Shri Amar Singh Prop., Aligarh V. I.T.O., Ward -04, Aligarh

ITA 463/AGR/2010

• Counselvise Citation: 46320314 RSA 2010
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-11-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 22-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO. 463/AGRA/2010 ASSTT. YEAR : 2007-08 SHRI AMAR SINGH, PROP. VS. INCOME-TAX OFFICER , M/S. AMAR TRADING CO. WARD 4, ALIGARH. BYE-PASS ROAD, ALIGARH. (PAN : ADJPS 1305 E) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI AMIT GOYAL, ADVOCATE FOR RESPONDENT : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 25.11.2011 DATE OF PRONOUNCEMENT : 25.11.2011 ORDER PER BENCH: THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER DATED 25.10.2010 PASSED BY THE LD. CIT(A), GHAZIABAD. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED BY BOTH THE PARTIES. THEREFORE, THERE IS NO NEED TO REPEAT THE SAME FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSING OFFICER HAS COMPLETED THE ASSESSMENT U/S. 144 OF THE ACT ON 24.11.2009 2 WITHOUT AFFORDING REASONABLE OPPORTUNITY TO THE ASS ESSEE. HE STATED THAT THE ASSESSEE IS HAVING IN POSSESSION ALL THE NECESSARY EVIDENCES FOR SUBSTANTIATING HIS CASE, WHICH THE REVENUE AUTHORITIES HAVE NOT GIVEN REASONABLE OPPORTUNITY TO PRODUCE THE SAME BEFORE THE ASSESSING OFFICER AND T HE LD. FIRST APPELLATE AUTHORITY HAS ALSO REJECTED THE EVIDENCES FILED BY THE ASSESS EE DURING THE APPELLATE PROCEEDINGS AND WRONGLY DISMISSED THE APPEAL. AT TH E LAST, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT IN THE INTEREST OF JUSTICE, RE ASONABLE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRODUCE ALL NECESSARY EVIDENCES FOR SUBSTANTIATING THE CLAIM OF ASSESSEE BEFORE THE ASSESSING OFFICER. 4. ON THE CONTRARY, THE LD. DR RELIED UPON THE ORDE R OF THE LD. FIRST APPELLATE AUTHORITY. 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE ORDERS PASSED BY THE REVENUE AUTHORITIES, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSING OFFICER HAS COMPLETED THE ASSESSMENT U/S. 144 OF THE ACT WITHOU T GRANTING REASONABLE OPPORTUNITY TO THE ASSESSEE AND SIMILARLY, THE LD. FIRST APPELLATE AUTHORITY HAS ALSO DISMISSED THE APPEAL FILED BY THE ASSESSEE CONTRARY TO THE PRINCIPLES OF NATURAL JUSTICE. THE LD. FIRST APPELLATE AUTHORITY HAS ALSO WRONGLY REJECTED THE EVIDENCES FILED BY THE ASSESSEE AT THE APPELLATE STAGE, WHICH ARE VERY MUCH ESSENTIAL IN THE CORRECT DECISION ON THE ISSUE IN DISPUTE. THEREFORE , IN THE INTEREST OF JUSTICE, WE ARE OF THE VIEW THAT THE EVIDENCES FILED BY THE ASSESSE E BEFORE THE ASSESSING OFFICER AS WELL AS BEFORE THE LD. FIRST APPELLATE AUTHORITY, W HICH THE ASSESSEE HAS FILED BEFORE 3 US ALSO IN THE SHAPE OF SMALL PAPER BOOK CONTAINING PAGE NO. 1 TO 55, I.E., COPY OF ASSESSEES REPLY DATED 28.10.2010 BEFORE CIT(A), NO TICE U/S. 144 DATED 28.10.20O9, COPY OF REPLY DATED 21.10.10 BEFORE CIT(A), LIST OF SUNDRY CREDITORS, COPIES OF ACCOUNTS, COPIES OF BILL AND COPIES OF FORMS NO. 31 OF M/S. ABC ENTERPRISES, M/S. J.K. STEEL, M/S. HANUMAN STEEL TRADERS, M/S. MAHASH AKTI COCK AND M/S. GANESH ENTERPREISES. THEREFORE, IN THE INTEREST OF JUSTICE , THE ASSESSING OFFICER IS DIRECTED TO APPRECIATE THE SAID EVIDENCES FILED BY THE ASSES SEE AND DECIDE THE ISSUE AFRESH UNDER LAW AFTER GIVING REASONABLE OPPORTUNITY TO TH E ASSESSEE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25.11.2011 SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 TH NOVEMBER, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO THE APPELLANT/RESPON DENT/CIT(A)/CIT CONCERNED/DR, ITAT AGRA/GUARD FILE BY ORDER ASSISTANT REGISTRAR TRUE COPY