JITENDRA KUMAR JAIN, V. ITO, Alwar

ITA 668/JPR/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5187 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 31-07-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DR DHK
• Keywords: Opportunity of being heard
• Section: 143(3); 234B; 147; 148

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 668/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SHRI JITENDRA KUMAR JAIN PROP.: M/S. JITENDRA TRADING CO. VPO GHARI SWAI RAM, RAJGARH (RAJ.) CUKE VS. THE ITO WARD- 1(4), ALWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ADJPJ 5093 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI SHRAWAN KUMAR GUPTA, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY :SHRI R.A. VERMA, ADDL CIT-. DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 28/06/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 29 /06/2016 VKNS'K@ ORDER PER BHAGCHAND, AM THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF THE LD. CIT(A), ALWAR DATED 06-05-2015 FOR THE ASSESSMENT YEAR 2009-10 RAISING THEREIN FOLLOWING GROUNDS:- 1.1 THE IMPUGNED ORDER U/S 143(3) / 148 DATED 18-0 3- 2013 IS BAD IN LAW AND ON FACTS OF THE CASE, FOR WA NT OF JURISDICTION, BARRED BY LIMITATION AND VARIOUS OTHER REASONS AND HENCE THE SAME MAY KINDLY BE QUASHED. 1.2 THE ACTION TAKE U/S 147 IS BAD IN LAW AND ON FA CTS OF THE CASE, FOR WANT TO JURISDICTION AND VARIOUS OTHE R REASONS AND HENCE THE SAME MAY KINDLY BE QUASHED. ITA NO. 668/JP/2015 SHRI JITENDRA KUMAR JAIN VS. ITO , WARD- 1(4), AL WAR . 2 2.1 THE LD. CIT(A) HAS ERRED IN LAW AS WELL AS ON T HE FACTS OF THE CASE IN CONFIRMING THE ADDITION OF RS. 2,28, 678/- MADE BY THE AO U/S 40A(3). HENCE, THE ADDITION SO MADE A ND CONFIRMED BY THE LD. CIT(A) IS CONTRARY TO THE PROV ISIONS OF LAW AND FACTS AND HENCE THE SAME MAY KINDLY BE DELE TED IN FULL. 3. THE AO ERRED IN LAW AS WELL AS ON FACTS OF THE C ASE IN CHARGING OF INTEREST U/S 234B 234C AND 234D AS CONSEQUENTIAL IN NATURE. THE APPELLANT TOTALLY DENI ES ITS LIABILITY OF CHARGING OF ANY SUCH INTEREST. HENCE, THE INTEREST SO CHARGED, BEING CONTRARY TO THE PROVISIONS OF LAW AND FACTS, MAY KINDLY BE DELETED IN FULL. 2.1 AT THE OUTSET OF THE HEARING, THE LD. AR OF THE ASSESSEE PRAYED THAT ISSUES RAISED IN THE GROUND NO. 1.1. AND 1.2 ARE L EGAL ISSUES. THESE ISSUES ARE RAISED BEFORE ITAT. HE ALSO SUBMITTED THAT THIS ISSUE IS ALSO COVERED BY GROUND NO. 1 BEFORE THE LD. CIT(A) WHICH HAS NOT BEEN ADJUDICATED UPON BY THE LD. CIT(A). HE PLEADED TO RESTORE THE I SSUE TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE ON THIS ISSUE. 2.2 THE LD. DR OPPOSED THE SUBMISSION OF THE ASSESS EE ON THIS ISSUE. 2.3 I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS NOTED FROM THE ORDER OF THE LD. CIT(A) WHO HAS CONSIDERED THE GROUND NO. 1 OF THE ASSESSEE AS GENE RAL IN NATURE AND HENCE NO ADJUDICATION WAS REQUIRED IN THIS REGARD B Y HIM. THE PRAYER OF THE ASSESSEE IS THAT HIS GROUND NO. 1.1 AND 1.2. RE MAINED UN-ADJUDICATED BY THE LD. CIT(A). SINCE THIS IS A LEGAL ISSUE WHIC H GOES TO THE ROOT OF THE ITA NO. 668/JP/2015 SHRI JITENDRA KUMAR JAIN VS. ITO , WARD- 1(4), AL WAR . 3 DISPUTE, THEREFORE, IN THE INTEREST OF JUSTICE, THE ASSESSEE'S REQUEST IS ACCEDED TO AND THE ISSUE IN QUESTION IS RESTORED TO THE FILE OF THE LD. CIT(A) TO DECIDE IT AFRESH BY PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN SUCH A SITUATION, IT IS N OT NECESSARY TO DEAL WITH OTHER GROUNDS RAISED BY THE ASSESSEE IN HIS GROUNDS OF APPEAL . THUS THE APPEAL OF THE ASSESSEE TO THE EXTENT OF GROUND NO. 1 AND 1.2 IS ALLOWED FOR STATISTICAL PURPOSES. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29/06/201 6 SD/- HKKXPUN ( BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 29 /06/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI JITENDRA KUMAR JAIN, RAJGARH 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 1(4), ALWAR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 668/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR