GHANSHYAM DAS KHATORIA, Jaipur V. ITO, Jaipur

ITA 614/JPR/2013

• Counselvise Citation: 61423114 RSA 2013
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 10-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C SHARMA
• Section: 143(3); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH, JAIPUR (BEFORE SHRI HARI OM MARATHA AND SHRI N.K.SAINI) ITA NO.614/JP/2013 ASSESSMENT YEAR : 2005-06 PAN : AFBPK 90241 SHRI GHANSHYAM DAS KHATORIA, VS. THE INCOME TAX OF FICER, B-36, SURAJPOLE MANDI, WARD-5(4), JAIPUR. JAIPUR. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI D.C. SHARMA DATE OF HEARING : 13.01.2014 DATE OF PRONOUNCEMENT : 13.01.2014 ORDER PER N.K.SAINI, AM:- THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 11.03.2013 OF CIT(A) JAIPUR. 2. AT THE TIME OF HEARING NO BODY WAS PRESENT ON BEH ALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT, WE THE REFORE PROCEEDED EX-PARTE AND DECIDED THE CASE ON MERIT AFTER HEARING THE LD.D/R. 3. FIRST ISSUE IN THIS APPEAL VIDE GROUND NO.1 RELATE S TO THE ISSUANCE OF NOTICE U/S 148 OF THE IT ACT, 1961 ( HERE - IN-AFTER 2 REFERRED TO AS THE ACT IN SHORT). THE FACTS RELATED TO THIS ISSUE IN BRIEF ARE THAT THE ASSESSEE FILED HIS RETURN OF INCOME ON 31.10.2005 DECLARING AN INCOME OF RS.40,710/- WHICH WAS ASSESSED U/S 143(3) OF THE ACT AT RS.1,10,710/- ON 22.10.200 7. LATER ON THE CASE WAS RE-OPENED BY ISSUING THE NOTICE U/S 148 OF THE A CT. THE ASSESSEE CHALLENGED THE RE-OPENING BEFORE THE LD.CIT(A) WHO D ISMISSED THE GROUND TAKEN BY THE ASSESSEE BY OBSERVING AS UNDER :- THE FIRST AND SECOND GROUND OF APPEAL RELATES TO CHALLENGING THE ISSUE OF NOTICE U/S 148. I HAVE GONE THROUGH THE ASSESSMENT ORDER, SUBMISSION MADE BY THE APPELLANT AND ASSESING OFFICER AND HOLD THAT NOTICE U/S 148 HAS BEEN RIGHTLY ISSUED BY THE ASSESSING OFFICER IN VIEW OF THE FACTS MENTIONED BY THE AO IN THE ASSESSMEN T ORDER. HENCE, THE PROCEEDING U/S 148 IS INITIATED BY T HE AO IS UPHELD. THE APPELLANT FAILS ON THIS GROUND. NOW, THE ASSESSEE IS IN APPEAL. 4. THE LD.D.R SUPPORTED THE ORDER OF THE CIT(A). WE H AVE CONSIDERED THE SUBMISSIONS OF THE LD. D.R AND PERUSED T HE MATERIAL AVAILABLE ON THE RECORD. IT IS NOTICED THAT THE LD.C IT(A) WHILE REJECTING THE LEGAL GROUND OF THE ASSESSEE NEITHER M ENTIONED THE SUBMISSION OF THE ASSESSEE NOR GIVEN ANY COGENT REA SON FOR CONFIRMING THE PROCEEDINGS U/S 148 OF THE ACT INIT IATED BY THE A.O. THEREFORE, IMPUGNED ORDER IS A NONSPEAKING ORDER WHIC H IS NOT 3 TENABLE IN THE EYES OF LAW. IN THAT VIEW OF THE MATTER WE, SET-ASIDE THIS ISSUE BACK TO THE FILE OF THE LD.CIT(A) TO BE DECIDED A FRESH ON MERIT, IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. THE A NOTHER ISSUE RAISED BY THE ASSESSEE ON MERIT IS ALSO SET-ASIDE TO BE DECIDED BY KEEPING IN VIEW THE OUT COME OF THE LEGAL ISSUE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 13.01.2014). SD/- SD/- (HARI OM MARATHA) (N.K.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER JAIPUR, DATED : 13/01/2014 *BASANT* COPY FORWARDED TO :- 1. SHRI GHANSHYAM DAS KHATORIA, JAIPUR. 2. THE ITO, WARD-5(4), JAIPUR. 3. THE LD.CIT 4. THE LD.CIT(A) 5. THE DR 6. THE GUARD FILE (IT NO.614/JP/2013) A.R.ITAT, JAIPUR