Smt. Manju Naushad, JODHPUR v. ITO, NAGAUR

ITA 156/JODH/2009 | 2005-2006
Pronouncement Date: 29-07-2011 | Result: Allowed

Appeal Details

RSA Number 15623314 RSA 2009
Assessee PAN AAMPN0948C
Bench Jodhpur
Appeal Number ITA 156/JODH/2009
Duration Of Justice 2 year(s) 4 month(s) 2 day(s)
Appellant Smt. Manju Naushad, JODHPUR
Respondent ITO, NAGAUR
Appeal Type Income Tax Appeal
Pronouncement Date 29-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 29-07-2011
Date Of Final Hearing 27-07-2011
Next Hearing Date 27-07-2011
Assessment Year 2005-2006
Appeal Filed On 27-03-2009
Judgment Text
ITA NO.156/JU/2009 1 IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH : JODHPUR JODHPUR BENCH : JODHPUR JODHPUR BENCH : JODHPUR JODHPUR BENCH : JODHPUR BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER AND AND AND AND SHRI K.D. RANJAN ACCOUNTANT MEMBER SHRI K.D. RANJAN ACCOUNTANT MEMBER SHRI K.D. RANJAN ACCOUNTANT MEMBER SHRI K.D. RANJAN ACCOUNTANT MEMBER ITA NO.156/JU/2009 ASSESSMENT YEAR : 2005-06 SMT. MANJU NAUSHAD PROP. M/S KHAN MEDICAL AGENCIES NAGAUR. PAN : AAMPN0948C VS. INCOME TAX OFFICER WARD-1 NAGAUR. ASSESSEE BY : SHRI RAJENDRA JAIN ADVOCATE REVENUE BY : SHRI G.R. KOKANI SR. DR O R D E R O R D E R O R D E R O R D E R PER K.D. RANJAN AM: PER K.D. RANJAN AM: PER K.D. RANJAN AM: PER K.D. RANJAN AM: THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 2005-06 ARI SES OUT OF THE ORDER OF CIT (A) JODHPUR. THE ASSESSEE HAS TAKEN A S MANY AS NINE GROUNDS RELATING TO VARIOUS DISALLOWANCES. IN THIS CASE SURVEY U/S 133A WAS CONDUCTED ON 8.12.2004 AND AS A RESULT OF THE SURVEY THE CASE WAS SELECTED FOR SCRUTINY. DURING THE COURSE OF ASSESSMENT PROCEEDING S THE ASSESSEE FAILED TO PRODUCE BOOKS OF ACCOUNT AND DOCUMENTS. TH E AO COMPLETED THE ASSESSMENT ON THE BASIS OF INFORMATION CAME IN POSSESSION DUR ING THE COURSE OF SURVEY PROCEEDINGS. THE AO ASSESSED THE INCOME AT ` 1 2 41 545/- AS AGAINST THE RETURNED INCOME OF ` 1 53 715/-. 2. ON APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE T HOUGH LD. CIT (A) HAS ALLOWED ABOUT 11 OPPORTUNITIES. LD. CIT (A) UPHE LD THE ADDITIONS MADE BY THE AO ON THE GROUND THAT THE ASSESSEE COULD NOT REB UT THE EVIDENCES ITA NO.156/JU/2009 2 COLLECTED DURING THE COURSE OF SURVEY DESPITE THE FACT THAT SEVERAL OPPORTUNITIES WERE GRANTED TO THE ASSESSEE. 3. BEFORE US LD. AR OF THE ASSESSEE SUBMITTED THAT THE C ASE WAS HANDLED BY AN ITP WHO DID NOT APPEAR BEFORE THE CIT (A). HE THEREFORE REQUESTED THAT THE APPEAL MAY BE SET ASIDE TO LD. CIT (A) FOR D ECIDING THE APPEAL AFRESH. 4. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH T HE MATERIAL AVAILABLE ON RECORD. FROM THE FACTS STATED IN THE OR DER OF THE CIT (A) WE FIND THAT NEITHER THE ASSESSEE NOR HER AUTHORIZED REPRESENTAT IVE APPEARED BEFORE LD. CIT (A) THOUGH HE HAD ALLOWED 11 OPPORTUNITIES. THE AO HAD ASSESSED THE INCOME AT ` 12 41 545/- AS AGAINST THE INCOME DEC LARED BY THE ASSESSEE AT ` 1 53 715/-. THERE IS NO DOUBT THAT THE ASSESSEE HA S BEEN CARELESS IN REPRESENTING HER CASE BEFORE CIT (A). HOWEVER IN TH E INTEREST OF JUSTICE WE FEEL IT PROPER TO SET ASIDE THE MATTER TO THE FILE OF LD. CIT (A) WITH THE DIRECTIONS TO EXAMINE THE GROUNDS RAISED BY THE ASSESSEE A ND DECIDE THE APPEAL AFRESH AFTER PROVIDING THE ASSESSEE OPPORTUNITY O F BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT (A) AN D COOPERATE WITH HIM IN GETTING HER APPEAL DECIDED. WE ORDER ACCORD INGLY. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29.07.2011. [RAJPAL YADAV] [K.D. RAN JAN] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 29 TH JULY 2011 DK ITA NO.156/JU/2009 3 COPY FORWARDED TO:- 1. APPELLANT. 2. RESPONDENT 3. INCOME-TAX OFFICER 4. CIT 5. DR 6. GUARD FILE ASSTT. REGISTRAR ITAT JODHPUR