Rajendrasingh Yadav, Pune V. Deputy Commissioner of Income-tax, Central Circle -1 (3), Pune

ITA 909/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9026 (ITAT-PUNE)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 03-09-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 14-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARISE OUT OF PASSE D
• Keywords: Reassessment proceedings
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NOS.908 TO 912/PUN/2019 / ASSESSMENT YEARS : 2007-08 TO 2011-12 RAJENDRASINGH YADAV, FLAT NO.1202, BLDG. NO. P-4, EMPIRE ESTATE, CHINCHWAD, PUNE-411017. PAN : AABPY0300N VS. DCIT, CENTRAL CIRCLE-1(3), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THESE FIVE APPEALS BY THE ASSESSEE ARISE OUT OF THE ORDER PASSED BY THE CIT(A)-11, PUNE ON 26.03.2019 IN RELATION TO THE ASSESSMENT YEARS 2007-08, 2008-09, 2009-10, 2010-11 AND 2011-12. SINCE COMMON ISSUES ARE RAISED IN THESE APPEALS, I AM, THEREFORE, PROCEEDING TO DISPOSE THEM OFF BY THIS CONSOLIDA TED ORDER FOR THE SAKE OF CONVENIENCE. 2. THE FIRST GROUND RAISED IN ALL THESE APPEALS IS AGAINST THE LD. CIT(A) NOT GIVING ANY DECISION ON THE GROUND OF REOPEN ING APPELLANT BY NONE RESPONDENT BY SHRI S. P. WALIMBE DATE OF HEARING 13-01-2020 DATE OF PRONOUNCEMENT 14-01-2020 ITA NOS.908 TO 912/PUN/2019 RAJENDRASINGH YADAV 2 OF THE REASSESSMENT U/S 148 OF THE INCOME TAX ACT, 196 1 (HEREINAFTER CALLED AS THE ACT). 3. BRIEF FACTS OF THE CASE FOR THE A.Y. 2007-08 ARE THA T THE ASSESSEE WAS FOUND TO HAVE FORWARDED LOAN OF RS.28,67 ,288/- TO M/S CHOUDHARY ATTARSINGH YADAV MEMORIAL EDUCATION TRUST (CAYMET). IT WAS OBSERVED BY THE ASSESSING OFFICER THA T THE ASSESSEE HAD NOT FILED THE RETURN OF INCOME FOR THE YEAR U NDER CONSIDERATION. NOTICE U/S 148 OF THE ACT WAS ISSUED. IN PURSUANCE TO THE SAME, THE ASSESSEE FILED A RETURN OF INCO ME DECLARING TOTAL LOSS OF RS.7,95,952/-. THE ASSESSING OFF ICER COMPLETED THE ASSESSMENT AT TOTAL INCOME OF RS.14,38,950/-. FACTS OF THE OTHER APPEALS ARE MUTATIS MUTANDIS SIMILAR. THE ASSESSEE FILED APPEALS BEFORE THE LD. CIT(A). THE FIRST GROUND RAISED IN THE FORM NO.35 CHALLENGED THE INITIATION OF THE REASSESSMENT. THE LD. CIT(A) DECIDED THE APPEALS ON M ERITS WITHOUT ADJUDICATING ON THE FIRST GROUND TAKEN BY THE ASSESSEE FOR ALL THE YEARS UNDER CONSIDERATION AGAINST THE INITIATION OF REASSESSMENT. THE ASSESSEE IS AGGRIEVED BY THE NON- ADJUDICATION OF SUCH FIRST GROUND BY THE LD. CIT(A). ITA NOS.908 TO 912/PUN/2019 RAJENDRASINGH YADAV 3 4. I HAVE HEARD THE LD. DR AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. THESE APPEALS WERE FIXED FOR HEARIN G FOR FIRST TIME ON 03.09.2019. IN THE ABSENCE OF THE ASSES SEE PUTTING IN APPEARANCE, THE MATTER WAS ADJOURNED TO 05.09.2019. O N THAT DATE, AGAIN THE ASSESSEE WAS ALSO ABSENT. THEREAFTER, CE RTAIN NOTICES WERE ISSUED. THE LAST NOTICE SENT TO THE ASSESSEE F IXING HEARING FOR TODAY HAS AGAIN REMAINED UNCOMPLIED WITH. AS SUCH, I AM PROCEEDING TO DISPOSE OF THE APPEALS EX-PARTE QUA THE ASSESSEE. 5. FROM THE NARRATION OF THE FACTS ABOVE, IT IS NOTICED THAT THE ASSESSING OFFICER INITIATED THE REASSESSMENT PROCEEDINGS FOR THE YEARS UNDER CONSIDERATION AND MADE CERTAIN ADDITIONS. THE ASSESSEE CHALLENGED THE INITIATION OF REASSESSMENT PROCEEDINGS BEFORE THE LD. CIT(A). THE LD. CIT(A) WITHOUT ADJUDICATING SUCH LEGAL GROUND, PROCEEDED TO DISPOSE OF THE GROUNDS O N MERITS BY CONFIRMING CERTAIN ADDITIONS AGAINST WHICH THE ASSESSEE FILED THE FURTHER APPEALS. SINCE THE MAIN LEGAL GROU ND TAKEN BY THE ASSESSEE BEFORE THE LD. CIT(A) REMAINED UN - DISPOSED, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AN D ITA NOS.908 TO 912/PUN/2019 RAJENDRASINGH YADAV 4 THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A). I ORDER ACCORDINGLY AND DIRECT HIM TO DISPOSE THE FIRST GROUND TAKEN BEFORE HIM IN ALL THE APPEALS AND THEN PROCEED ON MERITS. 6. IN THE RESULT, ALL THE FIVE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JANUARY, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 14 TH JANUARY, 2020 SUJEET / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-11, PUNE 4. THE PR. CIT (CENTRAL), PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NOS.908 TO 912/PUN/2019 RAJENDRASINGH YADAV 5 DATE 1. DRAFT DICTATED ON 13-01-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 13-01-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -- JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -- JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *