Raj Kumar Singal, Chandigarh V. ACIT, C-5(1), Chandigarh

ITA 489/CHANDI/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5656 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 16-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RITESH PARMAR SR DR
• Assessee Lawyers: B M MONGA SHRI ROHIT KAURA
• Keywords: Opportunity of being heard
• Section: 10

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH .., ! '# #$ %, & '( BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NO. 489/CHD/2019 ASSESSMENT YEAR : 2011-12 SHRI RAJ KUMAR SINGAL SCO 15, SECTOR-26, CHANDIGARH THE ACIT C-5(1) CHANDIGARH PAN NO: BJMPS3568P APPELLANT RESPONDENT !' ASSESSEE BY : SHRI B.M. MONGA, ADVOCATE SHRI ROHIT KAURA, ADVOCATE #!' REVENUE BY : SHRI RITESH PARMAR, SR. DR $ %! & DATE OF HEARING : 23/09/2019 '()*! & DATE OF PRONOUNCEMENT : 03/10/2019 ')/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 02/01/2019 OF LD. CIT(A)-2, CHANDIGARH. 2. IN THE PRESENT APPEAL ASSESSEE HAS RAISED THE FO LLOWING GROUNDS: 1. THAT THE ORDER OF LEARNED CTT(A), IS AGAINST THE LAW AND FACTS OF THE CASE. 2. THAT THE LD. CIT(A) HAS GROSSLY ERRED WHILE NOT ADJ UDICATING HIMSELF THE 2 ND GROUND OF APPEAL ON MERITS REGARDING ALLOWABILITY O F CLAIM OF THE ASSESSEE U/S 24(B), BY SIMPLY DIRECTING THE AO TO DECIDE THE PEND ING RECTIFICATION APPLICATION U/S 154, WHICH IS A SEPARATE AND INDEPENDENT LEGAL REMEDY. 2 3. THAT THE LD. CTT(A) HAS GROSSLY ERRED IN NOT ADJUDICATING AND NOT EVEN MENTIONING/STATING THE 5 TH GROUND OF APPEAL I.E 'THAT THE ASSESSING OFFICER HAS ERRED IN MAKING ADDITION OF RS. 1,74,356/-, AS UNDE CLARED INCOME FROM VARIOUS PARTIES MENTIONED IN CHART IN PARA 3.3 OF THE ASSES SMENT ORDER BY COMPLETELY IGNORING THE FACT THAT THIS AMOUNT HAS NEVER BEEN R ECEIVED BY THE ASSESSEE.' 4. THAT THE APPELLANT CRAVES LEAVE TO ADD OR AMEND THE GROUNDS OF APPEAL BEFORE THE APPEAL IS FINALLY HEARD AND DISPOSED O F F . 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED HIS RETURN OF INCOME ON 29/09/2011 DECLARING AN INCOME OF RS. 54,35,470/-. BESIDES THIS, THE ASSESSEE HAD ALSO DECLARED AGRICULTURAL INCOME OF RS. 6500/- AND OTHER INCOME EXEMPT U/S 10 OF THE INCOME TAX ACT, 1961, AMOUNTING TO RS. 10,1 36/-. HOWEVER THE ASSESSMENT WAS FRAMED BY THE A.O. AT AN INCOME OF RS. 60,11,43 1/- BY MAKING THE VARIOUS ADDITIONS. 4. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO ALLOWED PART RELIEF. 5. NOW THE ASSESSEE IS IN APPEAL. 6. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE GROUNDS UNDER CONSIDERATION WERE ALSO RAIS ED BEFORE THE LD. CIT(A) VIDE GROUND NO. 3 AND 5, HOWEVER THESE WERE NOT ADJUDICA TED. HE REQUESTED TO REMAND THIS CASE BACK TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATING THE SAID GROUNDS. 7. LD. SR. DR COULD NOT CONTROVERT THE AFORESAID FA CTUAL POSITION NARRATED BY THE LD. COUNSEL FOR THE ASSESSEE. 3 8. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PA RTIES, WE REMAND THIS CASE BACK TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATING THE ISSUES RAISED IN THE PRESENT GROUNDS WHICH WERE ALSO RAISED VIDE GROUND NO. 3 & 5 BY THE ASSESSEE BEFORE HIM, IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 03/10/2019) SD/- SD/- #$ % .., (SANJAY GARG ) ( N.K. SAI NI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 03/10/2019 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE (+ $ BY ORDER, ; # ASSISTANT REGISTRAR