Kamal Panjwani , Indore V. ACIT (Central)-3 (1), Indore

ITA 883/Ind/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6107 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-03-2021
• Assessment Year: misc
• Appeal Filed On: 23-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K C AGRAWAL
• Section: 148

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER HEARD THROUGH VIRTUAL HEARING ITA NO.883/IND/2019 ASSESSMENT YEAR:1987-88 SHRI KAMAL PANJWANI L/H LATE SHRI NAMDEV PANJWANI 61 KESARBAGH ROAD INDORE / VS. A CIT - I, INDORE ( APPELLANT ) ( REVENUE ) P.A. NO. AHUPP6789Q APPELLANT BY SHRI K . C . AGRAWAL , CA REVENUE BY SHRI HARSHIT BARI SR. - DR DATE OF HEARING: 10.03.2021 DATE OF PRONOUNCEMENT: 10.03.2021 / O R D E R PER KUL BHARAT, J.M: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (IN SHORT LD.CIT(APPEAL S)-II, INDORE, DATED 22.07.2019 PERTAINING TO ASSESSMENT YEAR 1987 -88. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEA L: NO NOTICE U/S 148 OF THE ACT WAS SERVED UPON THE A PPELLANT AS KAMAL PANJWANI /ITANO.883/IND/2019 2 PER LAW 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT THE LD. CIT(A) DID NOT DECIDE THE LEGAL GROUND IN RESPECT O F SERVICE OF NOTICE U/S 148 OF THE I.T. ACT, WHICH IS NOT JUSTIFIED. ON THE OTHER HAND, LD. SR. DR FAIRLY AGREED THAT THE GROUND IN RESPECT OF SERVICES OF NOTICE U/S 148 WAS RAISED BEFORE THE LD. CIT(A) WHICH REMA INED TO BE DECIDED. 3. WE HAVE HEARD THE RIVAL SUBMISSION AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. WE FIND THAT BEFORE LD. CIT(A) , THE ASSESSEE HAD RAISED LEGAL GROUND NO.1 WITH REGARD TO COMPLIANCE WITH THE PROVISIONS OF SECTION 147/148 OF THE ACT. FURTHER, THE ASSESSEE HAD ALSO FILED WRITTEN SUBMISSION ON THIS LEGAL POINT. HOWEVER, ON PERUSAL OF IMPUGNED ORDER, WE FIND THAT THE LD. CIT (A) DID NOT DECIDE THIS LEGAL GROUND, WHICH IS UNJUSTIFIED. THEREFORE, WE DIRECT THE LD. CIT(A) TO DECIDE THE LEGAL GROUND IN RESPECT OF SER VICES OF NOTICE U/S 148 OF THE ACT. KAMAL PANJWANI /ITANO.883/IND/2019 3 4. IN RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 10.03.20 21. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED : 10/03/2021 PATEL/PS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE