Jawahar Lal Srivastava, Kanpur V. Income Tax Officer -4(1), Kanpur

ITA 742/LKW/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6544 (ITAT-LUCKNOW)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-06-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 12-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K RAM
• Keywords: Sale consideration of property below Jantri Value; Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 742/LKW/2013 ASSESSMENT YEAR: 2006 - 07 JAWAHAR LAL SRIVASTAVA H.NO.735, W - 2, BASANT VI HAR NAUBASTA, KANPUR V. INCOME TAX OFFICER 4(1) KANPUR PAN: AEBPS3550C (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY: SHRI. R. K. RAM, D.R. DATE OF HEARING: 20 0 6 2014 DATE OF PRONOUNCEMENT: 25 0 6 2014 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), INTER ALIA, ON THE FOLLOWING GROUNDS: - 1 . BECAUSE THE LD. COMMISSIONER OF INCOME TAX (APPEALS), KANPUR HAS COMMITTED ILLEGALITY IN CONFIRMING THE A CTION OF THE ASSESSING OFFICER WITHOUT ANY REFERENCE TO MATERIAL ON RECORD AND AFTER PASSING A NON - SPEAKING AND CRYPTIC ORDER THAT IS NOT SUSTAINABLE IN LAW. 2 . BECAUSE THE LD. CIT(A) ERRED IN NOT PROVIDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE AND HA S DECIDED THE ISSUE EX - PARTY. 3 . BECAUSE THE LD. COMMISSIONER OF INCOME TAX (APPEALS), HAS ERRED IN FACTS AND IN LAW IN CONFIRMING THE ACTION OF THE AO BY SUSTAINING THE ADDITION OF RS. 16,81,800/ - WITHOUT VERIFYING THE PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : TRUE FACTS AND THE NATURE OF TRANSACTIO N AND WITHOUT PROPERLY APPRECIATING THE EVIDENCE ON RECORD. 4 . BECAUSE THE ORDER PASSED BY THE CIT (A) SUFFERS FROM ILLEGALITY, IS CONTRARY TO FACTS, IS BAD IN LAW AND DESERVES TO BE QUASHED. 2 . DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HA S SUBMITTED THAT THE LD. CIT(A) HAS ADJUDICATED THE APPEAL OF THE ASSESSEE WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE HAS ALSO INVITED OUR ATTENTION TO THE ORDER OF THE LD. CIT(A), WITH THE SUBMISSION THAT THOUGH HE HAS RECORD ED FEW DATES OF HEARING, BUT NO SPECIFIC FINDING WAS GIVEN WITH REGARD TO THE SERVICE OF LAST NOTICE OF HEARING . THE LD. CIT(A) HAS ALSO DECIDED THE APPEAL SUMMARILY WITHOUT ADJUDICATING THE ISSUES RAISED BEFORE HIM ON MERIT. 3 . THE LD. D.R., ON THE OTHER HA ND, HAS PLACED RELIANCE UPON THE ORDER OF THE LD. CIT(A). 4 . HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. CIT(A) IN THE LIGHT OF THE RIVAL SUBMISSIONS , WE FIND THAT THOUGH THE LD. CIT(A) HAS RECORDED FEW DATES OF HEARING IN HIS ORDER, BUT NO SPECIFIC FINDIN G W AS GIVEN WHETHER NOTICE OF HEARING WAS DULY SERVED UPON THE ASSESSEE WHEN THE MATTER WAS HEARD EX - PARTE AGAINST THE ASSESSEE. IN THE ABSENCE OF SPECIFIC FINDING, IT IS NOT POSSIBLE FOR US TO DRAW AN INFERENCE THAT THE ASSESSEE WAS DULY SERVED WITH THE N OTICE OF HEARING BEFORE ADJUDICATING THE APPEAL. MOREOVER, THE LD. CIT(A) HAS DISPOSED OF THE APPEAL SUMMARILY WITHOUT ADJUDICATING THE ISSUES ON MERIT. WE, THEREFORE, SET ASIDE THE ORDER OF THE LD. CIT(A) AND DIRECT HIM TO RE - ADJUDICATE THE APPEAL AFRES H AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WITHIN A PERIOD OF SIX MONTHS FROM THE DATE OF RECEIPT OF THE ORDER OF THE TRIBUNAL. WE ALSO DIRECT THE ASSESSEE TO EXTEND ALL SORT OF CO - OPERATION AND MAKE HIS APPEARANCE BEFORE PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : THE LD. CIT(A) AS AND WHEN CALLED FOR. ACCORDINGLY, APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25.6.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 TH JUNE , 2014 JJ: 2006 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )