Sh. Makhan Singh Mukha Sewadar, Amritsar. V. The Income Tax Officer, Amritsar.

ITA 662/ASR/2015

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2192 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-11-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 28-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PADAM BAHL LD
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA NO.662/ASR/2015 ASSESSMENT YEAR: 2009-10 SH. MAKHAN SINGH MUKH SEWADAR, DERA SANT AMIR SINGH, BAZAR SATTOWALA, KATRA KARAM SINGH, AMRITSAR VS. INCOME TAX OFFICER, WARD 2(1), AMRITSAR [PAN:BEFPS 2614A] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PADAM BAHL (LD. CA) RESPONDENT BY: SH. CHARAN DASS (LD. DR) DATE OF HEARING: 28.11.2019 DATE OF PRONOUNCEMENT: 28.11.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/APPELLANT AGAINST THE ORDER DATED 23.10.2015 P ASSED BY THE LD. CIT(A)-1, AMRITSAR U/S 250(6) OF THE INCOME TA X ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 2. IN THE INSTANT CASE, THE PENALTY WAS IMPOSED U/S 271(1) (C) OF THE ACT BY THE ASSESSING OFFICER FOR CONCEALMENT OF INC OME U/S 271(1) (C) OF THE ACT WHICH WAS CHALLENGED BEFORE THE L D. CIT(A) WHO VIDE IMPUGNED ORDER DISMISSED THE APPEAL OF THE ASS ESSEE BY CONCLUDING AS UNDER. ITA N0.662/ASR/ 2015 MAKHAN SINGH MUKH SEWADAR, DERA SANT AMRIT SINGH, VS. ITO 2 I HAVE CONSIDERED THE ASSESSMENT ORDER AND THE WRI TTEN SUBMISSIONS OF THE APPELLANT, AND THE GROUNDS OF AP PEAL ARE DISPOSED OFF AS UNDER: I. THE GROUND OF APPEAL AT S. NO.1 IS DISMISSED. II. THE GROUND OF APPEAL AT S.NO.2,3,4,5 ARE GENERAL IN NATURE AND REQUIRES NO ADJUDICATION. III. 3. WE OBSERVED THAT THE LD. CIT(A) IN ITS ORDER IN F IRST PART OF PARA NO. 6 REPRODUCED THE WRITTEN SUBMISSIONS OF THE ASSE SSEE AND IN SECOND PART OF SAME PARA REPRODUCED THE AOS FINDING (REFER PAGE NO.16 TO 20). AT THE LAST, THE CONCLUSION HAS BEEN RECORD ED IN A CRYPTIC MANNER WITHOUT MAKING ANY ANALYZATION AND GIV ING ANY COGENT REASON FOR DISMISSAL OF APPEAL. HENCE, IN OUR CONSIDE RED OPINION AS THE ORDER UNDER CHALLENGE DOES NOT CONTAIN T HE REASONS FOR CONCLUSION, THEREFORE LIABLE TO BE SET ASIDE. CONSEQU ENTLY IMPUGNED ORDER IS SET ASIDE AND THE CASE IS REMANDED TO THE FILE OF THE LD. CIT(A) FOR DECISION AFRESH ON MERIT WHILE AFFO RDING PROPER AND REASONABLE OPPORTUNITIES OF BEING HEARD TO THE AS SESSEE IN ORDER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28/1 1/2019. SD/- SD/- (DR. A.L.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED: 28/11/2019. /PK/ PS. ITA N0.662/ASR/ 2015 MAKHAN SINGH MUKH SEWADAR, DERA SANT AMRIT SINGH, VS. ITO 3 COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR, I.T.A.T. AMRITSAR 6. GUARD FILE TRUE COPY BY ORDER