Laxman Singh Bhullar, SRIGANGANAGAR V. ITO, SRIGANGANAGAR

ITA 586/JODH/2010

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4924 (ITAT-JODHPUR)
• Duration Of Justice: 2 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 14-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL : JODHPUR BENC H : JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER. ITA NO. 586/JODH/2010 (A.Y. 2002-03) SHRI LAXMAN SINGH BHULLAR, VS. I.T.O., WARD 2, 357, HOME LAND CITY, SRIGANGANAGAR. SURATGARH ROAD, SRIGANGANAGAR. PAN: ALDPB 0081 G (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. DEPARTMENT BY : SHRI N.A. JOSHI- D.R. DATE OF HEARING : 17/10/2013. DATE OF PRONOUNCEMENT : 17/10/2013. O R D E R PER N.K.SAINI, A.M THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 21/09/2010 OF LD. CIT (A), BIKANER. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEAL R ELATES TO THE CONFIRMATION OF PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT, 1961 2 (HEREINAFTER REFERRED TO AS ACT, IN SHORT) LEVIED BY THE ASSESSING OFFICER. 3. DURING THE COURSE OF HEARING, NOBODY WAS PRESENT O N BEHALF OF THE ASSESSEE, HOWEVER, WRITTEN SUBMISSIONS HAS BEEN FUR NISHED ALONG WITH MISC. APPLICATION NO.61/JODH/2013, WHICH WE HAVE DI SPOSED OFF VIDE ORDER OF EVEN DATE AND RECALLED THE EXPARTE ORDER DATED 04/07/2012 PASSED IN THIS APPEAL. 4. THE ASSESSEE POINTED OUT IN THE MISCELLANEOUS APP LICATION VIDE PARA 5 THAT THE QUANTUM APPEAL IN ITA NO. 585/JODH/2010 WAS DECIDED VIDE ORDER DATED 20/07/2012 AND THE MATTER HAS BEEN REST ORED TO THE FILE OF THE LEARNED CIT(A). THEREFORE, THIS APPEAL ON PENA LTY MAY ALSO BE RESTORED TO THE LEARNED CIT(A). 5. LEARNED D.R. DURING THE COURSE OF HEARING, COULD NOT CONTROVERT THE ABOVE MENTIONED FACTS. 6. WE HAVE CONSIDERED THE SUBMISSIONS OF LEARNED D.R. AND CAREFULLY GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. IT IS NOTICED THAT THIS BENCH OF THE I.T.A.T. VIDE ORDER DATED 20/07/2012 I N ITA NO. 585/JODH/2010 RELATING TO THE ASSESSEE AND PERTAINI NG TO THE QUANTUM 3 ADDITION HAS RESTORED THE ISSUE BACK TO THE FILE OF THE LEARNED CIT(A) TO PASS AFRESH ORDER AFTER AFFORDING DUE AND REASONABL E OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. SINCE, THE PENALTY IS BASED ON THE QUANTUM ADDITION, WHICH HAVE ALREADY BEEN RESTORED TO THE F ILE OF THE LEARNED CIT(A), THEREFORE, THIS ISSUE RELATING TO THE PENAL TY UNDER SECTION 271(1)(C) OF THE ACT IS ALSO RESTORED TO THE FILE O F THE LEARNED CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PRO VIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 17 TH OCTOBER, 2013). SD/- SD/- (HARI OM MARATHA) (N.K.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 17 TH OCTOBER , 2013. VR/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE LD.CIT 4. THE CIT(A) 5. THE D.R ASSISTANT REGISTRAR, ITAT, JODHPUR.