Dy.C.I.T.-6, Jhansi V. Sh. Kailash Narain Gupta, Jhansi

ITA 331/AGR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6958 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-07-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 12-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.331/AGR/2010 ASSESSMENT YEAR: 2006-07 DY. COMMISSIONER OF INCOME TAX-6, VS. SHRI KAILASH NARAIN GUPTA, JHANSI. OPP. MEDICAL COLLEGE, JHANSI. (PAN : AASPG 9316 K). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K. SHARMA, JR. D.R. RESPONDENT BY : NONE ORDER PER BENCH : THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST TH E ORDER DATED 20.04.2010 PASSED BY THE LD. CIT(A)-II, AGRA ON THE FOLLOWING GROUNDS OF APPEAL :- 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS)-II, AGRA HAS ERRED IN LAW AND ON FACTS WHILE DELETING T HE ADDITION MADE BY THE ASSESSING OFFICER ON BENAMI INVESTMENT OF ` 8,05,750/-. 2. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APP EALS)-II, AGRA HAS ERRED IN LAW AND ON FACTS WHILE DELETING T HE ADDITION MADE BY THE ASSESSING OFFICER ON ACCOUNT OF DISALLOWANC E IN RESPECT OF DEVELOPMENT EXPENSES AMOUNTING TO ` 1,34,666/-. 3. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APP EALS)-II, AGRA HAS ERRED IN LAW AND ON FACTS WHILE GRANTING R ELIEF OF ` 30,310/- AS AGAINST DISALLOWANCE OF ` 60,620/- MADE BY THE ASSESSING OFFICER. 2 4. THAT THE ORDER OF THE LEARNED COMMISSIONER OF IN COME TAX (APPEALS) DESERVES TO BE CANCELLED AND THAT OF THE ASSESSING OFFICERS BE RESTORED. 5. THAT THE APPELLANT CRAVES LEAVE TO ADD OR ALTER ANY OR MORE GROUND OR GROUNDS OF APPEAL AS MAY BE DEEMED FIT AT THE TIME OF HEARING OF APPEAL. SD/- (ARCHANA RANJAN) COMMISSIONER OF INCOME TAX-II AGRA 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGEMENT DUE ON THE ADDRESS GIVEN AT COLUMN NO.11 OF FORM NO.36. IN RESPONSE TO THE SAME, NEITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE APPEARED IN PERSON NOR FILED ANY APPLICATION FOR AD JOURNMENT. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DECIDED TO PROCEED ON THE MATTER EX-PARTE ASSESSEE. 3. WE NOTICED THAT THE DEPARTMENT HAS NOT FILED THE ORIGINAL GROUNDS OF APPEAL SIGNED BY THE ASSESSING OFFICER AS AUTHORISED BY TH E CIT-II UNDER SECTION 253(2) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER), B UT THE SAME HAS BEEN FILED BY THE CIT-II HERSELF. WE ALSO NOTED THAT THE DEPARTM ENT HAS FILED ONLY TRUE COPY OF GROUNDS OF APPEAL, WHICH IS NOT PERMISSIBLE UNDER T HE LAW. WE HAVE SEEN THAT ON 08.07.2010 AN ORDER HAS BEEN PASSED BY THE CIT-II, AGRA UNDER SECTION 253(2) OF THE ACT DIRECTING THE D.C.I.T, CIRCLE-6, JHANSI TO FILE THE APPEAL BEFORE THE I.T.A.T., 3 AGRA AGAINST THE ORDER OF CIT(A)-II, AGRA, BUT COMP LIANCE OF THE SAME HAS NOT BEEN MADE BY THE D.C.I.T., CIRCLE-6, JHANSI AS AN A SSESSING OFFICER OF THE CASE IN HAND. 4. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES E XPLAINED ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE PRESENT APPEAL IS D EFECTIVE. THEREFORE, THE SAME IS DISMISSED WITH LIBERTY TO THE DEPARTMENT, IF SO ADV ISED, TO FILE APPEAL AGAINST THE IMPUGNED ORDER THROUGH AUTHORISED PERSON UNDER THE LAW. 5. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED, BEING DEFECTIVE. (ORDER PRONOUNCED IN THE OPEN COURT ON 19.07.2 011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 19 TH JULY, 2011 PBN/* 4 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY