DCIT, CHITTORGARH V. Chetak Complex, BANSWARA

ITA 604/JODH/2008

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54347 (ITAT-JODHPUR)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-11-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 06-11-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA 604(2)-08 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ) ITA NO. 604/JODH/2008 ASSTT. YEAR : 2005-06. THE DCIT, CIRCLE, VS. CHETAK COMPLEX, CHITTORGARH. DAHOD ROAD, BANSWARA. (APPELLANT) (RESPONDENT) C.O. NO. 30/JODH/2009 ( ARISING OUT OF ITA NO. 604/JODH/2008 ) ASSTT. YEAR : 2005-06. CHETAK COMPLEX, VS. THE DCIT, CIRCLE, BANSWARA. CHITTORGARH. (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY : SHRI MAHESH KUMAR RESPONDENT BY : SHRI AMIT KOTHARI DATE OF HEARING : 30.11.2011. DATE OF PRONOUNCEMENT : 30.11.2011. ORDER DATED : 30.11.2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY DEPARTMENT AND CROSS OBJECTIO N BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2005-06. 2. FOUR GROUNDS OF APPEAL HAVE BEEN TAKEN IN THE AP PEAL OF THE DEPARTMENT AGAINST VARIOUS DELETIONS MADE BY LD. CIT (A) AND TWO GROUN DS HAVE BEEN TAKEN IN CROSS OBJECTION OF THE ASSESSEE. 2 3. IT WAS SUBMITTED BY LD. A/R THAT THIS APPEAL IS AGAINST REGULAR ASSESSMENT PASSED BY ASSESSING OFFICER BY WHICH CERTAIN ADDITIONS WER E MADE. MAJOR ADDITIONS HAVE BEEN DELETED BY LD. CIT (A) AND SOME ADDITIONS HAVE BEEN SUSTAINED BY LD. CIT (A). IT WAS FURTHER SUBMITTED THAT AFTER COMPLETION OF ASSESSME NT, A SEARCH HAS BEEN CONDUCTED ON THE ASSESSEE AND THE ASSESSMENT PROCEEDINGS AFTER SEARC H ARE GOING ON BEFORE THE ASSESSING OFFICER. IT WAS FURTHER SUBMITTED THAT MAJOR ADDIT IONS IN THIS CASE WERE MADE ON ACCOUNT OF DIFFERENCE IN VALUATION OF PROPERTIES AND THIS V ERY ISSUE IS ALSO INVOLVED IN SEARCH CASE OF WHICH THE ASSESSMENT IS GOING ON. THEREFORE, IT WAS SUBMITTED THAT IF THE MATTER IS RESTORED BACK TO THE FILE OF ASSESSING OFFICER THEN HE HAS NO OBJECTION. 4. ON THE OTHER HAND, THE LD. D/R HAS ALSO SUBMITTE D THAT THE MATTER CAN BE SENT BACK TO THE FILE OF ASSESSING OFFICER OTHERWISE IT WILL TANTAMOUNT TO DOUBLE PROCEEDINGS. 5. IN VIEW OF THESE FACTS AND CIRCUMSTANCES, WITHOU T GOING INTO MERITS OF THE CASE, WE SET ASIDE THE ORDER OF LD. CIT (A) AND REMAND BACK THE WHOLE ISSUE INVOLVED IN THE APPEAL OF THE DEPARTMENT AS WELL AS IN THE CROSS OBJECTION OF THE ASSESSEE TO THE FILE OF ASSESSING OFFICER TO PASS A FRESH ORDER. IT WAS FAIR ON THE PART OF THE LD. A/R WHO ADMITTED THAT AFTER SEARCH THE MAJOR ISSUE INVOLVED IN RESPECT TO VALUA TION OF SAME PROPERTY AND THE ASSESSING OFFICER IS CONSIDERING ALL THOSE ISSUES. THEREFORE, IT WILL TANTAMOUNT TO DOUBLE PROCEEDINGS. ACCORDINGLY WE RESTORE THE WHOLE ISSU E TO THE FILE OF ASSESSING OFFICER TO PASS A FRESH ORDER AFTER AFFORDING REASONABLE OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE AND TAKING INTO CONSIDERATION THE ASSESSMENT AFTER SEARCH SO THAT DOUBLE ADDITION OR DOUBLE PROCEEDINGS MAY NOT TAKE PLACE. WE ORDER AC CORDINGLY. 6. IN THE RESULT, APPEAL OF THE DEPARTMENT AS WELL AS CROSS OBJECTION OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3 7. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 30. 11.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, COPY FORWARDED TO :- THE DCIT, CIRCLE, CHITTORGARH. M/S. CHETAK COMPLEX, BANSWARA. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 604(2)/JODH/2008) BY ORDER, AR ITAT JODHPUR.