Shri Sitaram Devra, V. The ITO,

ITA 347/IND/2008

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 5844 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-11-2010
• Assessment Year: 1998-1999
• Appeal Filed On: 22-07-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MITRA
• Assessee Lawyers: S C GOYAL
• Keywords: Opportunity of being heard; Additional evidence
• Section: 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO.344 TO 348/IND/08 A.YS.1995-96 TO 1999-00 SITARAM ONKARLAL DEVDA DHAR PAN AOAPD-9431N APPELLANT VS INCOME TAX OFFICER DHAR RESPONDENT APPELLANT BY : SHRI S.C. GOYAL RESPONDENT BY : SHRI P.K. MITRA O R D E R PER JOGINDER SINGH, JM THESE APPEALS ARE BY THE ASSESSEES AGAINST THE CONS OLIDATED ORDER OF THE LEARNED CIT(A) DATED 28.3.2007 ON THE GROUNDS AS MENTIONED IN THE GROUNDS OF APPEAL. DURING HEARING OF THESE APPEALS, WE HAVE HEARD SHRI S.C. GOYAL, LD. COUNSEL FOR THE ASSESSEE AND SHRI P.K. MITRA, LEARNED SENIOR DR. THE CRUX OF ARGUMENT S ON BEHALF OF THE ASSESSEE IS THAT PROPER OPPORTUNITY OF BEING HEARD WAS NOT AFFORDED TO THE ASSESSEE AND THE ADDITIONAL EVIDENCE FILED IN T HE FORM OF REGISTERED 2 VALUERS REPORT WAS NOT CONSIDERED BY THE LEARNED C OMMISSIONER OF INCOME TAX (APPEALS) AS THE ADDITIONAL EVIDENCE WAS VERY MUCH MATERIAL WHICH GOES TO THE ROOT OF THE ISSUE. IT W AS PLEADED THAT THE APPEALS MAY BE REMANDED BACK TO THE FILE OF THE LEA RNED COMMISSIONER OF INCOME TAX (APPEALS) FOR FRESH ADJUDICATION. HOW EVER, THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE CONTENDED THAT S INCE ADDITIONAL EVIDENCE IS TO BE CONSIDERED, THEREFORE, THE APPEAL S MAY BE REMANDED BACK TO THE FILE OF THE LEARNED ASSESSING OFFICER S O THAT NO GRIEVANCE IS CAUSED TO EITHER SIDE. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF LD. REPRESENTATIVES OF BOTH SIDES AND PERUSED THE MATER IAL AVAILABLE ON RECORD. IN VIEW OF THE ABOVE AND WITHOUT GOING INTO THE MERITS OF THE APPEALS, SINCE THE ADDITIONAL EVIDENCE LIKE REGISTE RED VALUERS REPORT WHICH WAS NOT CONSIDERED BY THE LEARNED COMMISSIONE R OF INCOME TAX (APPEALS) AND WAS VERY MUCH NECESSARY FOR COMING TO A CORRECT CONCLUSION AND AT THE SAME TIME THE ASSESSMENT IS A LSO FRAMED U/S 144 OF THE ACT, THEREFORE, WE RESTORE THESE APPEALS TO THE FILE OF THE LEARNED ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDA NCE WITH LAW. THE LEARNED ASSESSING OFFICER IS DIRECTED TO DECIDE THE ISSUE AFRESH AFTER TAKING INTO ACCOUNT THE VALUERS REPORT AND OTHER S UBMISSIONS/MATERIAL AS MAY BE PRODUCED BY THE ASSESSEE BEFORE HIM. IT IS PERTINENT TO MENTION HERE THAT THE ASSESSEE MAY BE PROVIDED DUE OPPORTUNITY OF 3 BEING HEARD WITH FURTHER LIBERTY TO FURNISH EVIDENC E, IF ANY, TO SUBSTANTIATE ITS CLAIM. IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT IN THE PRESENCE OF LEARNED REPRESENTATIVES OF BOTH THE SIDES AT THE CONCLUSION OF HEARING ON 30 TH NOVEMBER, 2010. (R.C.SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30.11.2010 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, G UARD FILE D/- 4