SHRI CHANDRA PRAKASH BHIMAWAD, Ujjain V. THE ITO, Shajapur

ITA 755/IND/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6167 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-05-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 30-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: GIRISH AGRAWAL
• Keywords: Opportunity of being heard
• Section: 147; 148; 144

Judgement Text

CHANDRA PRAKASH BHIMAWAD ITA 755 OF 2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.755/IND/2015 A.Y. 2008-09 CHANDRA PRAKASH BHIMAWAD, SHAJAPUR PAN AKWPB 7439 G :: APPELLANT VS ITO-SHAJAPUR :: RESPONDENT ASSESSEE BY SHRI GIRISH AGRAWAL RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 04.5.2016 DATE OF PRONOUNCEMENT 04.5.2016 O R D E R PER SHRI B.C. MEENA, AM THIS APPEAL IS FILED BY THE ASSESSEE CHALLENGING T HE ORDER OF LD. CIT(A)-UJJAIN, DATED 01.9.2015. 2. FACTS, IN BRIEF, ARE THAT THE ASSESSING OFFICER ISSUED NOTICE U/S 148 ON 12.7.2012. THE ASSESSING OFFICER COMPLET ED ASSESSMENT U/S 144 R.W.S. 147 ON 12.3.2014 MAKING A N ADDITION OF RS.33,34,000/- U/S 68 OF THE I.T. ACT. THROUGH FIRS T GROUND, THE ASSESSEE HAS AGITATED THAT THE ASSESSING OFFICER WA S NOT JUSTIFIED CHANDRA PRAKASH BHIMAWAD ITA 755 OF 2015 2 IN APPLYING THE PROVISIONS OF SECTION 144 OF THE I. T. ACT AND LD. CIT(A) WAS NOT JUSTIFIED IN CONFIRMING THE SAME AS NO PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WAS GRAN TED BY THE ASSESSING OFFICER. AGAINST THE SAME, THE ASSESSEE A PPROACHED THE LD. CIT(A), WHO CONFIRMED THE ADDITION OF THE A SSESSING OFFICER. BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE US. 3. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE HAS REITERATED SUBMISSIONS MADE BEFORE AUTHORITIES BELOW AND CONTENDED THAT THE ASSESSING OFFICER DID NOT AFFORD PROPER OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE HAD APPEARED BE FORE THE ASSESSING OFFICER ON 05.9.2012. ON THE DATE FIXED O N 28.2.2014, THE ASSESSEE COULD NOT APPEAR OWING TO HIS ILL-HEAL TH, FOR WHICH, MEDICAL CERTIFICATE, AFFIDAVIT AND BANK STATEMENT W ERE PRODUCED. THE ASSESSING OFFICER DID NOT APPRECIATE THE SAME A ND MADE THE ADDITION. THUS, THE ADDITION IS NOT JUSTIFIED. THE LD. CIT(A) TOO, WITHOUT CONSIDERING THE SAME, CONFIRMED THE ACTION OF THE ASSESSING OFFICER, WHICH IS NOT JUSTIFIED. ON THE O THER HAND, LD. DR PLACED RELIANCE ON THE ORDERS OF THE REVENUE AUTHOR ITIES. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD AND FIND THAT THE ASSESSEE HAS FILED A PAPER CHANDRA PRAKASH BHIMAWAD ITA 755 OF 2015 3 BOOK RUNNING INTO 26 PAGES ALONG WITH WRITTEN SUBMI SSIONS, WHEREIN, THE RELEVANT DOCUMENTS HAVE BEEN ANNEXED. THE ASSESSEE HAS AGITATED THAT SUBMISSIONS OF THE ASSES SEE AND RELEVANT DOCUMENTS HAVE NOT BEEN APPRECIATED IN THE PROPER PERSPECTIVE. WE FIND THAT THE ASSESSEE HAD APPEARED BEFORE THE ASSESSING OFFICER ON 05.9.2012. ON THE DATE FIXED O N 28.2.2014, THE ASSESSEE COULD NOT APPEAR OWING TO HIS ILL-HEAL TH, FOR WHICH, MEDICAL CERTIFICATE, AFFIDAVIT AND BANK STATEMENT W ERE PRODUCED, THEREFORE, THE NON-APPEARANCE OF THE ASSESSEE IS EX PLAINED. HOWEVER, THE REVENUE AUTHORITIES DID NOT APPRECIATE THE SAME AND MADE ADDITION WITHOUT AFFORDING SUFFICIENT OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE. WE FIND THAT ASSESSEE HAS FURNISHE D A WRITTEN SUBMISSION BEFORE US TOO. ALL THESE REQUIRE RECONSI DERATION AT THE LEVEL OF THE ASSESSING OFFICER. THUS, WE SET ASIDE THE ORDERS OF THE REVENUE AUTHORITIES. THE MATTER IS RESTORED BACK TO THE FILE OF THE LD. AO WITH DIRECTION TO DECIDE THE ISSUES IN VIEW OF THE DISCUSSION MADE HEREINABOVE. THE AO SHALL DECIDE THE ISSUE DE NOVO AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE SHALL BE AT LIBERTY TO FILE ANY FURTHER EVIDENCE, I F ANY, IN SUPPORT OF THE CLAIM. CHANDRA PRAKASH BHIMAWAD ITA 755 OF 2015 4 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 04.5.2016 . SD/- ( D.T. GARASIA) JUDICIAL MEMBER SD/- (B.C. MEENA) ACCOUNTANT MEMBER DATED : 04.5.2016 !VYS! COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR, INDORE