Smt. Raj Kumari, Hathras V. A.C.I.T., Central Circle, Agra

ITA 490/AGR/2012

• Counselvise Citation: 49020314 RSA 2012
• Duration Of Justice: 1 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-05-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 12-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RADHA SHARMA
• Assessee Lawyers: DR RAKESH GUPTA
• Keywords: Additional evidence; Valuation report
• Section: 143(3)

Judgement Text

ITA NO. 490/AGRA/2012 ASSESSMENT YEAR: 2006 - 07 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA [ CORAM : BHAVNESH SAINI, JM, AND PRAMOD KUMAR, AM] I.T.A. NO. : 490 /AGRA/20 12 ASSESSMENT YEAR : 2006 - 07 RAJ KUMARI .......... ..... . .APPELLANT B 5, SHANTI KUNJ, HATHRAS 204 101 [PAN: A BVPK7152K ] VS. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AGRA ....... RESPONDENT APPEARANCES BY: DR RAKESH GUPTA , FOR THE APPELLANT RADHA SHARMA , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : MAY 12 , 2013 DATE OF PRONOUNCING T HE ORDER : MAY 29 , 2013 ORDER PRAMOD KUMAR: 1. THIS APPEAL, FILED BY THE ASSESSE E , CALLS INTO QUESTION CORRECTNESS OF LEARNED COMMISSIONER (APPEALS) ORDER DATED 26 TH MARCH 2012 , IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER TO AS THE ACT) , F OR THE ASSESSMENT YEAR 2006 - 07 . 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, DR GUPTA, LEARNED COUNSEL FOR THE ASSESSEE, POINTED OUT THAT THIS MATTER ACTUALLY REQUIRES TO BE REMITTED BACK TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION. IT IS SO, ACCORDING TO THE LEARNED COUNSEL, FOR T HE ELEMENTARY REASON THAT THE VALUATION REPORT, BASED ON WHICH THE IMPUGNED ADDITIONS ARE MADE, IS DATED 27 TH DECEMBER 2007 WHEREAS ASSESSMENT ITSELF WAS COMPLETED ON 31 ST DECEMBER 2007 AND, EFFECTIVELY THUS, THE ASSESSEE WAS NOT AFFORDED REASONABLE OPPORT UNITY OF BEING HEARD. IT IS ALSO POINTED OUT THAT AT THE FIRST APPELLATE STAGE, THE ADDITIONAL EVIDENCE, BY WAY OF REGISTERED VALUERS REPORT OBTAINED BY THE ASSESSEE, WAS NOT ADMITTED. IT IS THUS SUBMITTED THAT ITA NO. 490/AGRA/2012 ASSESSMENT YEAR: 2006 - 07 PAGE 2 OF 2 TO MEET THE ENDS OF JUSTICE, THE MATTER SHOU LD BE HEARD DE NOVO BY THE ASSESSING OFFICER, AFTER AFFORDING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. LEARNED COMMISSIONER (DR) DID NOT SERIOUSLY OPPOSE THE PRAYER OF THE ASSESSEE BUT HE DID POINT OUT THAT THE COMMISSIONER (APPEALS) HAS DU LY CONSIDERED ASSESSEES SUBMISSIONS, ON MERITS, AGAINST THE DEPARTMENTAL VALUATION REPORT. HE, HOWEVER, PLACED HIS RELIANCE ON THE ORDERS OF THE AUTHORITIES BELOW. 4. HAVING HEARD THE RIVAL CONTENTIONS, AND HAVING PERUSED THE MATERIAL ON RECORD, WE ARE O F THE CONSIDERED VIEW THAT IT WOULD INDEED BE JUST AND FAIR IN THE GIVEN CIRCUMSTANCES, PARTICULARLY HAVING REGARD TO THE FACT THAT THE ASSESSEE DID NOT HAVE ANY REASONABLE OPPORTUNITY OF HEARING AT THE ASSESSMENT STAGE AS THE DVOS REPORT WAS OBTAINED JUS T AROUND THE TIME WHEN ASSESSMENT WAS BEING FINALIZED, THAT THE MATTER IS REMITTED TO THE FILE OF THE ASSESSING OFFICER FOR ADJUDICATION DE NOVO AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE, AND DEAL WITH ALL SUCH CONTENTIONS OF THE ASSE SSEE, AS THE ASSESSEE MAY RAISE BEFORE THE ASSESSING OFFICER, IN ACCORDANCE WITH THE LAW AND BY WAY OF A SPEAKING ORDER. WE DIRECT SO. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 29 TH DAY OF MAY, 2014. SD/XX SD/XX BHAVNESH SAINI PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AGRA, THE 29 TH DAY OF MAY, 2014 *NAMBIAR * COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA