Smt. Anar Kanwar L/H of Late Sh. Jabar Singh, JODHPUR V. ITO, JALORE

ITA 411/JODH/2010

• Counselvise Citation: 41123314 RSA 2010
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-12-2011
• Assessment Year: 1998-1999
• Appeal Filed On: 30-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M N MAURYA
• Assessee Lawyers: U C JAIN

Judgement Text

1 ITA 411-10 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ) ITA NO. 411/JODH/2010 ASSTT. YEAR : 1998-99. SMT. ANAR KANWAR, VS. THE INCOME-TAX OFFICER, L/H OF LATE SHRIJABAR SINGH, JALORE. VILLAGE SARANA, JALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI U.C. JAIN RESPONDENT BY : SHRI M.N. MAURYA DATE OF HEARING : 14.12.2011. DATE OF PRONOUNCEMENT : 15.12.2011. ORDER DATED : 15/12/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 1998-99. 2. GROUND NOS. 1 & 2 ARE AGAINST UPHOLDING THE PROC EEDINGS UNDER SECTION 153C OF THE I.T. ACT. 3. THE LD. COUNSEL OF THE ASSESSEE STATED THAT ACTI ON UNDER SECTION 153C WAS TAKEN AGAINST 19 PARTIES ON IDENTICAL FACTS. 17 PARTIES CAME BEFORE THE TRIBUNAL AND UPHOLDING THE PROCEEDINGS UNDER SECTION 153C WERE CHALLENGED AND THE TRIBUNAL HAS QUASHED THE PROCEEDINGS BY HOLDING THAT INITIATION OF PROCEEDIN GS UNDER SECTION 153C WERE NOT CORRECT, COPY OF ORDER DECIDED IN ITA NOS. 403/JU/2 010 AND OTHERS VIDE ORDER DATED 30TH 2 SEPTEMBER, 2010 IS PLACED AT PAGES 14 TO 21 OF THE PAPER BOOK. IT WAS FURTHER SUBMITTED THAT LD. CIT (A) REJECTED THE CONTENTION OF THE ASS ESSEE ONLY ON THE REASON THAT COPY OF ORDER OF TRIBUNAL COULD NOT BE FILED BEFORE HIM. A TTENTION OF THE BENCH WAS DRAWN ON PAGE 2 OF THE ORDER OF LD. CIT (A) WHERE SUCH FACTS ARE NOTED BY HIM. 4. ON THE OTHER HAND, THE LD. D/R FAIRLY CONCEDED T HAT ON IDENTICAL FACTS THE ISSUE HAS BEEN DECIDED BY TRIBUNAL IN OTHER CASES. HOWEVER, H E PLACED RELIANCE ON THE ORDERS OF ASSESSING OFFICER AND LD. CIT (A). 5. AFTER CONSIDERING THE CONTENTIONS AND PERUSING T HE ORDER OF THE TRIBUNAL DECIDED IN VARIOUS OTHER CASES ON IDENTICAL FACTS FOUND THA T THE PROCEEDINGS UNDER SECTION 153C HAS BEEN QUASHED. FACTS ARE IDENTICAL. THEREFORE, FOLLOWING THE ORDER OF THE TRIBUNAL IN CASE OF SHRI CHAMPA LAL BHEEL IN ITA NO. 403/JU//20 10 AND OTHERS DATED 30 TH SEPTEMBER, 2010, WE ALLOW THE LEGAL GROUND IN FAVOU R OF THE ASSESSEE AND QUASH THE ASSESSMENT PROCEEDINGS COMPLETED AFTER INITIATING P ROCEEDINGS UNDER SECTION 153C AS INITIATION OF PROCEEDINGS UNDER SECTION 153C WAS BA D IN LAW. SINCE WE HAVE ALLOWED THE LEGAL GROUND, THEREFORE, WE ARE NOT INCLINED TO DIS POSE OFF THE GROUND ON MERIT AT THIS POINT OF TIME. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . 7. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15. 12.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, 3 COPY FORWARDED TO :- SMT. ANAR KANWAR, JALORE, THE ITO, JALORE. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 411/JODH2010) BY ORDER, AR ITAT JODHPUR.