ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, ALWAR V. SHRI CHETAN LAL SHARMA, ALWAR

ITA 682/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1839 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 01-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY
• Assessee Lawyers: P C PARWAL CA DHK
• Section: 143(3)

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 HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 682/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 A.C.I.T., CIRCLE-2, ALWAR. CUKE VS. CHETAN LAL SHARMA, S/O- LATE SH. MANIRAM, VILLAGE- GHEEKAKA PUR, KOTKASIM, ALWAR (RAJ.) LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: DGYPS 0753 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM ROY (DCIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI P.C. PARWAL (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 12/12/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 13/12/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE REVENUE EMANATES FRO M THE ORDER OF THE LD. CIT(A), ALWAR DATED 09/06/2017 FOR THE A.Y. 2 012-13. THE ONLY ISSUE INVOLVED IN THE APPEAL IS AGAINST DECLARING T HE ASSESSMENT MADE U/S 143(3) R.W.S. 147/148 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) AS NULL AND VOID IN ABSENCE OF ANY NOTICE ISSUED U/ S 143 (2) OF THE ACT. 2. THE ASSESSEE HAS FILED HIS RETURN OF INCOME ON 02 /2/2012 DECLARING TOTAL INCOME OF RS. 19,17,110/- AND AFTER FINALIZAT ION OF THE ASSESSMENT ITA 682/JP/2017_ ACIT VS CHETAN LAL SHARMA 2 U/S 143(3) R.W.S. 147/148 OF THE ACT, THE ASSESSING OFFICER COMPUTED TOTAL INCOME OF RS. 36,43,140/-. THE LD. CIT(A) HAS ALLOWED THE APPEAL OF THE ASSESSEE BY HOLDING THAT ON THE BASIS OF VARIOU S JUDGMENTS AND FACTUAL MATRIX OF THE CASE, THE ASSESSMENT MADE IN THIS CASE U/S 143(3) R.W.S. 147/148 OF THE ACT IS AFFECTED BY THE FATAL M ISTAKE OF NON-ISSUANCE OF NOTICE U/S 143(2) OF THE ACT, THEREFORE THE LD. CIT(A) HAS DECLARED THE ASSESSMENT MADE U/S 143(3) R.W.S. 147/148 AS NULL AN D VOID. 3. NOW THE REVENUE IS IN APPEAL BEFORE THE ITAT. WHIL E PLEADING ON BEHALF OF THE REVENUE, THE LD DR HAS SUBMITTED THAT THE ASSESSEE HAS NOT RAISED THE GROUND REGARDING THE NON-ISSUANCE OF NOT ICE U/S 143(2) OF THE ACT IN HIS APPEAL. HOWEVER, THE LD. CIT(A) HAS ALLOWED THE APPEAL OF THE ASSESSEE. SHE HAS ALSO DRAWN THE ATTENTION OF THE BE NCH TOWARDS THE GROUNDS OF APPEAL ATTACHED ALONGWITH THE FORM NO. 35 PLACED AT PAGE NO. 9 OF THE APPEAL FOLDER WHEREIN NO GROUND REGARDI NG NON-ISSUANCE OF NOTICE U/S 143(2) WAS RAISED. SHE ALSO PLEADED THAT THE LD. CIT(A) HAS TRAVELLED BEYOND HIS JURISDICTION BY DECLARING THE ORDER NULL AND VOID, WHICH IS AGAINST THE LAW. SHE ALSO PLEADED THAT THE A LLEGED FINDING OF LD. CIT(A) REGARDING NON-ISSUANCE OF THE NOTICE WAS NOT C ONFRONTED WITH THE ASSESSING OFFICER. SHE HAS SUBMITTED THAT THE LD. C IT(A) HAS NOT VERIFIED THE ISSUE REGARDING ISSUANCE OF NOTICE FROM THE PRI MARY RECORD MAINTAINED IN THE OFFICE OF THE ASSESSING OFFICER. ITA 682/JP/2017_ ACIT VS CHETAN LAL SHARMA 3 4. ON THE OTHER HAND, THE LD AR OF THE ASSESSEE HAS SUBMITTED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE ASSESSING OFFICER TO VERIFY THE PRIMARY RECORD MAINTAINED IN THE OFFICE OF THE ASSESSING OFFICER WITH REGARD TO THE ISSUE OF NOTICE U/S 143(2) OF THE ACT. 5. AFTER HEARING BOTH THE SIDES ON THIS ISSUE, THE BENCH IS OF THE VIEW THAT THE ISSUE REGARDING THE ISSUANCE OF NOTICE U/S 143(2) NEEDS A RELOOK AT THE LEVEL OF THE ASSESSING OFFICER TO ASCERTAIN THE CORRECT FACTUAL ASPECT FROM PRIMARY RECORDS OF A.O. THEN DECIDE IN ACCORDANCE WITH LAW ON THIS ISSUE. CONSIDERING THE PLEADINGS OF BOTH TH E SIDES AND ALSO THE FACTUAL ASPECT, THIS ISSUE IS RESTORED BACK TO THE FILE OF THE ASSESSING OFFICER TO BE DECIDED DE NOVO AFTER VERIFYING THE V ARIOUS PRIMARY RECORDS MAINTAINED IN THE OFFICE OF THE ASSESSING OFFICER WI TH REGARD TO ISSUING NOTICE U/S 143(2) OF THE ACT. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLO WED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 13/12/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 13 TH DECEMBER, 2017 ITA 682/JP/2017_ ACIT VS CHETAN LAL SHARMA 4 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE A.C.I.T., CIRCLE-2, ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- SHRI CHETAN LAL SHARMA, ALWAR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 682/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR