Shri Jitendra Panjwani, Indore V. The ITO Ward-3(1), Indore

ITA 487/IND/2013

• Counselvise Citation: 48722714 RSA 2013
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 18-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIKANT NAMDEO
• Assessee Lawyers: SANDEEP GARG
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 142(1); 2

Judgement Text

1 INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO. 487/IND/2013 A.Y.2008-09 JITENDRA PANJWANI, INDORE PAN ADHPP 4447 L :: APPELLANT VS ITO-WARD-3(1), INDORE :: RESPONDENT ASSESSEE BY SHRI SANDEEP GARG REVENUE BY SHRI SHRIKANT NAMDEO DATE OF HEARING 27 .1.201 4 DATE OF PRONOUNCEMENT 27 .1.201 4 O R D E R PER JOGINDER SINGH, JUDICIAL MEMBER THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER D ATED 26.3.2013 OF THE LEARNED FIRST APPELLATE AUTHORITY ON THE FOLLOWING GROUND THAT LD. CIT(A) HAS ERRED IN SUSTAINING THE PENALTY LEVIED U/S 2 271(1)(B) OF THE ACT AMOUNTING TO RS.10,000/- WITHO UT ALLOWING ANY OPPORTUNITY, OF BEING HEARD, TO THE APPELLANT. 2. DURING THE HEARING OF THIS APPEAL, WE HAVE HEARD SHRI SANDEEP GARG, LD. COUNSEL FOR THE ASSESSEE AND SHRI SHRIKAN T NAMDEO, LD. SR. DR. THE CRUX OF ARGUMENTS ON BEHALF OF THE ASSE SSEE IS THAT NO OPPORTUNITY WAS PROVIDED TO THE ASSESSEE BY THE LD. CIT(A) AND PENALTY WAS WRONGLY SUSTAINED. ON THE OTHER HAND, L D. SR. DR DEFENDED THE CONFIRMATION OF PENALTY BY FURTHER SUB MITTING THAT THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THEREFOR E, THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PROSECUTION. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. WITHOUT GOING INTO MU CH DELIBERATION, WE NOTE THAT THE RETURN OF INCOME WAS FILED DECLARI NG TOTAL INCOME AT RS.4,22,120/- BY THE ASSESSEE ON 12.11.2008. AS PER PENALTY ORDER, NOTICE U/S 142(1) ALONG WITH QUESTIONNAIRE WAS ISSU ED ON 13.7.2010 BUT THE ASSESSEE COULD NOT APPEAR. PURSUANT TO SHOW -CAUSE NOTICE, THE ASSESSEE FILED APPLICATION FOR ADJOURNMENT ON T HE GROUND THAT THE COUNSEL OF THE ASSESSEE WAS OUT OF STATION. HOW EVER, TOTALITY OF FACTS CLEARLY INDICATES THAT THE ASSESSEE SHOULD HA VE BEEN GIVEN 3 OPPORTUNITY OF BEING HEARD. NO PERSON SHOULD BE CON DEMNED UNHEARD. IN VIEW OF THESE FACTS AND THE PRINCIPAL O F NATURAL JUSTICE, WE REMAND THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. NEEDLESS TO ME NTION HERE THAT DUE OPPORTUNITY OF BEING HEARD BE PROVIDED TO THE A SSESSEE WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, TO SUB STANTIATE HIS CLAIM. THIS APPEAL OF THE ASSESSEE IS, THEREFORE, ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCL USION OF THE HEARING ON 27.1.2014. SD/- SD/- (R.C.SHARMA) (JOGINDER SINGH ) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 27.1.2014 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE !VYAS!