LATE PROMOD KUMAR JAYASWAL,RANCHI V. ACIT CENTRAL CIRCLE-2, RANCHI

ITA 108/RAN/2023

AI Insights

The case involves appeals filed by the assessee, Late Pramod Kumar Jayaswal, against the orders passed by the CIT(A), Patna, for the assessment years 1991-1992 to 1996-1997. The appeals were related to the fodder scam, a significant financial scandal in India. The assessee had been convicted in connection with the scam, and the appeals sought to challenge the assessments made during the specified years. The CIT-Departmental Representative sought adjournment citing a heavy caseload and the complexity of the cases, which was not accepted by the Tribunal. The Tribunal decided to hear the appeals based on the submissions made by the assessee's representative, who highlighted a new development where the CBI acknowledged that only 20% of the benefits from the scam reached the suppliers. This new evidence was not considered by the AO or the CIT(A), leading to the decision to restore the cases for re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780078 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 1993-1994
• Appeal Filed On: 22-05-2023
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: DE V E P O D D; O T E
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, र ाँची न्य यपीठ, र ाँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकर अपील सं./ITA Nos.106-111/RAN/2023 (निि ारण वर्ा / Assessment Year :1991-1992 to 1996-1997) Late Pramod Kumar Jayaswal, L/H Manish Kumar Jaiswal, North Samaj Street, Tharpakhana, Ranchi-834001 Vs. ACIT, Central Circle-2, Ranchi स्थायी लेखा सं./PAN No. : ADEPJ 3479 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue by : None सुनवाई की तारीख / Date of Hearing : 06/10/2025 घोषणा की तारीख/Date of Pronouncement : 06/10/2025 आदेश / O R D E R Per Bench : These are the appeals filed by the assessee against the separate orders passed by the ld. CIT(A), Patna-3, dated 22.03.2023 & 23.03.2023 for the assessment years 1991-1992 to 1996-1997. 2. The ld. CIT-DR also sought adjournment in these cases on the following grounds :- Printed from counselvise.com ITA Nos.106-111/Ran/23 2 3. The number of cases posted during the week is nearly 250, out of the same, on daily basis, nearly in 72 to 75% of the cases, adjournments are being sought. As the Bench was constituted and the same was also intimated much in advance and the adjournment has been sought in the last minute, therefore, the adjournment applications are being rejected. 4. It may also be worthwhile to mention here that another reason given by the ld. CIT-Departmental Representative for adjournment is that in some of the appeals, orders have been passed by the office of the impugned CIT- DR personally. Here, it is to be mentioned that in respect of the orders of the ld. CIT(A), which have been challenged by the revenue, it can be said that it would be difficult for the ld. CIT-Departmental Representative to defend such orders, in so far as he would be arguing against his own orders. But in such cases, where the orders have been passed against the assessee and the assessee is in appeal, we find no reason as to why the ld. CIT-DR would not be able to defend his own orders. In any case orders have been issued against the assessee. When this was put to the ld. CIT- DR, it was a submission that should the Tribunal pass an order reversing the order of ld. CIT(A), he could be questioned under administrative provisions. This does not stand to be a reason, in so far as the appeal provisions have been provided by the statute. It is human to err. If there is no order passed by the Assessing Officer, then obviously post of CIT(A) is required and if there is no order of ld. CIT(A), there is no requirement of the Tribunal so on and so forth. Various stages of appeals are provided so that necessary proceedings are available for both the assessee and the Printed from counselvise.com ITA Nos.106-111/Ran/23 3 revenue to defend their stands. Decisions taken by the appellate authority as a judicial or quasi judicial forums, are not subject to administrative reviews. Appeal provisions are provided by the statute. It would also be worthwhile to mention here that repeatedly the courts have been holding that the ld. CIT(A) are quasi judicial authorities and no administrative pressure can be put on them to decide any issues in any specific manner. We are of the view that such apprehension of the ld. CIT-DR is unfounded. Consequently, the submission of the ld. CIT-Departmental Representative was that he is recusing from the arguments. His plea is accepted. Thus, all the appeals of the assessee are disposed off after considering the submissions of the ld. AR and the facts and circumstances of the case. 5. It was submitted by the ld.AR that admittedly these cases are relating to fodder scam. It was the submission that the assessee has also been convicted. It was the submission that the quashing petition are pending before the Hon’ble Jurisdictional High Court. It was further submitted that a new development has taken place in the impugned fodder scam group of cases, wherein the CBI has filed an affidavit that the actual benefits received by the suppliers was only 20%. It was the submission that this has not been considered by the AO nor ld. CIT(A). It was the prayer that the issues may be restored to the file of ld. AO for readjudication after considering the stand taken by the CBI as also the various other decisions of the Hon’ble Jurisdictional High Court in fodder scam cases. 6. We have considered the submissions of ld. AR and perused the orders of the authorities below. The affidavit of the CBI is not before us, Printed from counselvise.com ITA Nos.106-111/Ran/23 4 however, a statement has been made at bar by the ld. AR and this also is one of the grounds raised by the assessee before the ld. CIT(A). This being so, the issues in these appeals are restored to the file of ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard. It has been mentioned by the ld. AR that the assessee per se is no more and affidavit filed by the CBI is in the fodder scam cases and not specific to any individual case. It was the submission that this is being brought to the attention only for clarity. Having considered the submissions of the ld. AR and having already adjudicated the issue by restoring to the file of the ld. AO for fresh adjudication, the AO shall give liberty to assessee to produce all such evidences to substantiate its case as also a copy of the affidavit, if any, filed by the CBI in the fodder scam cases. A wholistic approach may be taken by the ld. AO in the setting aside proceedings. 7. In the result, all appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 06/10/2025. Sd/- (RATNESH NANDAN SAHAY) Sd/- (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 06/10/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : आदेश िुस र/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / ITAT, Ranchi 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "