Vipandan Sahakari Samiti Maryadit, Sarangpur V. ITO Shajapur, Shajapur

ITA 833/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0664 (ITAT-INDORE)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 22-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MAURYA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

VIPANDAN SAHAKARI 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NOS. 833 & 135/IND/2019 ASSESSMENT YEAR: 2012-13 VIPANDAN SAHA KARI SAMITI MARYADIT, SARANGPUR / VS. ITO SHAJAPUR ( APPELLANT ) ( REVENUE ) P.A. NO. AAALV0434B APPELLANT BY WRITTEN SUBMISSION REVENUE BY SHRI R.P. M A URYA , SR. DR DATE OF HEARING: 10.06.2020 DATE OF PRONOUNCEMENT: 10.06.2020 / O R D E R PER KUL BHARAT, J.M: THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT(APPEALS), UJJAIN, DATED 25.01 .2019 PERTAINING TO ASSESSMENT YEAR 2012-13. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL IN ITANO.833/IND/2019: 1.THAT THE LD. CIT(A) HAS ERRED IN PASSING EX-PART E DECISION WITHOUT CONSIDERING THE FACTS OF THE CASE. 2. THAT THE LD. CIT(A) AND LD. ITO HAS ERRED IN LEV YING PENALTY OF RS.10000/- U/S 271(1)(B). VIPANDAN SAHAKARI 2 3. THAT THE LD. CIT(A) AS WELL AS THE ITO HAS NOT G IVEN REASONABLE OPPORTUNITY OF BEING HEARD BEFORE LEVYIN G THE PENALTY. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL IN ITANO.835/IND/2019: 1.THAT THE LD. CIT(A) HAS ERRED IN PASSING EX-PART E DECISION WITHOUT CONSIDERING THE FACTS OF THE CASE. 2. THAT THE LD. CIT(A) AND LD. ITO HAS ERRED IN LEV YING PENALTY OF RS.75100/- U/S 271(1)(B). 3. THAT THE LD. CIT(A) AS WELL AS THE ITO HAS NOT G IVEN REASONABLE OPPORTUNITY OF BEING HEARD BEFORE LEVYIN G THE PENALTY. 2. THE ASSESSEE HAS FILED A WRITTEN SUBMISSION THRO UGH WHICH IT HAS SUBMITTED THAT THESE APPEALS BEFORE THE LD. CIT (A) WERE FIXED ON VARIOUS DATES AND HAS BEEN DECIDED EX-PARTE. ON SOM E DAYS OF HEARING THE COUNSEL OF THE ASSESSEE APPEARED BUT TH E APPEALS COULD NOT BE HEARD. IT IS HUMBLY PRAYED THAT FOR THE CAUS E OF NATURAL JUSTICE THE MATTERS MAY KINDLY BE SET ASIDE BEFORE THE LD. CIT(A). 3. LD. DEPARTMENTAL REPRESENTATIVE (DR) OPPOSED THE SE SUBMISSIONS AND SUPPORTED THE ORDER OF THE AUTHORIT IES BELOW. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE O RDERS OF LOWER AUTHORITIES. CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE OF THE VIEW THAT SINCE NO MEANINGFUL OPPORTUNIT Y WAS PROVIDED TO THE ASSESSEE, IN THE INTEREST OF JUSTICE, THE AS SESSEES MATTER IS VIPANDAN SAHAKARI 3 LIABLE TO BE RECONSIDERED BY THE LD. CIT(A). ACCORD INGLY, THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTO RED BACK TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) SHOULD DECID E THE APPEALS AFRESH ON MERITS IN TERMS AS INDICATED HEREINABOVE AFTER A FFORDING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER L AW AND THE ASSESSEE IS ALSO DIRECTED TO COOPERATE/APPEAR BEFOR E LD. CIT(A) IN THIS REGARD. 5. IN RESULT, APPEALS FILED BY THE ASSESSEE ARE ALL OWED FOR STATISTICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 10.06.20 20. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED : 10/06/2020 PATEL/PS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE