SHREE GOPAL SHARMA, Jaipur V. ITO, Jaipur

ITA 409/JPR/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2008 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 28-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK
• Assessee Lawyers: BINOD GUPTA
• Keywords: Opportunity of being heard
• Section: 54F; 68; 148

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 409/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 GOPAL SHARMA, 64, DHULESHWAR GARDEN, SARDAR PATEL MARG, C- SCHEME, JAIPUR-302001. CUKE VS. INCOME TAX OFFICER, WARD- 6(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AFEPS 4518 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI BINOD GUPTA (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 11/07/2017 MN?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 12/07/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE EMANATES FR OM THE ORDER OF THE LD. CIT(A)-2, JAIPUR DATED 23/02/2015 FOR THE A .Y. 2006-07, WHEREIN THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: - 1. IMPUGNED ASSESSMENT ORDER PASSED U/S 144/147 IS BAD IN LAW AND ON FACTS BEING AGAINST THE PRINCIPLE OF NATURAL JUS TICE AND FOR MANY MORE OTHER REASONS. LD. AO FURTHER ERRED IN LAW BEI NG VIOLATING STATUTORY PROVISIONS OF LAW. THE ORDER PASSED IS IL LEGAL AND LIABLE TO BE QUASHED. ITA 409/JP/2015_ GOPAL SHARMA VS ITO 2 2. UNDER THE FACTS AND CIRCUMSTANCES, LD. A.O. WAS NOT JUSTIFIED IN INITIATING PROCEEDING U/S 148 OF THE INCOME TAX ACT . THE INITIATION OF PROCEEDING WAS WITHOUT APPLICATION OF MIND TO TH E FACTS OF THE CASE, HENCE, ILLEGAL AND UNJUSTIFIED. 3. UNDER THE FACTS AND CIRCUMSTANCES, THE LD. A.O. HAS ERRED BY PASSING THE ORDER U/S 144/147 OF THE INCOME TAX ACT WITHOUT TAKING INTO ACCOUNT THE MATERIAL AVAILABLE ON RECORD. THE ORDER PASSED IS ILLEGAL AND LIABLE TO BE QUASHED. 4. UNDER THE FACTS AND CIRCUMSTANCES, LD. A.O. HAS ERRED IN MAKING THE ADDITION OF RS. 30, 10,000/- BY TREATING ENTIRE CASH DEPOSITED IN SAVINGS BANK ACCOUNT AS UNEXPLAINED INCOME U/S 68 O F THE INCOME TAX ACT, FURTHER, CIT(A) ERRED BY SUSTAINING THE SA ME. THE ADDITION MADE IS UNJUSTIFIED, ILLEGAL OR EXCESSIVE.] 5. UNDER THE FACTS AND CIRCUMSTANCES, LD. A.O. HAS ERRED BY NOT CONSIDERING THAT CASH WITHDRAWALS FROM BANK WAS AVA ILABLE FOR DEPOSITION OF CASH IN BANK ACCOUNT, FURTHER, CIT(A) ERRED BY NOT CONSIDERING THE SAME. 6. UNDER THE FACTS AND CIRCUMSTANCES, LD. A.O. HAS ERRED IN DISALLOWING DEDUCTION OF RS. 12,31,333/- CLAIMED U/ S 54F OF THE INCOME TAX ACT, FURTHER, CIT(A) ERRED BY SUSTAINING THE SAME. THE DISALLOWANCE MADE IS UNJUSTIFIED, ILLEGAL OR EXCESS IVE. 7. UNDER THE FACTS AND CIRCUMSTANCES, LD. A.O. HAS ERRED BY REASSESSING ISSUES OTHER THAN THE ISSUES IN RESPECT OF WHICH PROCEEDINGS WERE INITIATED. IMPUGNED ORDER PASSED I S BAD IN LAW FOR WANT OF JURISDICTION. 8. UNDER THE FACTS AND CIRCUMSTANCES, LD. A.O. HAS ERRED BY DETERMINING THE TOTAL TAXABLE INCOME AT RS. 43,99,5 89/-, FURTHER, CIT(A) ERRED BY SUSTAINING THE SAME. THE INCOME DET ERMINED IS UNJUSTIFIED, ILLEGAL OR EXCESSIVE. 2. IN THIS CASE, THE ASSESSING OFFICER PASSED ASSES SMENT ORDER EX-PARTE WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF HEARING AS WELL AS WITHOUT MERIT OF THE CASE TO THE ASSESSEE. ITA 409/JP/2015_ GOPAL SHARMA VS ITO 3 3. AGAINST THE ORDER OF THE ASSESSING OFFICER, THE ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT(A) AND AT THE OUTSET OF HE ARING, THE LD AR HAS SUBMITTED THAT THE LD. CIT(A) HAD PASSED EX PARTE OR DER AND THE ASSESSEE WAS DEPRIVED OF THE ADEQUATE AND EFFECTIVE OPPORTUNI TY OF BEING HEARD AND HE PRAYED THAT THE MATTER MAY BE RESTORED BACK TO T HE FILE OF THE ASSESSING OFFICER FOR DECIDING THE MATTER AFRESH ON MERIT. 4. THE LD. DR WAS NOT HAVING ANY SERIOUS OBJECTION FO R THIS PROPOSAL OF THE LD. AR. THEREFORE, CONSIDERING ALL THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND EQUITY, THE ALL THE ISSUES RAISED IN THE APPEAL ARE RESTORED BACK TO THE FILE OF THE ASSESSI NG OFFICER FOR FRESH ADJUDICATION. THE ASSESSING OFFICER SHALL PROVIDE PR OPER AND EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDI NGLY, THE ISSUES RAISED IN THE APPEAL ARE RESTORED TO THE FILE OF THE ASSES SING OFFICER. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 12/07/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 12 TH JULY, 2017 ITA 409/JP/2015_ GOPAL SHARMA VS ITO 4 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI GOPAL SHARMA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD- 6(4), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 409/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR