Shri S.M.Aumir S/o Shri S.M.Hamid, Bhopal V. The ITO Ward 3(2), Bhopal

ITA 53/IND/2012

• Counselvise Citation: 5322714 RSA 2012
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1998-1999
• Appeal Filed On: 06-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: GIRISH AGRAWAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 6

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NOS. 52 & 53/IND/2012 A.YS.1997-98 & 1998-99 S.M. AUMIR S/O SHRI S.M. HAMID BHOPAL PAN AKAPA 5304M :: APPELLANT VS INCOME TAX OFFICER 3(2) BHOPAL :: RESPONDENT APPELLANT BY SHRI ASHISH GOYAL AND SHRI GIRISH AGRAWAL RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 19.07.2012 DATE OF PRONOUNCEMENT 19.07.2012 O R D E R PER JOGINDER SINGH, JUDICIAL MEMBER BOTH THESE APPEALS ARE BY THE ASSESSEE FOR THE ASS ESSMENT YEARS 1997-98 AND 1998-99 WHEREIN THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DATED 3 RD OCTOBER, 2011 ON THE GROUND THAT THE LEARNED CIT(A) ERRED IN HOLDING THAT THE NOTICE WAS PROPERLY 2 SERVED AND THE PROCEEDINGS ARE AGAINST THE PROVISIO NS OF SECTION 161(1) READ WITH SECTION 160 OF THE ACT WHEN THE RE SIDENTIAL STATUS OF THE PERSON WAS NON-RESIDENT U/S 6 OF THE ACT, THEREFORE, FURTHER ERRED IN HOLDING THAT THE ASSESSEE IS AN IN DIAN AND IS LIABLE TO BE TAXED IN INDIA ON HIS WORLDWISE INCOME AND FURTHER ERRED IN MAINTAINING THE INCOME IN THE RESPECTIVE A SSESSMENT YEAR. 2. DURING HEARING, WE HAVE HEARD SHRI ASHISH GOYAL ALONG WITH SHRI GIRISH AGRAWAL, LD. COUNSEL FOR THE ASSESSEE A ND SHRI R.A. VERMA, LEARNED SENIOR DR. THE CRUX OF ARGUMENTS ON BEHALF OF THE ASSESSEE IS THAT IN THE FIRST ROUND, THE LEARNE D CIT(A) ACCEPTED THE CLAIM OF THE ASSESSEE FOR WHICH RELIAN CE WAS PLACED UPON PAGES 8 TO 11 OF THE PAPER BOOK CONTAINING THE ORDER OF THE CIT(A) DATED 31 ST MARCH, 2004. THE ASSESSEE HAS ALSO FILED PAPER BOOK RUNNING INTO 1 TO 79 PAGES CONTAINING WRITTEN SUBMISSIONS FILED BEFORE THE TRIBUNAL, YEARWISE DETAILS OF BUIL DER, DETAILS OF AMOUNTS SENT BY FOREIGN EXCHANGE FROM DUBAI WITH CHEQUES/DDS, STD-SBI, BANK ACCOUNT SB 50187 EMIRATE S INDIA INTERNATIONAL EXCHANGE, EMPLOYMENT AGREEMENT WITH S EIMENS, COPY OF PASSPORT AND VISA TO PROVE STATUS AS NON-RE SIDENT. THE LD. COUNSEL FOR THE ASSESSEE TOOK US THROUGH THE DE TAILS WHICH 3 WERE REMITTED FROM DUBAI EVIDENCING THE PAYMENTS MA DE TO INDIA AND THE PAYMENTS TO THE BUILDER THEREFROM. WE FIND FORCE IN THE CLAIM OF THE ASSESSEE. HOWEVER, KEEPING IN VIEW TH E PRINCIPLE OF NATURAL JUSTICE, NO GRIEVANCE IS CAUSED TO EITHER S IDE, WE REMAND THESE APPEALS TO THE FILE OF THE LEARNED ASSESSING OFFICER WITH THE DIRECTION THAT THE CLAIM OF THE ASSESSEE MAY BE EXA MINED AND THEN DECIDE IN ACCORDANCE WITH LAW. NEEDLESS TO MEN TION HERE THAT DUE OPPORTUNITY OF BEING HEARD BE PROVIDED TO THE ASSESSEE WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, T O SUBSTANTIATE HIS CLAIM. FINALLY, BOTH THE APPEALS ARE ALLOWED FOR STATISTI CAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 19 TH JULY, 2012. SD SD (R.C.SHARMA) (JOGINDER SINGH ) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 20 JULY, 2012 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE DN/-1919 4