Sri Sanjay Kumar Jaiswal, West Singhbhum V. ACIT, Jamshedpur

ITA 81/RAN/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2179 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 15-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K PODDAR
• Keywords: Opportunity of being heard
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: RANCHI BENCH SMC, RANCHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO. 81/RAN/2015 ASSESSMENT YEAR: 2007-08 SH. SANJAY KUMAR JAISWAL, CHAIBASA, DIST. WEST SINGHBHUM, JHARKHAND (PAN: ABRPJ0479L) VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3, JAMSHEDPUR (APPELLANT) (RESPONDENT) APPELLANT BY SH. S.K. PODDAR, ADV. RESPONDENT BY SH. ARVIND KUMAR, DR DATE OF HEARING 02.03.2016 DATE OF PRONOUNCEMENT 04.03.2016 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A), DATED 21.05.2014 AND PERTAINS TO THE ASSESSMENT YEA R 2007-08. 2. THERE ARE VARIOUS ISSUES RAISED ON THE MERITS OF THIS CASE BY THE ASSESSEE, BUT AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE PRA YED THAT THE ASSESSEE HAS NOT BEEN ABLE TO CANVASS THE CASE PROPERLY BEFORE THE L D. CIT(A). FOR THIS, IT WAS SUBMITTED THAT THE ASSESSEE RESIDES AT BOKARO STEEL CITY AND PROPER NOTICES ON TIME WAS NOT RECEIVED BY THE ASSESSEE. LD. COUNSEL FURTHER PRAYED THAT IF AN OPPORTUNITY BE GIVEN, THE ASSESSEE SHALL BE ABLE TO CANVASS HIS APPEAL BEFORE THE LD. CIT(A). LD. COUNSEL FURTHER SUBMITTED THAT ON M ERIT, THE ISSUE INVOLVED IS THE ADDITION MADE ON THE BASIS OF THE STATEMENT OBTAINE D AT THE TIME OF SURVEY. HE SUBMITTED THAT THE HONBLE APEX COURT IN THE CASE O F CIT VS. S. KHADER KHAN 2 ITA NO. 81/RAN/2015 AY: 2007-08 SON, [2012] 25 TAXMANN.COM 413 (SC) HAS HELD THAT THE STATEMENT OBTAINED AT THE TIME OF SURVEY WITHOUT CORROBORATING EVIDENCE A RE NOT BINDING. 3. PER CONTRA, LD. DR RELIED UPON THE ORDER OF THE AUTHORITIES BELOW. 4. UPON CAREFUL CONSIDERATION, I FIND THAT SINCE I T IS THE PRAYER OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE ASSESSEES CASE H AS NOT BEEN PROPERLY CANVASSED BEFORE THE LD. CIT(A). HENCE, THE INTEREST OF JUSTI CE WOULD BE SERVED, IF AN OPPORTUNITY IS GIVEN TO THE ASSESSEE TO APPEAR BEFO RE THE LD. CIT(A) AND PROPERLY CANVASS THE APPEAL. ACCORDINGLY, I REMIT THE ISSUE RAISED IN THE APPEAL TO THE FILE OF THE LD. CIT(A), WHO IS DIRECTED TO CONSIDER THE ISSUE AFRESH AFTER GIVING ASSESSEE AN OPPORTUNITY OF BEING HEARD. ASSESSEE IS ALSO DIRECTED TO COOPERATE AND SUO MOTU APPEAR BEFORE THE LD. CIT(A) WITHIN 30 DAYS OF THE RECEIPT OF THIS ORDER. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 4 TH MARCH, 2016. SD/- (SHAMIM YAHYA) ACC OUNTANT MEMBER DATED: 4 TH MARCH, 2016. RAJESH, SR.PS/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER SR. P.S., ITAT, RANCHI