The ACIT, 3(1), Indore V. Smt. Kamla Agarwal, Indore

ITSSA 83/IND/2010

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 7965 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 17-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAMLESH JAIN
• Assessee Lawyers: ARUN DEWAN
• Keywords: Assessment record

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER IT(SS) A NO. 83/IND/2010 BLOCK PERIOD 1.4.1996 TO 13.11.2002 ACIT-3(1), INDORE ... APPELLANT VS SMT. KAMLA AGRAWAL INDORE PAN- K-719 ... RESPONDENT APPELLANT BY : SHRI ARUN DEWAN DEPARTMENT BY : SHRI KAMLESH JAIN DATE OF HEARING : 19.10.2011 DATE OF PRONOUNCEMENT : 19.10.2011 O R D E R PER JOGINDER SINGH THE REVENUE IS IN APPEAL BEFORE US AGAINST THE ORD ER DATED 25.6.2010 OF THE LEARNED COMMISSIONER OF INCO ME TAX 2 (APPEALS) ON THE GROUND THAT ON THE FACTS AND IN TH E CIRCUMSTANCES OF THE CASE, THE ASSESSMENT FRAMED U/ S 158BD OF THE ACT FOR THE BLOCK PERIOD FROM 1.4.1996 TO 13 .11.2002 WAS WRONGLY QUASHED. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSMENT WAS COMPLETED U/S 158BD OF THE ACT WITHOUT RECORDING SA TISFACTION. IN THE FIRST ROUND OF APPEAL, THE TRIBUNAL HAS REST ORED THE MATTER BACK TO THE FILE OF THE LEARNED COMMISSIONER OF INC OME TAX (APPEALS) FOR VERIFICATION OF RECORDING OF SATISFAC TION VIDE ITS ORDER DATED 26 TH SEPTEMBER, 2008. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) PURSUANT TO THE DIRECTION O F THE TRIBUNAL ASKED FOR A REMAND REPORT FROM THE ASSESSI NG OFFICER VIDE LETTER DATED 10.10.2009. THE ASSESSING OFFICE R VIDE LETTER DATED 22.10.2009 SUBMITTED AS UNDER :- KINDLY REFER TO YOUR HONOURS LETTER NO. CIT(A)-II/IND/IT-228/09-10 DATED 11.09.09 ON THE ABOVE SUBJECT. AS DESIRED, I AM SUBMITTING HEREWITH THE CASE RECORDS OF SMT. KAMLA AGRAWAL INDORE FOR THE BLOCK PERIOD 1.4.1996 TO 13.11.2002 IN ONE VOLUME. ON THE BASIS OF THE DOCUMENTS SENT BY THE ASSESSING OFFICER ALONG WITH REMAND REPORT, THE LEARNED COMMISSIONER OF INCOME 3 TAX (APPEALS) OBSERVED THAT INSTEAD OF PRODUCING TH E SATISFACTION NOTE BEFORE ISSUE OF NOTICE U/S 158BD OF THE ACT, THE ASSESSING OFFICER HAS FORWARDED THE ASSESSMENT RECORD. AFTER VERIFICATION OF THE RECORD, IT WAS FOUND BY T HE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) THAT NO SATISF ACTION WAS RECORDED BY THE ASSESSING OFFICER U/S 158BD OF THE ACT. UNDER THESE CIRCUMSTANCES, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HELD THAT IN VIEW OF THE DECIS ION OF THE HON'BLE SUPREME COURT IN THE CASE OF MANISH MAHESHW ARI, THE ASSESSMENT IS VOID AB INITIO. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON FILE. BEFORE US, THE FIN DING RECORDED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) WAS NOT CONTROVERTED BY THE LEARNED SENIOR DR. WE, THEREFO RE, DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE LEARNED COMM ISSIONER OF INCOME TAX (APPEALS) IN ANNULLING THE ASSESSMENT IN THE ABSENCE OF SATISFACTION RECORDED BY THE ASSESSING O FFICER. 4 FINALLY, THE APPEAL OF THE REVENUE IS HAVING NO ME RIT, THEREFORE, DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN IN THE PRESENCE O F LEARNED REPRESENTATIVES FROM BOTH THE SIDES AT THE CONCLUSION OF THE HEARING. SD SD (R.C.SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19.10.2011 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE DN/-