Shri. Vijay T.Dangre, Nagpur V. Asstt. Commissioner of .Income Tax,Circle-1(1), Nagpur

ITA 7/NAG/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9647 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 24-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Section: 6

Judgement Text

ITA N O S . 6 & 7/NAG/2011 VIJAY T. DANGRE, NAGPUR IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , NAGPUR BEFORE: SHRI P.K. BANSAL , ACCOUNTANT MEMBER AND SHRI D.T. GARASIA , JUDICIAL MEMBER ITA NO. 6&7 / NAG / 20 11 ASSESSMENT YEAR : 2007 - 08 & 2008 - 09 VIJAY T. DANGRE NAGPUR VS. AC IT CC - 1(1) NAGPUR (APPELLANT) (RESPONDENT) PAN NO.ACJPD 8195N APPELLANT BY: N O N E RESPONDENT BY: SHRI K. JOHN VIKRAM, JCIT WITH DR. MILIND BHUSARI, CIT(DR) DATE OF HEARING: 18.10.12 DATE OF PRONOUNCEMENT: 19.10.12 ORDER PER P.K. BANSAL, ACC OUNTANT MEMBER: - BOTH THESE APPEALS INVOLVE COMMON ISSUE FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 24.11.2010 IN WHICH THE ASSESSEE WAS DISABLED TO COMPLY WITH THE SECTION 249(4)(A) OF THE INCOME - TAX ACT. IN THE CASE OF THE ASSESSEE , THE SEARCH TOOK PLACE ON 7.11.2006. ON 16.4.2007 AN ORDER U/S 281B OF THE ACT WAS PASSED ATTACHING ALL THE PROPERTIES OF THE FIRM M/S., MAHARAJA DEVELOPERS AND THE PARTNERS OF THE SAID FIRM. THE PROPERTIES WERE FURTHER ATTACHED BY THE TRO UNDER THE SEC OND SCHEDULE ON 17.3.2009. THE ASSESSEE SUBMITTED THE RETURN BUT COULD NOT MAKE THE PAYMENT OF THE TAX ON THE RETURN INCOME IN THE ABSENCE OF FUNDS BEING NOT AVAILABLE WITH THE ASSESSEE. THE ASSESSING OFFICER MADE CERTAIN ADDITIONS IN THE RETURN INCOME. 2 . THE ASSESSEE WENT IN APPEAL BEFORE THE CIT(A). THE CIT(A) DID NOT ENTERTAIN THE APPEAL AS THE ASSESSEE COULD NOT PAY THE TAX ON THE RETURN INCOME. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. IN OUR OPINION, THE ASSES SEE WAS PREVENTED BY THE SINGLE CAUSE AS ALL THE ASSETS OF ITA NOS.6 & 7/NAG/2011 VIJAY T. DANGRE, NAGPUR 2 THE ASSESSEE WERE ATTACHED AND THERE WAS NO FUNDS AVAILABLE WITH THE ASSESSEE TO MAKE THE PAYMENT OF THE TAX ON THE RETURN INCOME. 4. UNDER THESE FACTS AND CIRCUMSTANCES, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) WITH THE DIRECTION THAT THE CIT(A) SHALL RE - DECIDE THE APPEAL ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING A PROPER AND SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON 19.10 .20 1 2 SD/ - SD/ - ( D.T. GARASIA ) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS NAGPUR DATE D 19 TH OCTOBER , 20 1 2 COPY TO 1 SHRI VIJAY T. DANGRE, 428, ANAND NAGAR, NEAR SANGAM TALKIES, SAKKARDARA, NAGPUR 2 ACIT CC - 1(1), NAGPUR 3 THE CIT (CENTRAL) , NAGPUR 4 THE CIT (A) , NAGPUR 5 THE DR, ITAT, NAGPUR 6 GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL NAGPUR