Smt. Sarla Saxena, Bhopal V. The I.T.O., Bhopal

ITA 597/IND/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9488 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-03-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 29-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KESHAVE SAXENA
• Assessee Lawyers: S S DESHPANDE
• Keywords: Opportunity of being heard
• Section: 142(1); 144

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 NO.597/IND/2009 A.Y. 2003-04 SMT. SARLA SAXENA, E-7, LIG-26, ARERA COLONY, BHOPAL PAN ADOPS 9751 R APPELLANT VS ITO-1(1), BHOPAL RESPONDENT APPELLANT BY : SH. S.S. DESHPANDE, CA RESPONDENT BY : SH. KESHAVE SAXENA, CIT(DR) O R D E R PER JOGINDER SINGH, JUDICIAL MEMBER THIS APPEAL IS BY THE ASSESSEES AGAINST THE ORDER O F THE LEARNED CIT(A)-I, BHOPAL, DATED 1.10.2009. THE CRUX OF ARGU MENTS ON BEHALF OF THE ASSESSEE IS THAT SINCE THE ASSESSEE WAS SUFFERI NG FROM CANCER, COULD NOT FILE NECESSARY DETAILS IN TIME, THEREFORE , THE ASSESSMENT WAS FRAMED U/S 144 OF THE ACT, CONSEQUENTLY, DUE OPPORT UNITY WAS NOT PROVIDED TO THE ASSESSEE. PLEA WAS ALSO RAISED THAT THE AGGREGATE 2 CONSTRUCTION AREA SOLD WAS 5030 SQ.FT. AND NOT 2000 SQ.FT. AS ERRONEOUSLY MENTIONED IN THE SALE DEED. IT WAS REQUESTED THAT T HE APPEAL MAY BE REMANDED BACK TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION AS THE ASSESSEE IS IN A POSITION TO SUBSTANTIATE IT S CLAIM. ON THE OTHER HAND, THE LD. CIT(DR) CONTENDED THAT SUFFICIENT OPP ORTUNITY WAS PROVIDED TO THE ASSESSEE, HOWEVER, HE HAD NO OBJECTION IF TH E ISSUE IS REMANDED TO THE FILE OF THE ASSESSING OFFICER. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF LD. REPRESENTATIVES OF BOTH SIDES AND PERUSED THE MATER IAL AVAILABLE ON RECORD. BRIEF FACTS ARE THAT THE ASSESSEE IS AN IND IVIDUAL DERIVES INCOME FROM PENSION AND HOUSE PROPERTY DECLARED INCOME OF RS.89,633/- IN ITS RETURN FILED ON 1.8.2005. A NOTICE U/S 148/147 WAS ISSUED TO THE ASSESSEE. AGAIN, NOTICES U/S 142(1) OF THE ACT WERE ISSUED ON 11.8.2006 AND 12.9.2006. AS PER THE REVENUE, SINCE NO COMPLIA NCE WAS MADE, THE ASSESSMENT WAS FRAMED U/S 144 OF THE ACT. THOUGH, T HE ASSESSEE HAS RAISED MANY GROUNDS BUT WITHOUT GOING INTO THE MERI TS OF THE CASE AND THE FACTS NARRATE ABOVE, IN THE INTEREST OF THE JUS TICE, WE ARE OF THE VIEW THAT THE ASSESSEE BE GIVEN DUE OPPORTUNITY OF BEING HEARD. THE LD. ASSESSING OFFICER IS DIRECTED TO EXAMINE THE ACTUAL CONSTRUCTED AREA, WHICH WAS SOLD AND THEN DECIDE AS PER THE PROVISION S OF THE ACT. THE ASSESSEE IS AT LIBERTY TO FURNISH EVIDENCE, IF ANY, TO SUBSTANTIATE ITS CLAIM, 3 THEREFORE, THE APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES OF BOTH THE SIDES AT THE CONCLUSION OF THE HEARING ON 29 TH MARCH, 2011. (R.C.SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29.3.2011 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, G UARD FILE !VYAS!