Sh Dinesh Bhardwaj LGovt. Contractor, Jalandhar V. The Asstt .Commissioner of .Income-tax, Hoshiarpur

ITA 97/ASR/2011

• Counselvise Citation: 9720914 RSA 2011
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-07-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 22-03-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO.97(ASR)/2011 ASSESSMENT YEAR:2001-02 PAN :ACUPD2350A SH DINESH BHARDWAJ VS. THE A.C.I.T. GOVT. CONTRACTOR, HOSHIARPUR RANGE, HOSHIARPUR (PB). HOSHIARPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. SURINDER MAHAJAN, CA RESPONDENT BY: NONE DATE OF HEARING:16/07/2012 DATE OF PRONOUNCEMENT:17/07/2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER OF CIT(A), JALANDHAR, DATED 28.12.2010 FOR THE ASSE SSMENT YEAR 2001-02, ON THE FOLLOWING GROUNDS: 1. (A) THAT ON THE FACTS & CIRCUMSTANCES OF THE CA SE, LD. CIT(A) JALANDHAR, HAS GROSSLY ERRED IN MAKING ADDIT ION OF RS.1,17,205/- AFTER DELETING ADDITION OF RS.4,70,00 0/- MADE BY THE AO ON ACCOUNT OF ALLEGED INTRODUCTION OF CASH. ADDITION MADE AT RS.1,17,205/- BY THE LD. CIT(A) ON ACCOUNT OF ALLEGED BOGUS CREDITS IN CASH BOOK IS ILLEGAL AND BAD IN LA W. 2 (B) THAT ADDITION OF RS.1,17,205/- ON ACCOUNT OF A LLEGED BOGUS CREDITS AS MADE BY THE LD. CIT(A) IS ILLEGAL AND BAD IN LAW SINCE NO OPPORTUNITY WAS GRANTED TO THE ASSESSE E TO EXPLAIN THE SAME. (C) THAT IMPUGNED ORDER PASSED BY THE LD. CIT(A) I S CONTRARY TO THE PROVISIONS OF LAW AND AGAINST ALL CANONS OF NATURAL JUSTICE AND IS ALSO CONTRARY TO FACTS, MATERIAL AND EVIDENC E EXISTING ON RECORDS. 2. THAT THE ASSESSEE REQUESTS FOR LEAVE TO ADD OR A MEND THE GROUNDS OF APPEAL BEFORE THE APPEAL IS HEARD OR DIS POSED OF. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE, SH. SURINDER MAHAJAN, CA STATED THAT THE LD. FIRST APPELLATE AUT HORITY HAS MADE THE ADDITION IN DISPUTE WITHOUT AFFORDING ANY OPPORTUNI TY TO THE ASSESSEE FOR SUBSTANTIATING HIS CLAIM. HE REQUESTED THAT IN THE INTEREST OF JUSTICE, THE ISSUE IN DISPUTE, MAY BE SET ASIDE TO THE FILE OF THE CIT (A) TO DECIDE THE SAME AFRESH UNDER THE LAW AFTER AFFORDING ADEQUATE OPPOR TUNITY TO THE ASSESSEE. 3. NONE WAS PRESENT ON BEHALF OF THE DEPARTMENT. 4. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASE AND ESPECIALLY, THE REQUEST MADE BY THE LD. COUNSEL FO R THE ASSESSEE FOR GRANTING AN OPPORTUNITY TO THE ASSSESSEE FOR SUBSTANTIATING THE CLAIM, WHICH IS UNDER DISPUTE, IN THE PRESENT APPEAL, WE ARE OF THE CONSI DERED VIEW THAT THE REQUEST OF THE ASSESSEES COUNSEL IS GENUINE AND SHOULD BE ACCEPTED. THEREFORE, IN 3 THE INTEREST OF JUSTICE, THE ISSUE IN DISPUTE IS SE T ASIDE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH AFTER GIVING AN OP PORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO.97(ASR)/2011 IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17TH JULY, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH JULY, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. DINESH BHARDWAJ GOVT. CONTRACTOR, HOSHIARPUR. 2. THE ACIT, HOSHIARPUR 3. THE CIT(A), JLR. 4. THE CIT, JLR 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.