GAFUR KHAN, Jaipur V. ITO, Jaipur

ITA 574/JPR/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5166 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 27-08-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DR DHK
• Assessee Lawyers: RAJIV SOGANI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 68

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 574/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SHRI GAFUR KHAN 28, MADHAV DAS COLONY RAMGARH MODE, JAIPUR CUKE VS. THE ITO WARD- 5 (1) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ADCPK 0109K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI RAJIV SOGANI, CA JKTLO DH VKSJ LS@ REVENUE BY :SHRI R.A. VERMA, ADDL. CIT-. DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 22/06/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 22 /06/2016 VKNS'K@ ORDER PER BHAGCHAND, AM THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF THE LD. CIT(A)-II, JAIPUR DATED 27-06-2014 FOR THE ASSES SMENT YEAR 2009-10 RAISING THEREIN FOLLOWING GROUNDS:- 1. THE LD. CIT(A) ERRED IN LAW AND FACTS BY INVOKING SECTION 68 OF I.T. ACT, 1961 FOR MAKING EN HANCED ADDITION OF RS. 6,62,520/- WITHOUT GIVING REASONABL E OPPORTUNITY OF SHOWING CAUSE U/S 251(2) OF THE I.T. ACT. ITA NO. 574/JP/2014 SHRI GAFUR KHAN VS. ITO, WARD-5(1), JAIPUR . 2 2. THE LD. CIT(A) ERRED IN LAW AND ON FACTS BY UPHOLDING REJECTION OF BOOKS OF ACCOUNT AND MAKING ADDITION OF RS. 6,62,520/- BY RELYING SAME BOOKS OF ACCOUNTS . 2.1 AT THE OUTSET OF THE HEARING, THE LD. AR OF THE ASSESSEE IN THIS FIRST GROUND OF APPEAL PRAYED THAT THE LD. CIT(A) HAS ENH ANCED THE ADDITION OF RS. 6,62,520/- WITHOUT GIVING REASONABLE OPPORTUNIT Y OF SHOWING CAUSE U/S 251(2) OF THE ACT TO THE ASSESSEE. THE LD. AR O F THE ASSESSEE BY GIVING THE REFERENCE OF SECTION 251(2) OF THE ACT FURTHER PRAYED THAT THE LD. CIT(A) SHALL NOT ENHANCE AN ASSESSMENT OR A PENALTY OR REDUCE THE AMOUNT OF REFUND UNLESS THE APPELLANT HAS HAD A REA SONABLE OPPORTUNITY OF SHOWING CAUSE AGAINST ENHANCEMENT OR REDUCTION. THE LD. AR OF THE ASSESSEE FURTHER SUBMITTED THAT IT IS TOTALLY A VIO LATION OF PRINCIPLES OF NATURAL JUSTICE AND THE ASSESSEE HAS BEEN DEPRIVED OFF TO CONTEST HIS CASE. 2.2 THE LD. DR RELIED ON THE ORDER OF THE LD. CIT(A ). 2.3 I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. I FEEL THAT IN THE INTEREST OF THE JUSTICE, THE APPEAL OF THE ASSESSEE IS RESTORED BACK TO THE FILE OF THE LD . CIT(A) TO DECIDE IT AFRESH BY PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE APPELLATE PROC EEDINGS AND PRODUCE THE NECESSARY DOCUMENTS BEFORE THE LD. CIT(A) FOR DISPO SAL OF THE ISSUE IN ITA NO. 574/JP/2014 SHRI GAFUR KHAN VS. ITO, WARD-5(1), JAIPUR . 3 QUESTION. THUS THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22 /06/2 016 SD/- HKKXPUN ( BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22 /06/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI GAFUR KHAN, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 5(1), JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 574/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR