Agarwal Omprakash B, Ichalkaranji V. Deputy Commissioner of Income-tax,

ITA 770/PUN/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9200 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-10-2019
• Assessment Year: 2006-2007
• Appeal Filed On: 20-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 201; 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM SL. NO. ITA NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 - 4 767/PUN/2016 768/PUN/2016 769/PUN/2016 770/PUN/2016 MR. AGARWAL OMPRAKASH B, GAT NO.306/A/6, PLOT NO.14/16, NEAR PARIKH HOUSING SOCIETY, ICHALKARANJI 416115 PAN: AAZPA0942L DCIT, CENTRAL CIRCLE, KOLHAPUR 1999 - 2000 2002 - 2003 2005 - 2006 2006 - 2007 5 - 10 771/PUN/2016 772/PUN/2016 773/PUN/2016 774/PUN/2016 775/PUN/2016 776/PUN/2016 MRS. POOJA OMPRAKASH AGARWAL, GAT NO.306/A/6, PLOT NO.14/16, NEAR PARIKH HOUSING SOCIETY, ICHALKARANJI 416115 PAN: AAVPA5616P DCIT, CENTRAL CIRCLE, KOLHAPUR 1999 - 2000 2001 - 2002 2002 - 2003 2003 - 2004 2004 - 2005 2005 - 2006 11 - 12 1432/PUN/2016 1433/PUN/2016 SMT. SUSHILA SUBHASH AGARWAL, SWAROOP, H.NO.6, W.NO.6, SAHAKARNAGAR, SANGLI ROAD, ICHALKARANJI 416115 PAN: AAVPA5617N DCIT, CENTRAL CIRCLE, KOLHAPUR 2003 - 2004 2005 - 2006 13 - 16 1434/PUN/2016 1435/PUN/2016 1436/PUN/2016 1437/PUN/2016 MEGHNA SUBHASH AGARWAL, SWAROOP, H.NO.6, W.NO.6, SAHAKARNAGAR, SANGLI ROAD, ICHALKARANJI 416115 PAN: ADSPA9538L DCIT, CENTRAL CIRCLE, KOLHAPUR 2001 - 2002 2002 - 2003 2003 - 2004 2004 - 2005 17 - 20 1438/PUN/2016 1439/PUN/2016 1440/PUN/2016 1441/PUN/2016 MEENAL SUBHASH AGARWAL, SWAROOP, H.NO.6, W.NO.6, SAHAKARNAGAR, SANGLI ROAD, ICHALKARANJI 416115 PAN: ADSPA6159K DCIT, CENTRAL CIRCLE, KOLHAPUR 2001 - 2002 2002 - 2003 2003 - 2004 2004 - 2005 A SSESSEE BY : SHRI M.K. KULKARNI REVENUE BY : SHRI S.P WALIMBE 2 AGARWAL GROUP OF CASES / DATE OF HEARING : 04 .10 .2019 / DATE OF PRONOUNCEMENT : 04 .10 .2019 / ORDER PER BENCH : THESE BUNCH OF TWENTY APPEALS PREFERRED BY DIFFERENT ASSESSEES FOR THE VARIOUS ASSESSMENT YEARS MENTIONED IN THE CAPTION EMANATES FROM THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) . 2. WE NOTICE THAT ALL THE APPEALS IS TIME BARRED EITHER BY 12 OR 88 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT ALONG WITH CONDONAT ION OF DELAY PETITION. WE HAVE GONE THROUGH THE CONDONATION PETITION AS WELL AS THE AFFIDAVIT AND HAVE FOUND THAT REASONS SPECIFIED THEREIN ARE JUSTIFIED AND THAT THE DELAY CANNOT BE ATTRIBUTED TO THE DELIBERATE CONDUCT OF THE ASSESSEE NEITHER THROUGH INTE NTION NOR THROUGH ACTION. THE REASONS FOR DELAY IN FILING THE APPEAL LATE WERE BEYOND THE CONTROL OF THE ASSESSEE AND EVEN THE LD. DR STATED THAT HE HAS NO OBJECTION, IF THE DELAY IS CONDONED. IN VIEW OF THE MATTER, WE CONDONE THE DELAY AND PROCEED TO HEA R THE APPEALS ON MERITS. 