Smt Nagmi Khatoon, Barabanki V. Income Tax Officer, Barabanki

ITA 347/LKW/2012

• Counselvise Citation: 34723714 RSA 2012
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-09-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 26-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PUNEE T KUMAR SINGH
• Keywords: Gift; Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 347/LKW/2012 ASSESSMENT YEAR: 2007 - 08 SMT. NAGMI KHATOON TIKARA BARABANKI V. INCOME TA X OFFICER BARABANKI PAN /PAN : BOOPK5230B (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. PUNEE T KUMAR SINGH, ADVOCATE RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 16 09 2014 DATE OF PRONOUNCEMENT: 15 10 2014 O R D E R PER SUNIL KUMAR YA DAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), INTER ALIA, ON VARIOUS GROUNDS WHICH ARE AS UNDER: - 1 . BECAUSE THE LEARNED COMMISSIONED OF INCOME TAX (APPEAL) ERRED IN LAW AS WELL AS FACTS WHILE CON FIRMING THE DISALLOWANCE OF RS. 41,20,000 / - ON ACCOUNT OF UNEXPLAINED INCOME TO ASSESSEE 'S INCOME. 2 . BECAUSE THE LEARNED CIT (APPEAL) HAS NOT PROVIDED SUFFICIENT TIME TO THE ASSESSEE AS EXPARTE ORDER IS AGAINST THE NATURAL LAW OF JUSTICE. 3 . BECAUSE THE LEARNED CIT (APPEAL) HAS ERRED ON FACTS AND IN LAW IN REJECTING ASSESSEE 'S SUBMISSIONS SUMMARILY BEFORE THE LEARNED AO. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 4 . BECAUSE THE LD. AO OFFICER HAS FAILED TO APPRECIATED THAT THE ASSESSING POSSESSED RS.3,50,000 / - OUT OF GIFTS RECEIVED AT THE TIME OF HER MARRIAGE. 5 . BECAUSE THE LD. A O HAS PASSED ASSESSMENT ORDER WITHOUT CONSIDERING THE FACTS AND CIRCUMSTANCES OF ASSESSEE AND ERRED IN REJECTING THE AFFIDAVIT OF THE ASSESSEE'S FATHER - IN - LAW WITHOUT THERE BEING ANY CONTRARY EVIDENCE ON RECORD. 6 . BECAUSE THE ID. AO HAS FAILED TO APPRECIATE THAT THE ASSESSEE POSSESSED CAPITAL WITH HER ON ACCOUNT OF EARLIER YEARS INCOME. 7 . THAT THE ORDER BY THE ID. AO IS BASED ON WRONG FACTS AND BAD - IN - LAW. 2 . DURING THE COURSE OF HEARING, IT WAS CONTENDED ON BEHALF OF THE ASSESSEE THAT BEFORE THE LD. CIT(A) THE PRESENT COUNSEL OF THE ASSESSEE, SHRI. PUNEET KUMAR SINGH, ADVOCATE WAS ENGAGED AND HE SOUGHT ADJOURNMENT FROM THE LD. CIT(A) ON 9.4.2012 WITH A REQUEST TO GIVE SOME MORE TIME SO THAT HE CAN PLACE THE RELEVANT DOCUMENTS BEFORE THE LD. CIT(A). INSTEAD OF G IVING SUFFICIENT TIME, THE LD. CIT(A) FIXED 24.12.2012 FOR HEARING AND THE LD. COUNSEL FOR THE ASSESSEE AGAIN SOUGHT ADJOURNMENT WHICH WAS REFUSED BY THE LD. CIT(A) AND THE APPEAL WAS DECIDED WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSES SEE. 3 . THE LD. D.R., ON THE OTHER HAND, HAS PLACED RELIANCE UPON THE ORDER OF THE LD. CIT(A). 2 . HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE LD. CIT(A), WE FIND THAT ON EARLIER OCCASION , SOME O THER COUNSEL WAS APPEARING BEFORE THE LD. CIT(A) AND SHRI. PUNEET KUMAR SINGH, ADVOCATE WAS APPEARED FIRST TIME BEFORE THE LD. CIT(A) ON 9.4.2012 AND HE SOUGHT ADJOURNMENT. THE LD. CIT(A) FIXED PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : THE HEARING FOR 23.4.2012 , ON WHICH DATE THE LD. COUNSEL FOR THE ASSESSEE FURTHER SOUGHT ADJOURNMENT WHICH WAS REFUSED BY THE LD. CIT(A) AND HE DECIDED THE APPEAL ON 25.4.2012. ON PERUSAL OF THE ORDER OF THE LD. CIT(A), WE FIND THAT WHEN THE ASSESSEE HAS CHANGED HIS COUNSEL, SUFFICIENT TIME WAS NOT GIVEN TO HIM TO PROSECUTE THE CASE OF THE ASSESSEE, RATHER ON TWO DATES THE MATTER WAS DISPOSED OF. WE ARE, THEREFORE, OF THE VIEW THAT PROPER OPPORTUNITY WAS NOT AFFORDED TO THE ASSESSEE AND THEREFORE IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO ADJUDICATE THE APPEAL ON MERIT AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN T HE OPEN COURT ON THE DATE MENT I ONED ON THE CAPTION PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH OCTOBER , 2014 JJ: 2909 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )