RAM GOPAL SHARMA, Jaipur V. ITO, Jaipur

ITA 365/JPR/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62017 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 26-12-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 25-04-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VINOD JOHRI
• Keywords: Opportunity of being heard
• Section: 54B; 54F; 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH : A JAIPUR. BEFORE SHRI R.K. GUPTA AND SHRI SANJAY ARORA ITA NO. 365/JP/2011 ASSTT. YEAR : 2007-08 PAN : BGSPS 6644H SHRI RAM GOPAL SHARMA VS. THE ITO VILLAGE BHAMBHORIA WARD- 7(4) TEHSIL SANHANER JAIPUR (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.L. JAIN RESPONDENT BY SHRI VINOD JOHRI DATE OF HEARING : 07.05.2012 DATE OF PRONOUNCEMENT : 11.05.2012 ORDER DATE OF ORDER :11/05/2012. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A) RELATING TO ASSESSMENT YEAR 2007-08 WHEREIN THE ASSESSEE HAS A GITATED THE CONFIRMATION OF VARIOUS ADDITIONS MADE BY THE AO AND DENYING DEDUCTION U/S 54B AND 54F OF THE ACT. 2.1 DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSMENT IN THIS CASE WAS COMPLETED U/S 144 OF TH E ACT WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT WAS FURTHER SUBMITTED THAT IN SIMILAR CIRCUMSTANCES IN VARIOUS CASES I.E. IN THE CASE OF NAND RAM JAT, GANGA RAM JAT, BHANWAL LAL CHOUDHARY WHERE THE ASSESSMENTS WERE COMPLETED U/S 144 OF THE ACT AND THE LD. CIT(A) HAS NOT ALLOWED FULL RELIEF TO THE ASSESSEE. THEREAFTER, IN SECOND APPEAL, THE TRIBUNAL HAS SET ASIDE THE MATTER TO THE FILE OF TH E AO TO PASS A DE NOVO ASSESSMENT AFTER 2 AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE THREE ASSESSEES. THE ORDER OF THE TRIBUNAL WAS ALSO FILED. 2.2 ON THE OTHER HAND, THE LD. DR OBJECTED THAT THE ASSESSEE HAS ALREADY BEEN ALLOWED REASONABLE OPPORTUNITY. THEREFORE, THE MATTER SHOUL D NOT BE SENT BACK TO THE FILE OF THE AO. 2.3 AFTER CONSIDERING THE SUBMISSIONS AND PERUSING THE MATERIALS ON RECORD, WE FIND THAT ASSESSMENT IN THIS CASE WAS COMPLETED EX-PARTE . THE ISSUE WHETHER THE LAND IN QUESTION SITUATES BEYOND 8 KM OR WITHIN 8 KM IS STI LL UNDER DISPUTE. SINCE PROPER EVIDENCE COULD NOT BE FILED, THEREFORE, WE ARE OF T HE VIEW THAT ASSESSEE SHOULD BE ALLOWED REASONABLE OPPORTUNITY ONCE AGAIN BEFORE PASSING AF RESH ASSESSMENT AND WE ARE ALSO OF THE VIEW THAT THE MATTER SHOULD GO BACK TO THE FILE OF THE AO. WE FURTHER NOTED THAT THE LD. CIT(A) HAS ALSO NOT EXAMINED THIS ISSUE WHETHER THE LAND IN QUESTION SITUATES WITHIN 8 KM OR NOT. THEREFORE, FOR THIS REASON ALSO, THE MAT TER NEEDS RE-VERIFICATION. IN SIMILAR CIRCUMSTANCES, IN THE CASE OF OTHER THREE ASSESSEES I.E. SHRI NAND RAM JAT, SHRI GANGA RAM JAT AND SHRI BHANWAR LAL CHOUDHRY, THE TRIBUNAL WHILE DECIDING THE APPEALS OF THE ASSESSEE AS WELL AS THE DEPARTMENT (IN ITA NO.799, 800 & 801/JP/2010 OF ASSESSEE'S AND ITA NO.761,763 AND 765/JP/2010 OF DEPARTMENT DATED 25-03-2011), SET THE MATTER TO THE FILE OF THE AO. THEREFORE, IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE AO TO EXAMINE THE ISSUE AFRESH AFTER AFFORDING REASONABLE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 3 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 11-0 5-2012. SD/- SD/- ( SANJAY ARORA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, *MISHRA COPY FORWARDED TO :- SHRI RAM GOPAL SHARMA, JAIPUR THE ITO WARD- 7 (4) THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 365/JP/2011) BY ORDER, AR ITAT JAIPUR.