Income Tax Officer, v. Shri Hitlal Ram,,

ITA 68/RAN/2014 | 2004-2005
Pronouncement Date: 25-11-2014

Appeal Details

RSA Number 6825114 RSA 2014
Assessee PAN ABUPR4915J
Bench Ranchi
Appeal Number ITA 68/RAN/2014
Duration Of Justice 9 month(s) 17 day(s)
Appellant Income Tax Officer,
Respondent Shri Hitlal Ram,,
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2014
Appeal Filed By Department
Bench Allotted DB
Tribunal Order Date 25-11-2014
Assessment Year 2004-2005
Appeal Filed On 08-02-2014
Judgment Text
1 ITA NOS.68 &99/RAN/14 SRI HITLAL RAM INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH RANCHI BEFORE HON'BLE SHRI H.L. KARWA PRESIDENT AND HON'BLE SHRI B.R. BASKARAN ACCOUNTANT M EMBER ITA NO. 68/RAN/2014 A.Y 2004 - 05 INCOME - T A X OFFICER WARD 3(3) VS. SRI HITLAL RAM CHAPRA BOKARO PAN: ABUPR4915J ( DEPARTMENT ) ( RESPONDENT /ASSESSEE ) ITA NO. 99 /RAN/2014 A.Y 2004 - 05 SRI HITLA L RAM CHAPRA VS. INCOME - T A X OFFICER WARD 3(3) BOKARO ( APPELLANT /ASSESSEE ) ( RESPONDENT /DEPARTMENT ) FOR T HE APPELLANT : S/ SH RI S.K.PODDAR & M.K CHOUDHARY ADVOCATES LD.ARS FOR THE RESPONDENT : SHRI CHOUDHARY ORAM JCIT LD.DR DATE OF HEARING : 25 - 11 - 2014 DATE OF PRONOUNCEMENT: 25 - 11 - 201 4 O RDER SHRI B.R. BASKARAN ACCOUNTANT M EMBER : BOTH THE PARTIES HAVE FILED THESE APPEALS CHALLENGING THE ORDER DATED 27.12.2013 PASSED BY LD CIT(A) FOR ASSESSMENT YEAR 2004 - 05. 2. IN THE APPEAL FILED BY THE REVENUE THE GROUNDS URGED RELATE TO THE DECISI ON OF LD CIT(A) IN HOLDING THAT THE INTEREST U/S 234A AND 234B SHOULD BE CALCULATED ON THE RETURNED INCOME AND NOT ON ASSESSED INCOME. WE NOTICE THAT THE LD CIT(A) HAS FOLLOWED THE BINDING DECISION RENDERED BY HON BLE JURISDICTIONAL JHARKHAND HIGH COURT I N THE CASE OF AJAY PRAKASH VERMA IN TA NO.38 OF 2010 REPORTED IN 2013(1) TMI 140. THOUGH THE LD D.R CONTENDS BEFORE US THAT THE HON BLE HIGH COURT DID NOT CONSIDER THE PROVISONS OF SEC. 234A AND 234B IN TOTO YET THE JUDICIAL PROPRIETY DEMANDS THAT THE A UTHORITIES FALLING 2 ITA NOS.68 &99/RAN/14 SRI HITLAL RAM UNDER THE JURISDICTION OF THE HIGH COURT IS REQUIRED TO FOLLOW THE DECISION RENDERED BY THE HIGH COURT. HENCE WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF LD CIT(A) IN RESPECT OF THIS ISSUE. 3. IN THE APPEAL FILED BY T HE ASSESSEE THE VALIDITY OF RE - OPENING OF ASSESSMENT IS BEING CHALLENGED. HOWEVER THE LD A.R DID NOT PRESS THE SAME AT THE TIME OF HEARING BY DULY MAKING NECESSARY ENDORSEMENT IN THE GROUNDS OF APPEAL. ACCORDINGLY THE SAID GROUND IS DISMISSED AS NOT PR ESSED. 4. THE REMAINING GROUND IN THE APPEAL OF THE ASSESSEE RELATES TO THE UNEXPLAINED DEPOSIT OF RS.58.80 LAKHS MADE IN THE BANK ACCOUNT. THE LD A.R SUBMITTED THAT THE ASSESSEE WAS WORKING IN NAXAL AFFECTED AREAS AND THE FOREST DEPARTMENT OF THE G OVERNMENT WERE SENDING CHEQUES IN THE NAME OF THE ASSESSEE FOR INCURRING EXPENSES ON BEHALF OF THE GOVERNMENT. TO SUPPORT THIS CONTENTION HE INVITED OUR ATTENTION TO THE CERTIFICATE ISSUED BY THE DIVISIONAL FOREST OFFICER BOKARO. THE LD A.R FURTHER SUB MITTED THAT IT WAS UNSAFE FOR THE ASSESSEE TO KEEP THE UNUTILISED CASH IN HIS HOUSE AND HENCE HE WAS DEPOSITING THE SAME IN HIS BANK ACCOUNT. ACCORDINGLY HE SUBMITTED THAT THE ASSESSING OFFICER WAS NOT JUSTIFIED IN ASSESSING THE SAID DEPOSITS IN THE HANDS OF THE ASSESSEE. HE FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT PROPERLY EXPLAIN THESE FACTS BEFORE THE TAX AUTHORITIES AND ACCORDINGLY PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PROVE HIS SUBMISSIONS. THE LD D.R DID NOT OBJECT P LEA PUT FORTH BY LD A.R. 5. WE NOTICE THAT THERE IS SOME FORCE IN THE PRAYER OF LD A.R. IN THE INTEREST OF NATURAL JUSTICE WE ARE OF THE VIEW THAT THIS ISSUE REQUIRES FRESH EXAMINATION AT THE END OF THE ASSESSING OFFICER IN THE LIGHT OF SUBMISSIONS M ADE BY LD A.R BEFORE US. ACCORDINGLY WE SET ASIDE THE ORDER OF LD CIT(A) AND RESTORE THE SAME TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO EXAMINE THIS ISSUE 3 ITA NOS.68 &99/RAN/14 SRI HITLAL RAM AFRESH BY DULY CONSIDERING THE EVIDENCES AND EXPLANATIONS THAT MAY BE FURNISHED BY THE ASSESSEE AND TAKE APPROPRIATE DECISION IN ACCORDANCE WITH THE LAW. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES AND THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 - 11 - 2014 SD/ - SD/ - [ H.L. KARWA ] [ B.R. BASKARAN ] PRESIDENT ACCOUNTANT MEMBER DATE: 25.11.2014 PLACE : RANCHI PP SPS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT : ITO W 3(3) SECTOR !C/795 & 796 BOKARO 2 TH E RESPONDENT: SRI HITLAL RAM VILL: SIRISIYAMANI P.O HUSSEPUR DIST: SARAN CHAPRA . 3. .THE CIT 4.THE CIT(A) 5.DR ITAT CIRCUIT BENCH RANCHI 6. GUARD FILE. TRUE COPY BY ORDER ASSTT. REGISTRAR 4 ITA NOS.68 &99/RAN/14 SRI HITLAL RAM 1. DATE OF DICTATION ............. 25 - 11 - 2014 ....................... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ........................OTHER MEMBER ....... 26 - 11 - 2014 ........................ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. ..................... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT................... 25 - 11 - 14 .................................................................. 5. DATE ON WHICH THE FAIR ORDER COM ES BACK TO THE SR. P.S./P.S ................ 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ....................................... 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ......................................... 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER ................................................................................................. 9. DATE OF DESPATCH OF THE ORDER ..............................................................