Dilip Singh Rathore, BHILWARA V. ITO, BHILWARA

ITA 73/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5221 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 12-03-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA
• Keywords: Opportunity of being heard
• Section: 144; 15

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.73/JODH/2015 ASSESSMENT YEAR: 2008-09 DILIP SINGH RATHORE, E-152, SUBASH NAGAR, EAST EXTENSIOIN, OLD PALADI ROAD, BHILWARA (RAJ.) PAN :AJFPR1317M VS. THE INCOME TAX OFFICER, WARD-1, AAYAKAR BHAWAN, SHASTRI NAGAR, BHILWARA APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SHRI S. L. MOURYA, DR DATE OF HEARING: 14.03.2016 DATE OF PRONOUNCEMENT: 14.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LEARNED CIT (A), AJMER DATED 26-11-2014 PASSED IN APPEAL NO .74/2013-14 FOR ASSESSMENT YEAR 2008-09. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE. SHRI S. L. MOURYA, LEARNED DR REPRESENTED ON BEHALF OF THE REVENUE. TH E ASSESSEE HAS SOUGHT FOR ADJOURNMENT STATING THAT THE LEARNED COUNSEL FO R THE ASSESSEE WAS HAVING LEG PAIN. HOWEVER, THE LEARNED COUNSEL FOR T HE ASSESSEE APPEARED AND IT WAS SUBMITTED THAT THE ASSESSMENT IN THE PRE SENT CASE WAS DONE U/S 144 OF THE IT ACT AND THE ASSESSEE WAS NOT ABLE TO PRODUCE THE EVIDENCES 2 ITA NO.73/JODH/2015 BEFORE THE AO AND THE SAME WAS ALSO NOT CONSIDERED BY THE LEARNED CIT (A). IT WAS A SUBMISSION THAT IN THE INTEREST OF JUSTICE , THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO REPRESENT ITS CASE B EFORE THE AO. TO THIS SUBMISSION THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION. 3. CONSIDERING THE SUBMISSIONS, IN THE INTEREST OF JUSTICE, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE A O FOR RE-ADJUDICATION AFTER GRANTING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . 4. IN THE RESULT, BOTH THE APPEAL OF THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 14.03.2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 14 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY 3 ITA NO.73/JODH/2015 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 14.03.16 SR.PS 2. DRAFT PLACED BEFO RE AUTHOR 15.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 15.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 15 .03.16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 15.03.16 SR.PS 6. DATE OF PRONOUNCEMENT NA SR.PS 7. F ILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER