M/s. Mukesh Mehra & Co., Amritsar. V. The Income-tax Officer, Amritsar.

ITA 60/ASR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95043 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-10-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 04-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, HONBLE JUDICIAL MEMBER AND SH. T.S. KAPOOR, HONBLE ACCOUNTANT MEMBER I.T.A. NO. 60(ASR)/2014 ASSESSMENT YEAR: 2010-11 PAN: AAZPM2168E M/S. MUKESH MEHRA & CO., 23-24, SONI BUILDING, SHASTRI MARKET AMRITSAR. VS. THE INCOME TAX OFFICER, WARD 1(1), AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. AMIT HANDA (CA) RESPONDENT BY: SH. TARSEM LAL (DR) DATE OF HEARING: 2 6.10.2015 DATE OF PRONOUNCEM ENT: 06.11.2015 ORDER PER T. S. KAPOOR (AM): THIS IS AN APPEAL FILED BY THE ASSESSEE, AGAINST THE ORDER DATED 06.01.2014, PASSED BY THE COMMISSIONER OF INCOME TA X, UNDER SECTION 263 OF THE INCOME TAX ACT. 2. AT THE OUTSET, THE LEARNED AR INVITED OUR ATTENT ION TO ADDITIONAL GROUND RAISED BY THE ASSESSEE AND SUBMITTED THAT LEARNED C IT HAD NOT PROVIDED REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEAR D AND THEREFORE HE SUBMITTED THAT THE MATTER MAY BE SENT BACK TO LEARN ED COMMISSIONER WHO SHOULD PASS A FRESH ORDER AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD. 3. THE LEARNED DR HAD NO OBJECTION TO ADMISSION OF ADDITIONAL GROUND AND FURTHER HAD NO OBJECTION IF THE MATTER IS SENT BACK TO LEARNED COMMISSIONER OF INCOME TAX FOR PASSING A FRESH ORDER. 2. ITA NO. 6 0(ASR)/2014 ASST. YEAR 2010-11 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THE NOTICE UNDER SEC TION 263 WAS ISSUED TO ASSESSEE ON 11.10.2013 AND LEARNED COMMISSIONER HAS PASSED THE IMPUGNED ORDER ON 06.01.2014. WE FURTHER FIND THAT THE LEARN ED COMMISSIONER OF INCOME TAX HAS PASSED THE ORDER UNDER SECTION 263 AFTER GO ING THROUGH THE WRITTEN SUBMISSIONS OF THE COUNSEL OF ASSESSEE. THE COUNSEL FOR THE ASSESSEE IN THE APPLICATION FOR RAISING ADDITIONAL GROUND HAS SUBMI TTED THAT THE LEARNED COMMISSIONER HAD NOT PROVIDED PERSONAL HEARING AS H E WAS BUSY IN SOME OTHER AFFAIRS AND THEREFORE HAD TOLD THE COUNSEL OF ASSES SEE THAT HE WILL DECIDE THE ISSUE ON THE BASIS OF WRITTEN SUBMISSIONS. RIGHT OF HEARING IS AN IMPORTANT RIGHT IN THE DELIVERY OF NATURAL JUSTICE. NO ORDER SHOULD BE PASSED WITHOUT PROVIDING SUFFICIENT AND REASONABLE OPPORTUNITY OF BEING HEARD. THEREFORE, IN THE INTEREST OF JUSTICE, WE ADMIT THE ADDITIONAL GR OUND OF APPEAL RAISED BY THE ASSESSEE AND DIRECT THE LEARNED COMMISSIONER OF INC OME TAX TO PASS A FRESH ORDER UNDER SECTION 263 AFTER PROVIDING ADEQUATE AN D SUFFICIENT OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH NOVEMBER, 2015. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTA NT MEMBER DATED: 06.11.2015. /PK/ PS. 3. ITA NO. 6 0(ASR)/2014 ASST. YEAR 2010-11 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. MUKESH KUMAR MEHRA & CO., AMRITSA R. 2. THE INCOME TAX OFFICER, WARD 1(1), AMRITSAR. 3. THE CIT, 4. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.