Ishita Gupta, Dhuri V. ITO, Malerkotla

ITA 580/CHANDI/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7793 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 21-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE MS.SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITA NO. 580/CHD/2012 ASSESSMENT YEAR: 2006-07 MS. ISHITA GUPTA, V ITO, WARD IV(3), PROP. M/S GARG CATTLE FEED INDS. MALERKOTLA. MANWALA ROAD, DHURI. PAN: AQVPS-7598P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AJAY KUMAR JAIN RESPONDENT : SMT.JAISHREE SHARMA DATE OF HEARING : 12.07.2012 DATE OF PRONOUNCEMENT : 26.07.2012 ORDER PER MEHAR SINGH, AM THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 14.11.2011 PASSED BY THE LD . CIT(A) U/S 250(6) OF THE INCOME-TAX ACT,1961 (IN SHORT 'TH E ACT'). 2. IN THIS APPEAL, THE ASSESSEE HAS RAISED THE FOLLOWI NG GROUNDS OF APPEAL: 1 . THAT THE ORDER OF LEARNED CIT(A) IS BAD , AGAINST THE FACTS & LAW. 2. THAT THE EX-PARTE ORDERS OF LEARNED CIT(A) MAY BE SET ASIDE FOR RE- ADJUDICATION. 3. THAT THE LEARNED CIT(A) HAS ERRED IN UPHOLDING THE ASSESSMENT MADE BY THE AO WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD ON THE MATTERS, ON WHICH ADDITIONS HAVE BEEN MADE. 2 4. THAT THE LEARNED CIT(A) HAS ERRED IN SUSTAINING ADD ITION MADE U/S 68 OF THE I.T. ACT, 1961 ON ACCOUNT OF CASH CRE DIT WORTH RS. 2 LAC IN THE NAME OF ASHWANI KUMAR & SONS. 5. THAT THE LEARNED CIT(A) HAS ERRED IN SUSTAINING ADD ITION MADE U/S 68 OF THE I.T. ACT, 1961 ON ACCOUNT OF CASH CRE DIT WORTH RS. 5 LAC IN THE NAME OF SMT. CHAND RANI. 6. THAT THE LEARNED CIT(A) HAS ERRED IN SUSTAINING ADD ITION MADE U/S 68 OF THE I.T. ACT, 1961 ON ACCOUNT OF CASH CRE DIT WORTH RS. 3 LAC IN THE NAME OF SH. RANJIT SINGH. 7. THAT THE LEARNED CIT(A) HAS ERRED IN SUSTAINING ADD ITION MADE U/S 68 OF THE I.T. ACT, 1961 ON ACCOUNT OF CASH CRE DIT WORTH RS. 7 LAC IN THE NAME OF SH.AMRIT PAL. 8. THAT THE LEARNED CIT(A) HAS ERRED IN SUSTAINING ADD ITION MADE ON ACCOUNT OF CASH INTRODUCED WORTH RS. 57,000/- BY THE APPELLANT IN HER CAPITAL ACCOUNT. 9. THAT THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEN D OR WITHDRAW ANY GROUNDS OF APPEAL BEFORE THE FINAL HEA RING. 3. IN THE COURSE OF PRESENT APPELLATE PROCEEDINGS, LD. 'DR' CONTENDED THAT LD. CIT(A) PASSED APPELLATE ORDER WI THOUT AFFORDING PROPER AND REASONABLE OPPORTUNITY TO THE ASSESSEE APPELLANT, AS HIGHLIGHTED IN PARA 3 OF THE ORDER OF THE CIT(A). LD. 'AR' WAS OF THE OPINION THAT TO MEET T HE END OF JUSTICE, ISSUE BE RESTORED TO THE FILE OF AO AND HE REQUESTED ACCORDINGLY. 4. HAVING REGARD TO THE FACT-SITUATION OF THE PRESE NT CASE, AND THE FACTUM OF NON-PROVIDING OF PROPER, EFFECTIV E AND REASONABLE OPPORTUNITY BY THE CIT(A), TO THE ASSESS EE, IT IS A FIT CASE TO BE RESTORED TO THE FILE OF CIT(A), FOR FRESH ADJUDICATION, AFTER AFFORDING REASONABLE AND PROPER 3 OPPORTUNITY TO THE ASSESSEE. ACCORDINGLY, THE CASE IS RESTORED TO THE FILE OF THE AO FOR FRESH ADJUDICATI ON. 5. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATIS TICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH JULY,2012. SD/- SD/- (SUSHMA CHOWLA) (MEHAR SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26 TH JULY,2012. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR, ITAT CHANDIGARH