Shyam Nandan singh, Ranchi V. DCIT,Central Circle-1, Ranchi

ITA 7/RAN/2015

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9999 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1988-1989
• Appeal Filed On: 19-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAUDHURY ORAM
• Assessee Lawyers: VINAY KUMAR JALAN
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI SMC BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO. 07 /RAN/2015 ASSESSMENT YEAR : 1988 - 1989 SHYAM NANDAN SINGH, C/O. SRI VINAY KUMAR JALAN & ASSOCIATES, 48, CARD SARAI ROAD, UPPER BAZAR, RANCHI. VS. DCIT, CENTRAL CIRCLE - 1, RANCHI PAN/GIR NO. ADAPS 4820 M (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI VINAY KUMAR JALAN , AR REVENUE BY : SHRI CHAUDHURY ORAM , DR DATE OF HEARING : 6 /12/ 2016 DATE OF PRONOUNCEMENT : 6 /12/ 2016 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGA INST THE ORDER OF CIT(A) - RANCHI , DATED 18.9.2014 FOR THE ASSESSMENT YEAR 1988 - 1989 . 2. THE ASSESSEE HAS FILED THE FOLLOWING REVISED GROUNDS OF APPEAL, WHICH READ AS UNDER: 1. FOR THAT THE CIT(A) WAS NOT RIGHT IN CONFIRMING THE ADDITION MADE BY THE ASSESSING OFFICER FOR RS.8,44,322/ - WHICH WAS THE TOTAL AMOUNT RECEIVED FROM THE ANIMAL HUSBANDRY DEPARTMENT. BY INVOKING SECTION 148 TREATING THAT THE ASSESSEE WAS ACCUSED IN RC 59A/96 OF THE PAT. 2 ITA NO. 07/RAN/2015 ASSESSMENT YEAR :1988 - 1989 2. F OR THAT THE ASSESSING OFFICER WAS NOT RIGHT IN MAKING AN ADDITION OF RS.8,44,000/ - SHOWN AS AN INVESTMENT ASSUMING TO HAVE BEEN MADE WITHOUT ANY EVIDENCE AGAINST THE SAME. 3. FOR THAT THE LD CIT(A) WAS NOT RIGHT IN CONFIRMING THESE ADDITIONS WITHOUT GOING INTO THE FACTS OF THE CASE, WHEREIN INITIALLY IT WAS STATED THAT THE APPELLANT HAS RECEIVED RS.8,44,32,260 FROM AHD BUT SUBSEQUENTLY IT WAS FOUND THAT AN AMOUNT OF RS.8,44,322/ - WAS ONL RECEIVED BY HIM. 3. AT THE TIME OF HEARING, LD D.R. DID NOT HAVE ANY OBJECTION TO ADMITTING THE REVISED GROUNDS OF APPEAL AND ADJUDICATING THE SAME IN PLACE OF ORIGINAL GROUNDS OF APPEAL FILED ALONGWITH APPEAL MEMO. HENCE, THE REVISED GROUNDS OF APPEAL WERE ADMITT ED FOR HEARING AND THE PARTIES WE RE ALLOWED TO MAKE THEIR SUBMISSIONS THEREON . 4. AT THE OUTSET, LD A.R. OF THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE LD CIT(A) ON THE GROUND THAT THE ASSESSEE FAILED TO PUT IN APPEARANCE O N THE DATES FIXED FOR HEARING OF THE APPEAL ON 23.10.2013, 9.12.2013 AND 10.9.2014. HE PRAYED THAT NON - APPEARANCE OF THE ASSESSEE WAS NOT WITH A NY MALAFIDE INTENTION BUT THE ASSESSEE COULD NOT PUT IN APPEARANCE DUE TO HIS BAD HEALTH. HENCE, HE PRAYED THAT IN THE INTEREST OF SUBSTANTIAL JUSTICE ONE MORE OPPORTUNI TY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE LD CIT(A) BY RESTORING THE MATTER BACK TO THE FILE OF THE LD CIT(A). 5 . ON THE OTHER HAND, LD D.R. HAD NO OBJECTION TO RESTORE THE MATTER BACK TO THE FILE OF THE LD CIT(A) FOR FRESH ADJUDI CATION. 3 ITA NO. 07/RAN/2015 ASSESSMENT YEAR :1988 - 1989 6 . I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF LOWER AUTHORITIES AND MATERIALS AVAILABLE ON RECORD. I AM OF THE CONSIDERED OPINION THAT CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, NO HARM WILL BE CAUSED TO THE REVENUE IF O NE MORE OPPORTUNITY IS ALLOWED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE LD CIT(A). I, THEREFORE, SET ASIDE THE ORDER OF LD CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER ALLOWING REASONABLE AND SUFFICIENT OPPORTUNITY OF H EARING TO BOTH THE PARTIES. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED IN THE OPEN COURT ON 6 /12/2016 IN THE PRESENCE OF PARTIES. SD/ - (N.S SAINI) A CCOUNTANT MEMBER RANCHI ; DATED 6 /12 /2016 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PS, ITAT, CAMP AT RANCHI 1. THE APPELLANT :SHYAM NANDAN SINGH, C/O. SRI VINAY KUMAR JALAN & ASSOCIATES, 48, CARD SARAI ROAD, UPPER BAZAR, RANCHI. 2. THE RESPONDENT. DCIT, CENTRAL CIRCLE - 1, RANCHI 3. THE CIT(A) RANCHI 4. CIT , RANCHI 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//