Sahadev Sahu, Bhubaneswar V. ACIT (OSD), Berhampur

ITA 72/CTK/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4434 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 09-02-2011
• Court: TRIBUNAL
• Department Lawyers: J KHANRADR
• Assessee Lawyers: C R DASAR
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK ( ) BEFORE . . , , HONBLE SHRI K.K.GUPTA, ACCOUNTANT MEMBER. /AND . . . , S HRI K.S.S.PRASAD RAO , JUDICIAL MEMBER / I.T.A.NO. 72/CTK/2011 / ASSESSMENT YEAR 2006 - 07 SAHADEV SAHU, ROOM NO.301, BLOCK A, VENUS ROYA HYDE,RASULGARH,BHUBANESWAR 751 010 PAN: ANQPS 0070 D - - - VERSUS - ASST.COMMISSIONERO F INCOME - TAX, RAGNE - 2, BHUBANESWAR. ( /APPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI C.R.DAS,AR / FOR THE RESPONDENT: / SHRI J.KHANRA,DR / ORDER . . , , S HRI K.K.GUPTA, ACCOUNTANT MEMBER. THIS APPEAL BY THE ASSESSEE AGITATES THE ORDER OF THE LEARNED CIT(A) INDICATING THAT THE LEARNED CIT(A) ERRED IN LAW AND FACTS BY CONFIRMING THE ORDER OF THE ASSESSING OFFICER PASSED U/S.144. THE ASSESSEE AGITATES THAT T HE ADDITION U/S.68 AMOUNTING TO 15,46,499 BY THE ASSESSING OFFICER WAS LIABLE TO BE DELETED. 2. THE ASSESSEE DERIVES INCOME FROM SELLING OF INDUSTRIAL EQUIPMENTS AND FILED ITS RETURN OF INCOME DECLARING 2,01,530 WHICH WAS TAKEN UP FOR SCRUTINY UNDER THE PROVISIONS OF SECTION 143(3 ). O N THE LAST DAY OF THE LIMITATION FOR PASSING THE ORDER, THE ASSESSING OFFICER CONSIDERED IT AS NON - COMPLIANCE TO THE NOTICE ISSUED U/S.143(2) AND PASSED THE ORDER ON THE SAME DATE. AGGRIEVED, THE ASSESSEE APPEALED BEFORE THE FIRST APPELLATE AUTHORITY WHEN NONE APPEARED BEFORE HIM FOR PROSECUTING THE ASSESSEES APPEAL. THE I.T.A.NO. 72/CTK/2011 2 LEARNED CIT(A) DISMISSED THE APPEAL AND CONFIRMED THE ORDER OF THE ASSESSING OFFICER. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ON OUR PERUSAL OF THE ORDERS OF THE AUTHORITIES BELOW, WE ARE INCLINED TO HOLD THAT THE ASSESSEE WAS NOT AFFORDED SUFFICIENT OPPORTUNITY OF BEING HEARD TO EXPLAIN ITS CASE RENDERED U/S.144.THE LEARNED CIT(A) ALSO UPHELD THE ACTION OF THE ASSESSING OFFICER WITHOUT DELIBE RATING ON THE ISSUE WHETHER THE ASSESSEE COULD BE FAULTED FOR NOT HAVING BEEN GIVEN REASONABLE OPPORTUNITY BEFORE THE ASSESSING OFFICER. BEFORE US, THE LEARNED COUNSEL HAS PRAYED FOR THE ISSUE BE DELIBERATED BY THE LEARNED ASSESSING OFFICER AFRESH AFTER A FFORDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LEARNED CIT(A) AND RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR CONSIDERATION AFRESH AFTER AFFORDING A REASONABLE OPPORTUNITY TO T HE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS CONSIDERED TO BE ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 28 TH APRIL, 2011 S D/ - S D/ - ( . . . ) , ( K.S.S.PRASAD RAO), JUDICIAL MEMBER ( . . ) , , (K.K.GUPTA), ACCOUNTANT MEMBER. ( ) DAT E: 28 TH APRIL, 2011 ( ), ( H.K.PADHEE ), SENIOR.PRIVATE SECRETARY. I.T.A.NO. 72/CTK/2011 3 - COPY OF THE ORDER FORWARDED TO: 1 . / THE APPELLANT : SAHADEV SAHU, ROOM NO.301, BLOCK A, VENUS ROYA HYDE,R ASULGARH,BHUBANESWAR 751 010 2 / THE RESPONDENT: ASST.COMMISSIONEROF INCOME - TAX, RAGNE - 2, BHUBANESWAR. 3 . / THE CIT, 4 . ( )/ THE CIT(A), 5 . / DR, CUTTACK BENCH 6 . GUARD FILE . / TRUE COPY, / BY ORDER, [ ] SENIOR PRIVATE SECRETARY