Lahuben C Savaliya, RAJKOT-GUJARAT v. The Income Tax Officer, Ward 2(3), AMRELI

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH SMC RAJKOT BEFORE SHRI A.L. GEHLOT (AM) I.T.A. NO. 1355/RJT/2010 (ASSESSMENT YEAR 1998-99) LABHUBEN C SAVALIYA VS ITO WD.2(3) L/H OF LATE SHRI CHAMBHAI AMRELI PARBATBHJAI SAVALIYA KERIYA ROAD AMRELI PAN : CXUPS9391B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JC RANPURA RESPONDENT BY: SHRI JAI RAJ KUMAR O R D E R A.L. GEHLOT : THIS APPEAL BY ASSESSEE IS DIRECTED A GAINST THE ORDER OF CIT(A)-IV RAJKOT DATED 11-10-2010. 2. THE EFFECTIVE GROUND RAISED IN THE APPEAL IS THA T THE CIT(A) ERRED IN LAW IN CONFIRMING THE ORDER OF ASSESSING OFFICER PASSED U/ S 144 R.W.S. 147 OF THE ACT WITHOUT ISSUING NOTICE U/S 143 OF THE ACT. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSI NG OFFICER ISSUED NOTICE U/S 148. IN RESPONSE THE ASSESSEE FURNISHED RETURN OF INCOME DECLARING TOTAL INCOME OF RS. 1 51 929 INCLUDING AGRICULTURAL INCOM E OF RS.25 000. THE ASSESSING OFFICER ACCEPTED THE INCOME DECLARED BY T HE ASSESSEE. THE ASSESSEE CHALLENGED THE ORDER OF THE ASSESSING OFFICER BEFOR E THE COMMISSINER F INCOME- TAX (APPEALS) MERIT AS WELL AS ON THE LEGAL GROUND THAT THE ASSESSING OFFICER DID NOT ISSUE NOTICE U/S 143(2) OF THE ACT. THE CIT(A) HELD THAT THE ISSUES ON MERIT HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE. THEREF ORE HE DID NOT DECIDE THIS TECHNICAL ISSUE RAISED BY THE ASSESSEE. ITA NO.1355/RJT/2010 2 4. AFTER HEARING THE LEARNED REPRESENTATIVES OF THE PARTIES I FIND THAT THE ASSESSING OFFICER HAS ACCEPTED THE RETURN OF INCOME WHICH WAS FILED BY THE ASSESSEE AGAINST NOTICE U/S 148. THE CIT(A) DECIDE D THE ISSUES ON MERIT IN FAVOUR OF THE ASSESSEE. THEREFORE HE DID NOT GO I NTO THIS TECHNICAL LEGAL ISSUE RAISED BY THE ASSESSEE. IN MY VIEW THE OBJECTION OF THE ASSESSEE THAT THE ASSESSING OFFICER DID NOT ISSUE NOTICE NEED NOT BE ADJUDICATED AT THIS STAGE ALSO AS THE ISSUE BECOMES ACADEMIC AS THE ASSESSING OFFI CER ACCEPTED THE RETURN OF INCOME FILED BY THE ASSESSEE IN RESPONSE TO NOTICE U/S 148 OF THE ACT AND THE CIT(A) DECIDED THE ISSUE ON MERIT IN FAVOUR OF THE ASSESSEE AND THEREFORE THE OBJECTION OF THE ASSESSEE REMAINS AN ACADEMIC ONE. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 13-01-2011. SD/- (A.L. GEHLOT) ACCOUNTANT MEMBER RAJKOT DT : 13 TH JANUARY 2011 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-IV RAJKOT 4. THE CIT-III RAJKOT 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT