Krishna Murari Agrawal, V. I.T.O.,

ITA 51/PAT/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 1190 (ITAT-PATNA)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K VERMA
• Assessee Lawyers: A K RASTOGI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 ITA NO. 51/PAT/2016. IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA. BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. (S.M.C.) I.T.A. NO. 51/PAT/2016. ASSESSMENT YEAR : 2010 - 11. KRISHNA MURARI AGRAWAL, THE INCOME - TAX OFFICER, NARAYAN BHAWAN, RAJENDRA NAGAR, VS. WARD - 1, ARA. ARA, BHOJPUR - 802301. APPELLANT. RESPONDENT. APPELLANT BY : SHRI A .K. RASTOGI. RESPONDENT BY : SHRI S.K. VERMA. . DATE OF HEARING : 0 1 - 08 - 2016 DATE OF PRONOUNCEMENT : 22 ND AUGUST, 2016 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(APPEALS) - I, PATNA DATED 07 - 03 - 2016 AND PERTAINS TO ASSESSMENT YEAR 2010 - 11. 2. VARIOUS GROUNDS HAVE BEEN RAISED IN THIS APPEAL BUT AT THE OUTSET IN THIS CASE, LEARNED COUNSEL OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS NOT BEEN GRANTED ADEQUATE OPPORTUNITY. HE CLAIMED THAT THE AO HAS STARTED RAISING QUERIES AND CALLING FOR EVIDENCE AT THE FAG END WHEN THE PROCEEDINGS WERE GOING TO BE BARRED BY LIMITATION. HENCE LEARNED COUNSEL PLEADED THAT THERE IS VIOLATION OF NATURAL JUSTICE AND THE ASSESSEE SHOULD BE GRANTED ONE MORE OPPORTUNITY TO PROPERLY CANVAS. 3. IN THIS REGARD LEARNED D.R. DI D NOT HAVE ANY SERIOUS OBJECTION TO REMIT THE APPEAL TO THE FILE OF THE AO TO ENABLE THE ASSESSEE TO PROPERLY PLEAD THE CASE. 2 ITA NO. 51/PAT/2016. 4. UPON CAREFUL CONSIDERATION I FIND THAT INTEREST OF JUSTICE WILL BE SERVED IN THIS CASE IF THE ISSUE IS REMITTED TO THE FILE OF THE AO. ACCORDINGLY THE ISSUES IN THIS APPEAL ARE REMITTED TO THE FILE OF THE AO. HE IS DIRECTED TO CONSIDER THE ISSUES AFRESH AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THIS APPEAL BY THE ASSESSEE STANDS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF AUGUST, 2016. SD/ - ( SHAMIM YAHYA) ACCOUNTANT MEMBER. DATED: 22 ND AUGUST, 2016. COPY FORWARDED TO : 1. KRISHNA MURARI AGRAWAL, NARAYAN BHAWAN, RAJENDRA NAGAR, ARA, BHOJPUR - 802301. 2. I.T.O., WARD - 1, ARA. 3. C.I.T. - , PATNA. 4. CIT(APPEALS), - I, PATNA. 5. D.R., ITAT, PATNA. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, P A T N A BENCH, P A T N A . WAKODE.