RADU RAM JAT, HUF, Jaipur V. ITO, Jaipur

ITA 369/JPR/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54292 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-11-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 25-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 54B; 2

Judgement Text

1 ITA 369-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ) ITA NO. 369/JP/2011 ASSTT. YEAR : 2006-07. SHRI RODU RAM JAT, HUF, VS. THE INCOME-TAX OFFICE R, VILL. JHAAI, DEHWALI DHANI, WARD 7(4), PO BHAMBORIA, TEHSIL SANGANER, JAIPUR. JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANISH AGARWAL RESPONDENT BY : SHRI SUNIL MATHUR DATE OF HEARING : 03.11.2011 DATE OF PRONOUNCEMENT : 18.11.2011. ORDER DATED : 18/11/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2006-07. 2. GROUND NO. 1 IS AGAINST DECIDING THE APPEAL EX P ARTE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IT WAS ARGUED BY LD. A/R THAT PROPER OPPORTUNITY WAS NOT ALLOWED TO THE ASSESSEE. IT WAS ALSO SUBMITTED THAT ASSESSEE IS A VILLAGER A ND EARLIER THE NOTICES ISSUED BY AO WERE ISSUED ON A WRONG ADDRESS, THEREFORE, ASSESSEE COUL D NOT APPEAR AND THE ASSESSMENT WAS COMPLETED UNDER SECTION 144. 2 4. BEFORE LD. CIT (A) ALSO ASSESSEE COULD NOT APPEA R DUE TO UNAVOIDABLE REASON. ACCORDINGLY IT WAS SUBMITTED THAT THE MATTER SHOULD BE SENT BACK TO THE FILE OF AO TO DECIDE THE SAME AFTER AFFORDING REASONABLE OPPORTUN ITY OF BEING HEARD. 5. ON THE OTHER HAND, LD. CIT D/R STRONGLY OBJECTED IN SETTING ASIDE THE ORDERS OF AUTHORITIES BELOW AS AMPLE OPPORTUNITIES WERE ALREA DY PROVIDED TO THE ASSESSEE. 6. AFTER CONSIDERING THE SUBMISSIONS AND PERUSING T HE MATERIAL ON RECORD, WE FIND THAT THE AMOUNT OF ADDITION OF RS. 3 CRORES ADDED B Y AO RELATES TO SALE CONSIDERATION OF AGRICULTURAL LAND. IT IS FURTHER SEEN THAT ASSESSEE HAS ALSO INVESTED SOME AMOUNT OUT OF SALE PROCEEDS WHICH MAY BE ALLOWABLE UNDER SECTION 54B S INCE ALL FACTS COULD NOT BE EXPLAINED BEFORE AO AS ASSESSEE COULD NOT APPEAR BE FORE AO. BEFORE LD. CIT (A) ALSO ASSESSEE COULD NOT APPEAR AS HIS COUNSEL WAS BUSY I N TIME BARRING ASSESSMENTS AS STATED IN THE WRITTEN NOTE PLACED ON RECORD. SINCE THE IS SUE OF SALE OF AGRICULTURAL LAND HAS TO BE EXAMINED WHETHER THAT LAND IN QUESTION IS SITUATED WITHIN THE MUNICIPAL LIMIT OR OUT OF MUNICIPAL LIMIT AND WHETHER ASSESSEE IS ENTITLED FO R DEDUCTION UNDER SECTION 54B OR NOT. THEREFORE, TO MEET THE ENDS OF JUSTICE, WE ARE OF T HE CONSIDERED VIEW THAT MATTER SHOULD GO BACK TO THE FILE OF AO TO PASS A FRESH ORDER AFT ER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, ORDERS O F AO AND LD. CIT (A) ARE SET ASIDE AND THE MATTER IS REMANDED BACK TO THE FILE OF AO TO PA SS A FRESH ORDER ACCORDINGLY. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 8. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 18. 11.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, 3 D/ COPY FORWARDED TO :- SHRI RODU RAM JAT, HUF, JAIPUR. THE ITO, WARD 7(4), JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 369/JP/2011) BY ORDER, AR ITAT JAIPUR.