ITO, UDAIPUR V. Sh. Jeevan Singh Chundawat, UDAIPUR

ITA 419/JODH/2013

• Counselvise Citation: 41923314 RSA 2013
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-02-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 03-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

1 IN THE INCOME TAX APPELALTE TRIBUNAL : JODHPUR BENC H : JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER. ITA NO. 419/JODH/2013 (A.Y. 2004-05) ITO, WARD -1(1), VS SHRI JEEVAN SINGH CHUNDAWAT, UDAIPUR. SHRI NAVAL SINGH JI KA GADA, UDAIPUR. PAN NO. AEWPC 6034 J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAJENDRA JAIN, AR DEPARTMENT BY : SHRI N.A. JOSHI, DR. DATE OF HEARING : 27/02/2014. DATE OF PRONOUNCEMENT : 04/03/2014. O R D E R PER HARI OM MARATHA, J.M. : THIS APPEAL OF THE REVENUE, FOR A.Y. 2004-05, IS D IRECTED AGAINST THE ORDER OF LD. CIT(A), UDAIPUR, DATED 30/04/2013. 2. EARLIER, THE ORDER OF THE LD. CIT(A) DATED 23.3. 2010, WHEN APPEALED AGAINST, WAS SET ASIDE BY THE TRIBUNAL TO THE FILE OF THE LD.CIT(A) FOR FRESH DISPOSAL THEREOF. IN THE SECON D ROUND, THE LD. CIT(A) HAS FOLLOWED THE DIRECTIONS OF THE TRIBUNAL AND HAS DECIDED THE APPEAL AFTER ADMITTING FRESH EVIDENCE IN THE FORM O F ADDITIONAL 2 EVIDENCE FILED BY THE ASSESSEE BEFORE HIM. THE REV ENUE HAS CHALLENGED THAT ADDITIONAL EVIDENCES ADMITTED IN VI OLATION OF RULE 46A(1) OF THE I.T. RULES, 1962, AS OPPORTUNITY OF B EING HEARD TO THE AO WAS NOT GIVEN. THESE ADDITIONAL EVIDENCES SO PRODU CED HAVE BEARING ON THE MERITS OF OTHER GROUNDS. AFTER GOING THROUG H THE RECORDS, IT WAS CLARIFIED FROM THE LD. AR AND HE FAIRLY ADMITTED TH AT THE ADDITIONAL EVIDENCES SO PRODUCED BEFORE THE LD. CIT(A) IN THE SECOND ROUND WERE NOT CONFRONTED TO THE AO, IN THE LIGHT OF THESE FA CTS, WE ARE CONVINCED THAT THERE HAS BEEN VIOLATION OF RULE 46A(1) OF THE RULES. WHEN THE ENTIRE RECORDS WERE EXAMINED, IT WAS PROPOSED THAT THE ENTIRE APPEAL SHOULD BE RESTORED TO THE FILE OF THE AO SO THAT FU LL AND FINAL FACTS CAN COME ON RECORD. TO THIS PROPOSAL, BOTH THE LD, DR AND LD. AR AGREED TO. THEREFORE, IN THE INTEREST OF JUSTICE, WE REST ORE THIS ENTIRE APPEAL OF THE REVENUE TO THE FILE OF THE AO. THE AO IS DI RECTED TO MAKE ASSESSMENT ORDER ON ALL THE ISSUES INVOLVED IN THIS APPEAL AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. WE, THEREFORE, ALLOW THIS APPEAL OF THE REVENUE FOR STATISTICAL PU RPOSES AND RESTORE THE SAME TO THE FILE OF THE AO WITH THE ABOVE DIREC TIONS. 3 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH MARCH, 2014. SD/- SD/- [N.K. SAINI] [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER VL/ DATED : 04 TH MARCH, 2014. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER AR, ITAT, JODHPUR