Smt Sheela Karan, Dhanbad V. ACIT, Dhanbad

ITSSA 25/RAN/2016

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3787 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 23-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 25-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER IT (SS) A NO. 24/RAN/20 1 6 ASSESSMENT YEAR : 2004 - 2005 SH. VIRESHWAR PRASAD KARAN, JHARNAPARA, HIRAPUR, DHANBAD VS. ACIT, CENTRAL CIRCLE, AAYAKAR BHAVAN, LUBY CIRCULAR ROAD, DHANBAD. PAN/GIR NO. AHJPK 4243 K (APPELLANT ) .. ( RESPONDENT ) IT(SS)A NO.25/RAN/20 1 6 ASSESSMENT YEAR: 2004 - 2005 SMT SHEELA KARAN, YASHOWAN PLAZA, HIRPUR, PARK MARKET, DHANBAD VS. ACIT, CENTRAL CIRCLE, AAYAKAR BHAVAN, LUBY CIRCULAR ROAD, DHANBAD. PAN/GIR NO. AHUPK 2404 P (APPELLANT ) .. ( RESPONDENT ) IT(SS)A NO.26/RAN/20 1 6 ASSESSMENT YEAR: 2004 - 2005 DR. SANJEET KISHORE KARAN, C/O PARK CLINIC, HIRAPUR, DHANBAD VS. ACIT, CENTRAL CIRCLE, AAYAKAR BHAVAN, LUBY CIRCULAR ROAD, DHANBAD. PAN/GIR NO.ADWPK 4615 L (APPELLANT ) .. ( RESPONDENT ) 2 IT(SS)A NOS.27 & 28/RAN/20 1 6 ASSESSMENT YEAR: 2004 - 2005 & 2007 - 08 SH. SANGEETA KARAN, YASHOVAN PLAZA, PARK MARKET, HIRAPUR, DHANBAD VS. ACIT, CENTRAL CIRCLE, AAYAKAR BHAVAN, LUBY CIRCULAR ROAD, DHANBAD. PAN/GIR NO.AFSPK 2836 F (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY: SHRI S.K.PODDAR & DEVESH PODDAR, ADV REVENUE BY : SHRI DEEPAK KUMR SUT A RIYA, CIT(A), JSR DATE OF HEARING : 22 /05 / 201 8 DATE OF PRONOUNCEMENT : 23 /05/ 2018 O R D E R PER N.S.SAINI, AM THESE ARE APPEALS FILED BY DIFFERENT ASSESSEE S AGAINST THE SEPARATE ORDERS OF CIT(A) - 3 PATNA, ALL DATED 15.3.2016 , F OR THE ASSESSMENT YEAR 2004 - 05 AND ALSO IN CASE OF DR. SANGEETA KARAN FOR THE ASSESSMENT YEAR 2007 - 08. 2. AT THE OUTSET, LD A.R. OF THE ASSESSEE REFERRED TO THE CIT(A)S ORDERS OF THE DIFFERENT ASSESSEES AND SUBMITTED THAT ALTHOUGH THE CIT(A) ADJOURNED THE APPEALS FOR HEARING ON SEVERAL DATES, THE ASSESSEE DID NOT APPEAR, AND THEREFORE, THE APPEALS WERE DISMISSED BY THE CIT (A). LD A.R. PRAYED THAT 3 ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEES TO PRESENT THEIR CASE BEFORE THE CIT(A). 3 . LD D.R. VEHEMENTLY OPPOSED TO THE GRANTING OF ANOTHER OPPORTUNITY TO THE ASSESSEE BEFORE THE CIT(A) AND SUBMITTED THAT SUFFICIENT OPPORTUNITIES HAVE BEEN ALLOWED BY THE CIT(A) AND THE ASSESSEE S HAVE FAILED TO COMPLY WITH THE SAME AND, THEREFORE, NO MERCY SHOULD BE SHOWN TO THE ASSESSE E S AT THIS STAGE OF PROCEEDINGS. 4 . AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT IN ORDER TO RENDER SUBSTANTIAL JUSTICE TO THE ASSESSEE S , ALL MATERIALS FACTS ARE REQUIRED TO BE BROUGHT ON RECORD TO A DJUDICATE THE ISSUE. FOR DOING SO, AN OPPORTUNITY HAS TO BE ALLOWED TO THE ASSESSEE S . FURTHER, WE ARE ALIVE TO THE FACT T HAT THE ALL THE ASSESSEES HAD BEEN HABITUAL DEFAULTER S IN COMPLYING WITH THE NOTICES ISSUED BY THE CIT(A). 5 . LD A.R. OF THE ASSESSEE HAS UNDERTAKEN BEFORE US THAT IF ONE MORE OPPORTUNITY IS GRANTED TO THE ASSESSEE S , THE ASSESSEE S WILL DEFINITELY APPEAR BEFORE THE CIT(A) AND PRESENT THEIR CASE. KEEPING THIS UNDERTAKING OF LD A.R. OF THE ASSESSEE IN VIEW IN THE OPEN COURT, WE SET ASIDE THE ORDERS OF THE CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE WITH A DIRECTION TO RE - ADJUDICATE THE ISSUES INVOLVED IN THE PRESENT APPEALS AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WITH THESE DIRECTIONS, THE APPEALS OF THE ASSESS EE S ARE ALLOWED FOR STATISTICAL PURPOSES. 4 6 . IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 /05 /201 8 SD/ - SD/ - (PAVAN KUMAR GADALE) (N.S SAINI) JUDICIAL MEMBER A CCOUNTANT MEMBER RANCHI; DATED 23 /05 /201 8 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PS, ITAT, CAMP AT RANCHI 1. THE APPELLANT : ASSESSEES 2. THE RESPONDENT: ACIT, CENTRAL CIRCLE, DHNBAD 3. THE CIT(A) - 3, PATNA 4. PR. CIT , 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//