3 . AT THE VERY OUTSET, IT I S SUBMITTED BY THE LD. AR OF THE ASSESSEE THAT ALONG WITH THE GROUNDS OF APPEAL IN THE APPEAL MEMO, THEY HAVE ALSO FILED ADDITIONAL GROUNDS OF APPEAL. THESE ADDITIONAL GROUNDS PERTAINS TO THE ISSUES WHICH WERE FILED BEFORE THE LD. CIT(APPEALS) IN THE FIRST ROUND. THE LD. CIT(APPEALS) THOUGH HAS DELIBERATED ON THE GROUNDS IN THE APPEAL MEMO, HOWEVER, HAS NOT ADJUDICATED THE ADDITIONAL GROUNDS FILED BEFORE HIM. IT IS THE CONTENTION OF THE LD. AR OF THE ASSESSEE THAT CALL FOR JUSTICE DEMANDS THAT 3 AGARWAL GROUP OF CASES ALL THESE AD DITIONAL GROUNDS SHOULD HAVE BEEN ADJUDICATED BY THE LD. CIT(APPEALS). 4 . PER CONTRA, THE LD. DR SUBMITTED THAT IN THE FIRST ROUND, THE GROUNDS OF APPEAL WERE ADJUDICATED BY THE LD. CIT(APPEALS) WHICH WERE IN THE APPEAL MEMO. THAT WHEN THE MATTER TRAVELLE D BEFORE THE TRIBUNAL, THE QUESTION AROSED REGARDING VALIDITY OF SERVICE OF NOTICE U/S. 143(2) R.W.S. 153(A) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). THAT FURTHER ON TECHNICAL ASPECTS, THE TRIBUNAL RESTORED THE MATTER BACK TO THE FILE OF THE LD. CIT(APPEALS). THE CONTENTION OF THE LD. AR OF THE ASSESSEE THAT THE GROUNDS WERE NOT ADJUDICATED, IS THEREFORE, NOT CORRECT SINCE THE LD. CIT(APPEALS) IN THE SECOND ROUND HAS ONLY FOLLOWED THE DIRECTIONS OF THE TRIBUNAL ON THE TECHNICAL A SPECTS OF SERVICE OF NOTICE U/S.143(2) R.W.S. 153(A) OF THE ACT. 5 . WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIVAL CONTENTIONS. THE ASSESSEE HAD FILED ADDITIO NAL GROUNDS WITH RESPECT TO THESE CASE S BEFORE THE SUB - ORDINATE AUTHORITIES. IN THE FIRST ROUND, THE LD. CIT(APPEALS) THOUGH ADJUDICATED THE GROUNDS OF APPEAL IN APPEAL MEMO, HOWEVER, THERE IS NO MENTION OF ADJUDICATION OF ADDITIONAL GROUNDS BY HIM. IT IS ALSO CORRECT THAT THE IN THE SECOND RO UND, THE LD. CIT(APPEALS) FOLLOWED THE DIRECTIONS OF THE TRIBUNAL REGARDING VALIDITY OF SERVICE OF NOTICE U/S.143(2) R.W.S. 153(A) OF THE ACT AND IN TOTALITY THE GRIEVANCE OF THE ASSESSEE FOR NON ADJUDICATING THE ADDITIONAL GROUNDS BY THE FIRST APPELLATE A UTHORITY STILL REMAINS OPEN. IN THE INTEREST OF JUSTICE, WE ARE OF THE CONSIDERED VIEW THAT THESE ADDITIONAL GROUNDS WHICH HAS BEARING WITH THE GROUNDS FILED IN THE APPEAL MEMO AND ALSO BE ADJUDICATED BY THE FIRST APPELLATE AUTHORITY AND THEREFORE, IN TOT ALITY, FOR ALL THESE CASES, THE ADDITIONAL GROUNDS AS WELL AS THE OTHER GROUNDS IN THE APPEAL MEMO ARE REMITTED BACK TO THE FILE OF LD. CI T(APPEALS) FOR ADJUDICATION AFTER 4 AGARWAL GROUP OF CASES FOLLOWING THE PR INCIPLE S OF NATURAL JUSTICE. I N VIEW OF THE MATTER, WE SET ASIDE T HE RESPECTIVE ORDERS OF THE LD. CIT(APPEALS) AND ORDER ACCORDINGLY. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE S ARE ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS AFORESAID. ORDER PRO NOUNCED ON 04TH DAY OF OCTOBER , 201 9 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 4 TH OCTOBER , 2019 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT(APPEALS) 4. THE CONCERNED CIT. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 5 AGARWAL GROUP OF CASES DATE 1 DRAFT DICTATED ON 04 .10 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 04 . 10 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER