M/s. Irranappa Nagnathappa Saraf, Jalna V. Income tax Officer,

ITA 57/PUN/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4325 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-11-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 06-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANJEEVKUMAR KABRA
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUN E BEFORE SHRI R. S. SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NO.57/PUN/2017 / ASSESSMENT YEAR : 2009-10 & / ITA NO. 648, 649 & 650/PUN/2018 / ASSESSMENT YEAR : 2010-11, 2011-12 & 2012-13 M/S IRRANAPPA NAGNATHAPPA SARAF, C/O-BANSILAL KABRA ADVOCATE 20, 1 ST FLOOR, AMBIKA MARKET, JALNA, PIN-431203 PAN : AABFI7373R .... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD-3, JALNA. / RESPONDENT ASSESSEE BY : SHRI SANJEEV KUMAR KABRA, AR REVENUE BY : SHRI PANKAJ GARG, DR / DATE OF HEARING : 11.03.2019 / DATE OF PRONOUNCEMENT : 12.03.2019 / ORDER PER BENCH : THESE FOUR (4) APPEALS PREFERRED BY THE ASSESSEE EMAN ATES FROM THE SEPARATE ORDERS OF THE LD. CIT(APPEAL) IN RESPECT OF DIFFERENT ASSESSMENT YEARS AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 57/PUN/2017 & 648, 649 & 650/PUN/2018 A.Y.2009-10 TO 2012-13 2. SINCE THE ISSUE INVOLVED IN ALL THE APPEALS ARE COMMON, THEREFORE THEY ARE HEARD TOGETHER AND DISPOSED OF BY T HIS CONSOLIDATED ORDER. 3. AT THE TIME OF HEARING, LD.A.R. OF THE ASSESSEE APPRAISE D THE BENCH THAT ITA NO. 57/PUN/2017 BE TAKEN AS LEAD CASE. LD.A.R. DEMONSTRATED THAT THE ORDER OF LD. CIT(A) WAS AN EX-PAR TE ORDER, THAT LD. CIT(A) HAS DECIDED THIS APPEAL BASED ON MATERIAL AVAILA BLE ON RECORD. THE RIGHTS AND LIABILITIES OF THE PARTIES ARE YET TO BE DETERMINED FOLLOWING PRINCIPLE OF NATURAL JUSTICE AND PRAYED FO R ANOTHER OPPORTUNITY TO REPRESENT THEIR CASE ON MERITS BEFORE LD. CIT(A). 4. ON THE OTHER HAND, LD.D.R STRONGLY OBJECTED FOR REST ORING THE MATTER BACK TO THE FILE OF LD. CIT(A) AND SUBMITTED THAT IN ALL THE GIVEN DATES OF HEARING, THE ASSESSEE HAD TAKEN ADJOURNM ENT AND THEREFORE ANOTHER CHANCE SHOULD NOT BE GIVEN SINCE THE ASSESSEE HIMSELF IS NOT AT ALL SERIOUS IN PURSUING HIS OWN CASE. 5. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIV AL CONTENTIONS AND AFTER CONSIDERING THE SUBMISSIONS MADE BY BOTH THE PARTIES, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND WE DIRECT T HE ASSESSEE TO PRESENT HIMSELF BEFORE LD. CIT(A) IMMEDIATELY ON RECEIPT OF THIS ORDER WITH RELEVANT DOCUMENTARY EVIDENCES TO REPRESENT HIS CA SE ON MERITS. IF THE MATTER TRAVELS UP TO US AGAIN ON THE GROUND OF N ON-COMPLIANCE 3 ITA NO. 57/PUN/2017 & 648, 649 & 650/PUN/2018 A.Y.2009-10 TO 2012-13 BY THE ASSESSEE, THE LAW SHALL BE BOUND TO TAKE IT OWN COURSE. ANY SERVICE OF NOTICE IS DISPENSABLE. 6. IN THE RESULT, THIS APPEAL BEARING ITA NO. 57/PUN/17 IS ALLOWED FOR STATISTICAL PURPOSES. 7. THE OTHER GROUND WHICH HAS BEEN TAKEN BY THE ASSES SEE IN ALL THE APPEALS ARE AS FOLLOWS:- 2. INCOME TAX OFFICER JALNA HAS NO JURISDICTION TO PASS THE ASSESSMENT ORDER WITHOUT AN OPPORTUNITY U/S 127(2) OF THE I.T. ACT 1961. THE ASSESSMENT ORDER PASSED WITHOUT STATUTORY OPPORTUNITY OF HEARING TO THE APPELLANT FIRM U/S 127(2) IS BAD IN LAW. THE LD. ASSESSING OFFICER HAS PASSED THE ASSESSMENT ORDER WITHOUT JURISDICTION. THE ASSESSMENT ORDER PASSED BY THE LEARNED ASSESSING OFFICER MAY KING SET ASIDE. 8. ON PERUSAL OF THIS GROUND AND MATERIAL PLACED ON RECORD , WE FIND THAT THIS GROUND IS NOT APPEALABLE BEFORE US U/S 253 OF THE ACT. HENCE WE DISMISS THIS GROUND IN ALL THE APPEALS FILED BY THE ASSESSEE. 9. WITH RESPECT TO THE REMAINING GROUNDS IN ALL OTHER APPE ALS, THE SAME IS SET ASIDE TO THE FILE OF LD. CIT(A) AS PER OUR DECIS ION GIVEN IN ITA NO. 57/PUN/2017. SINCE ALL THE FACTS AND CIRCUMSTANCE S ARE SIMILAR AND INTER CONNECTED, THEREFORE IT IS APPROPRIATE IN T HE INTEREST OF JUSTICE, HENCE, THE REMAINING GROUNDS RAISED BY THE ASS ESSEE IS RESTORED BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4 ITA NO. 57/PUN/2017 & 648, 649 & 650/PUN/2018 A.Y.2009-10 TO 2012-13 10. IN THE COMBINED RESULT, THE APPEAL BEARING ITA NO. 5 7/PUN/17 IS ALLOWED FOR STATISTICAL PURPOSES AND ITA NO. 648, 649 & 650/PUN/18 ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 12 TH MARCH, 2019. SD/- SD/- R. S. SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL ME MBER / PUNE; / DATED : 12 TH MARCH, 2019. DKS !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL)-1, NASHIK. 4. THE PR. CIT-1, NASHIK. 5. '#$ %%&' , ( &' , )*+ , / DR, ITAT, B BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE.