ITO,Wd. 1(4),, Kolhapur v. Shri Bhaskar Shankar Thakur Gargoti,, Kolhapur

ITA 1113/PUN/2009 | 1999-2000
Pronouncement Date: 31-03-2011 | Result: Allowed

Appeal Details

RSA Number 111324514 RSA 2009
Assessee PAN AAOPT5321R
Bench Pune
Appeal Number ITA 1113/PUN/2009
Duration Of Justice 1 year(s) 6 month(s) 13 day(s)
Appellant ITO,Wd. 1(4),, Kolhapur
Respondent Shri Bhaskar Shankar Thakur Gargoti,, Kolhapur
Appeal Type Income Tax Appeal
Pronouncement Date 31-03-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted A
Tribunal Order Date 31-03-2011
Date Of Final Hearing 28-03-2011
Next Hearing Date 28-03-2011
Assessment Year 1999-2000
Appeal Filed On 17-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER. SR.NO. ITA NO. A.Y. APPELLANT RESPONDENT 1. 1113/PN/2009 1999-00 ITO WARD 1(4) KOLHAPUR BHASKAR SHANKAR THAKUR GARGOTI TAL. BHUDARGAD DIST. KOLHAPUR PAN AAOPT 5321 R 2. 1114/PN/2009 2001-02 -DO- -DO- 3. 1115/PN/2009 2002-03 -DO- -DO- APPELLANT BY : SHRI ABHAY DAMLE RESPONDENTS BY : NONE O R D E R PER D. KARUNAKARA RAO A.M. THESE THREE APPEALS BY THE REVENUE RAISING COMMON ISSUES IN RESPECT OF SAME ASSESSEE WERE HEARD TOGETHER AND ARE BEING DI SPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. TH OUGH NOTICE OF HEARING WAS SENT TO THE ASSESSEE BUT NONE APPEARED ON BEHALF O F THE ASSESSEE ON THE DATE OF HEARING. WE THEREFORE PROCEED TO DECIDE THESE APPEALS AFTER HEARING THE LEARNED DR AND PERUSING THE MATERIAL ON RECORD. 2. THE COMMON GROUNDS OF APPEAL RAISED BY THE REVEN UE READ AS UNDER: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE HONBLE CIT(A) WAS NOT JUSTIFIED IN DELETING THE AD DITION RIGHTLY MADE BY THE A.O U/S 69 OF THE I.T. ACT 1961 ON THE BASIS OF ADDITIONAL EVIDENCE PRODUCED BY THE APPELLANT. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF HE CASE AND IN LAW THE CIT(A) HAS NOT JUSTIFIED IN ADMITTING ADDITIONAL EV IDENCE AND THEREBY VIOLATING THE PROCEDURE LAID DOWN IN RULE 46-A OF T HE I.T. RULES 1962. 3. THE APPELLANT PRAYS THAT THE ORDER OF THE CIT(A) BE VACATED AND THAT OF THE A.O BE RESTORED. 3. AT THE OUTSET OF HEARING IT WAS POINTED OUT BY THE LEARNED DR THAT IN THESE CASES THE ASSESSMENT WAS COMPLETED U/S 144 R.W.S. 147 OF THE ACT AND THE ASSESSING OFFICER WAS NOT GIVEN PROPER OPPORTUNITY TO PRODUCE ANY EVIDENCE RESPECT OF THE SOURCES OF THE DEPOSITS MADE IN VARI OUS ACCOUNTS BY THE ASSESSEE. THEREFORE IT HAS BEEN SUBMITTED THAT AN OPPORTUNITY OF HEARING HAS BEEN DENIED TO THE ASSESSING OFFICER AND HENCE THE PRINCIPLES OF NATURAL JUSTICE ITA NO. 1113 TO1115/PN/2009 BHASKAR SHANKAR THAKUR A.Y. 1999-00 2001-02 & 2002-03 2 HAVE BEEN VIOLATED. IN THIS VIEW OF THE MATTER TH E LEARNED DR SUBMITTED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE CIT( A) FOR DECIDING THE ISSUES RAISED IN THESE APPEALS AFTER AFFORDING DUE OPPORTU NITY OF HEARING TO THE ASSESSING OFFICER. NONE APPEARED ON BEHALF OF THE A SSESSEE. 4. AFTER HEARING THE LEARNED DR AND PERUSING THE MA TERIAL ON RECORD WE FIND THAT THE CIT(A) HAS NOT AFFORDED PROPER OPPORTUNITY OF HEARING TO THE ASSESSING OFFICER. THE OPPORTUNITY OF HEARING IS THE ESSENCE OF PRINCIPLES OF NATURAL JUSTICE WHICH HAS BEEN VIOLATED IN THESE CASES. UNDER THES E CIRCUMSTANCES WE REMIT THE MATTER BACK TO THE FILE OF THE CIT(A) WITH A DI RECTION TO DECIDE THE ISSUES AFTER AFFORDING PROPER OPPORTUNITY OF HEARING TO THE ASSE SSING OFFICER AS WELL AS THE ASSESSEE. SINCE WE ARE RESTORING THE MATTER TO THE FILE OF THE CIT(A) ON A PRELIMINARY ISSUE WE ARE REFRAINED TO COMMENT ON T HE MERITS OF THE ISSUE AT HAND. 5. IN THE RESULT THE APPEALS OF THE REVENUE ARE AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST DAY OF MARCH 2011. SD/- SD/- (I.C. SUDHIR) ( D.KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE DATED THE 31 ST MARCH 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT- KOLHAPUR 4. CIT(A) KOLHAPUR 5. D.R. ITAT A BENCH BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE