED 14 /0 3 /201 2 OF LEARNED CIT(A) - I, LUCKNOW RAISES THE FOLLOWING GROUNDS: ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) I, LUCKNOW ERRED IN PASSING HIS EX - PARTE ORDER UNDER SECTION 250 OF THE INCOME TAX ACT 1961. 1. BECAUSE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - I, LUCKNOW DID NOT APPLY HIS JUDICIAL MIND AND IGNORED THE GROUNDS OF APPEAL FULLY. 2 2. BECAUSE THE LAPSE ON THE PART OF THE LEARNED ASSESSING OFFICER THE INCOME TAX OFFICER RANGE - 1 LUCKNOW WAS NOT TAKEN UP. 3. BECAUSE EXPLANATIONS TO ADDITIONS OF ` 1,25,506.00 AND THE CAPITAL RECEIPTS OF ` 20,00,250/ - REFLECTING IN THE PASS BOOK OF O.B.C. LUC KNOW WERE NOT CONSIDERED BY THE LEARNED ASSESSING OFFICER DURING THE COURSE OF ASSESSMENT PROCEEDINGS. THE APPELLANT PRAYS THAT THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OF UPHOLDING THE ORDER OF ASSESSING OFFICER OF ADDITION OF ` 21,2 5,756.00 IN RESPECT OF THE ENTRIES SPECIFIED MAY PLEASE BE QUASHED. 2. THE APPELLANTS CASE IS THAT THE ASSESSING OFFICER COMPLETED EX - PARTE ASSESSMENT ON 17/12/2009 WITHOUT AFFORDING EFFECTIVE OPPORTUNITY OF BEING HEARD TO IT. EVEN THE ASSESSMENT ORDER PASSED WAS NOT COMMUNICATED TO THE ASSESSEE. THE LEARNED CIT(A) THEREAFTER PROCEEDED TO DECIDE THE ISSUE EX - PARTE WITHOUT FACTUALLY CONSIDERING THE STATEMENT OF FACTS LAID BEFORE HIM ALONG WITH THE APPEAL MEMO. ON 22/02/2012 WHEN THE CASE WAS LISTE D FOR HEARING IN APPEAL BY LEARNED CIT(A), THE APPELLANT COULD NOT MAKE APPEARANCE AS HE HAD TO ATTEND FUNERAL ON THAT DAY. 3. HAVING HEARD PARTIES IN THE LIGHT OF THE AFORESAID STATEMENTS AND THE FACTS ON RECORD, WE ARE SATISFIED THAT THE APPELLANT DID N OT HAVE AN EFFECT IVE OPPORTUNITY OF BEING HEARD AND REPRESENT HIS CASE IN APPEAL BEFORE LEARNED CIT(A). WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER BACK 3 TO LEARNED CIT(A) FOR TAKING DECISION AFRESH BY CONSIDERING THE ENTIRE MATERIAL ON RECORD AND AFTER AFFORDING REASONABLE AND EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . 4. IN THE RESULT, THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES ONLY. (ORDER ANNOUNCED IN THE OPEN COURT IMMEDIATELY AFTER CLOSE OF HEARING ON 06/08/ 2012.) SD/. SD/. ( S. K. YADAV ) ( B. R. JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 06/08/2012 *SINGH COPY FORWARDED TO THE: 1. APPELLANT. 2. RESPONDENT. 3. CIT (A) 4. CIT 5. DR. ASSISTANT REGISTRAR