Anuj Tulsiyan, Kanpur V. Income Tax Officer-1(1), Kanpur

ITA 455/LKW/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1136 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 08-08-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BHARAT AWASTHI
• Assessee Lawyers: M L JAIN
• Keywords: Unexplained cash credit; Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW SMC BENCH, LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER ITA NO. 455/LKW/2016 ASSESSMENT YEAR: 2006 - 07 ANUJ TULSIYAN C/O M/S GOPAL SALES CORPORATION 56/60, KAHOO KOTHI KANPUR V. INCOME TAX OFFI CER 1(1) KANPUR PAN: (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI M . L. JAIN, ADVOCATE RESPONDENT BY: SHRI BHARAT AWASTHI, D.R. DATE OF HEARING: 15 02 2018 DATE OF PRONOUNCEMENT: 16 02 2018 O R D E R THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), INTER ALIA, ON FOLLOWING GROUNDS: - 1. THAT THE LEARNED CIT(APPEALS) WAS WRONG IN LAW AND ON FACTS IN CONFIRMING THE ASSTT PASSED BY THE LEARNED ASSESSING OFFICER U/S 144 OF THE I.T. AC 1961. THE ASSESSEE HAD NOT RECEI VED ANY NOTICES AS MENTIONED IN THE APPELLATE ORDER AND HE WAS NOT AWARE ABOUT ISSUE OF ANY SUCH NOTICES. 2. THAT THE LEARNED CIT(A) WAS WRONG IN LAW & ON FACTS IN CONFIRMING THE FOLLOWING ADDITIONS/DISALLOWANCES MADE IN THE ASSTT: - (I) RS. 112690/ - ADDIT ION ON ACCOUNT OF ALLEGED UNEXPLAINED CREDIT (II) RS. 63890/ - ADDITION IN COMMISSION INCOME 3. THAT THE LEARNED CIT(A) WHILE CONFIRMING ADDITION OF RS. 112690/ - ON ACCOUNT OF UNEXPLAINED CREDIT HAS FAILED T O APPRECIATE THAT AMOUNT OF RS. 112690/ - RE PRESENTED OLD BALANCE OF ITA NO.455/LKW/2016 : - 2 - : OLD LOAN WITH INTEREST ACCRUED THERE ON AND THERE WAS NO FRESH CREDIT DURING THE YEAR. 4. THAT THE LEARNED CIT(A) WAS ALSO UNJUSTIFIED IN CONFIRMING DISALLOWANCES OF EXPENSES AGAINST COMMISSION INCOME. THE EXPENSES CLAIMED WERE QUI TE REASONABLE LOOKING TO THE EARNING OF COMMISSION INCOME. 5. IN ANY CASE & WITHOUT PREJUDICE TO THE ABOVE GROUNDS, THE ADDITIONS/DISALLOWANCES MADE BY THE LEARNED A.O & CONFIRMED BY CIT(A) IS HIGH & EXCESSIVE. 6. THAT THE ORDER OF THE LEARNED CIT(APPEALS) IS AGAINST LAW, FACTS & PRINCIPLES OF NATURAL JUSTICE. 2 . DURING THE COURSE OF HEARING, THE LD. A.R. OF THE ASSESSEE HAS INVITED MY ATTENTION TO THE ORDER OF THE LD. CIT(A) WITH THE CONTENTION THAT THE LD. CIT(A) HAS PASSED EX - PARTE ORDER WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, THE MATTER MAY BE SENT BACK TO THE LD. CIT(A) FOR RE - ADJUDICATION OF THE APPEAL. 3 . THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE LD. CIT(A). 4 . HAVING CAREFULLY EXAMINED THE ORDER OF THE LD . CIT(A) VIS - - VIS THE GROUNDS OF APPEAL RAISED BEFORE ME, I FIND THAT THOUGH THE LD. CIT(A) HAS RECORDED CERTAIN DATES OF HEARING IN HIS ORDER BUT IT IS NOT CLEAR FROM HIS ORDER WHETHER NOTICE OF HEARING WAS EVER SERVED UPON THE ASSESSEE. SINCE THE LD. C IT(A) HAS NOT DISPOSED OF THE APPEAL ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING H E ARD TO THE ASSESSEE, I SET ASIDE HIS ORDER AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE - ADJUDICATE THE ISSUES RAISED BEFORE HIM AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO.455/LKW/2016 : - 3 - : ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION ED PAGE. SD/ - [ S UNIL KUMAR Y ADAV ] JUDICIAL MEMBER DATED: 16 TH FEBRUARY , 201 8 JJ: 1502 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR