Shanti Constructions, v. Asstt.CIT Ratnagiri, Cir, Ratnagiri,

ITA 1070/PUN/2008 | 1999-2000
Pronouncement Date: 20-08-2010 | Result: Allowed

Appeal Details

RSA Number 107024514 RSA 2008
Assessee PAN AAGPM8756L
Bench Pune
Appeal Number ITA 1070/PUN/2008
Duration Of Justice 2 year(s) 7 day(s)
Appellant Shanti Constructions,
Respondent Asstt.CIT Ratnagiri, Cir, Ratnagiri,
Appeal Type Income Tax Appeal
Pronouncement Date 20-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 20-08-2010
Assessment Year 1999-2000
Appeal Filed On 12-08-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI I.C. SUDHIR JM AND SHRI D. KARUNAKARA RAO AM I.T.A. NO. 1070/PN/2008: A.Y. 1999-00 M/S. SHANTI CONSTRUCTIONS 1735 RAM LANCE RATNAGIRI PAN AAGPM 8756 L APPELLANT VS. ASSTT. CIT RATNAGIRI CIR. RATNAGIRI RESPONDENT APPELLANT BY : SHRI M.K. KULKARNI RESPONDENT BY: SHRI A.S. SINGH ORDER PER I.C. SUDHIR JM AT THE OUTSET OF HEARING THE LEARNED AR POINTED O UT THAT IN THE PRESENT CASE BESIDES OTHER GROUNDS THE ASSE SSEE IN GROUND NO. 1(I) HAS QUESTIONED THE VERY VALIDITY OF THE ASSESSMENT ORDER IN ABSENCE OF SERVICE OF NOTICE U/ S 148 OF THE ACT. THE LEARNED AR ALSO SUBMITTED THAT EVEN NOTIC E U/S 143(2) OF THE ACT WAS NOT SERVED UPON THE ASSESSEE IN THE PRESENT CASE WHICH IS MANDATORY IN VIEW OF THE DECI SION OF HONBLE SUPREME COURT IN THE CASE OF HOTEL BLUEMOON (2010) 35 DTR SC 1. HENCE THE ASSESSMENT ORDER IS VOID AB INITIO. THE LEARNED AR SUBMITTED THAT THE ASSESSEE HAS RAIS ED AN ADDITIONAL GROUND TO THIS EFFECT BY MOVING AN APPLI CATION TO ALLOW THE SAME FOR ADJUDICATION OF THE TRIBUNAL AS IT IS LEGAL IN ITA NO. 1070/PN/2008 SHANTI CONSTRUCTIONS A.Y. 1999-00 2 NATURE AND FOR ADJUDICATION OF WHICH NO FRESH MATER IAL OUTSIDE THE RECORD IS REQUIRED TO BE CONSIDERED. 2. THE LEARNED DR OBJECTED THE REQUEST FOR ALLOWING THE ADDITIONAL GROUND FOR ADJUDICATION OF THE TRIBUNAL WITH THIS SUBMISSION THAT THE SAME WAS NOT RAISED BEFORE THE LOWER AUTHORITIES HENCE THE SAME CANNOT BE ADJUDICATED U PON AT THIS BELATED STAGE. 3. SO FAR AS THE ALLOWABILITY OF ADDITIONAL GROUND FOR OUR ADJUDICATION IS CONCERNED WE FIND THAT THE ISSUE R AISED THEREIN IS LEGAL IN NATURE FOR ADJUDICATION OF WHIC H NO FRESH MATERIAL OUTSIDE THE RECORD IS REQUIRED TO BE CONSI DERED AND THAT THE ISSUE RAISED GOES TO THE VERY ROOT OF THE MATTER I.E. VERY MAINTAINABILITY OF THE ASSESSMENT ORDER WE T HUS ALLOW THE SAME FOR OUR ADJUDICATION. 4. LEARNED DR SUBMITTED THAT THE ISSUE RAISED IN TH E ABOVE GROUND REGARDING THE SERVICE OF NOTICES ISSUED U/S 148 AND 143(2) OF THE ACT CAN BE ADDRESSED UPON BY HIM ONLY AFTER VERIFICATION OF THE RECORD HENCE HE MAY BE ALLOWED SUFFICIENT TIME FOR THE SAME. THE LEARNED AR HOWEVER AGREED UPON THAT THE MATTER CAN BE SET ASIDE TO THE FILE OF THE A.O FOR VERIFICATION. UNDER THESE BACKGROUNDS WE IN THE INTEREST OF JUSTICE SET ASIDE THE MATER TO THE FILE OF THE A.O WITH A ITA NO. 1070/PN/2008 SHANTI CONSTRUCTIONS A.Y. 1999-00 3 DIRECTION TO VERIFY THE ABOVE CONTENTION OF THE LEA RNED AR THAT NOTICES U/S 142(3) AND 148 OF THE ACT WERE NEVER SE RVED UPON THE ASSESSEE AND DECIDE THE ISSUE RAISED IN THE ABO VE GROUND AND ADDITIONAL GROUND AFRESH AFTER AFFORDING OPPORT UNITY OF BEING HEARD TO THE ASSESSEE. THE GROUND NO. 1(I) AN D ADDITIONAL GROUND ARE THUS ALLOWED FOR STATISTICAL PURPOSES. GROUND NO. 3 5. SINCE FATE OF ISSUES RAISED I OTHER GROUNDS DEPE NDS UPON THE OUTCOME OF THE GROUND NO. 1(I) AND ADDITIONAL G ROUND THE A.O IS DIRECTED TO ADJUDICATE ISSUES RAISED IN OTHE R GROUNDS AFRESH AFTER HEARING THE ASSESSEE. 6. IN THE RESULT THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH AUGUST 2010. SD/- SD/- (D. KARUNAKARA RAO) (I.C. SUDHIR) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 20 TH AUGUST 2010 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT- (A) KOLHAPUR (4) CIT KOLHAPUR (5) THE D.R. B BENCH PUNE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITA NO. 1070/PN/2008 SHANTI CONSTRUCTIONS A.Y. 1999-00 4 INCOME-TAX APPELLATE TRIBUNAL PUNE BENCHES PUNE