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Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेश / ORDER
PER BENCH:
These bunch of seven appeals preferred by the assessee emanates from the order of Ld. CIT(Appeals)- Central, Pune commonly dated 18.03.2013 for the assessment years 1998-99 to 2004-05 as per grounds of appeal on record. The assessee has raised both legal grounds as well as grounds on merit.
2 ITA Nos. 1239 to 1245/PUN/2013 A.Ys.1998-99 to 2004-05
These cases were heard together. Since issues are common and facts
are similar, these appeals are being disposed of vide this consolidated order.
The legal grounds raised by the assessee for all the assessment years are as
under:
“Additional ground of appeal No.1 sought to be raised
Since the learned Assessing Officer has failed to serve on the appellant assessee a notice u/s. 143(2) of the I.T. Act, 1961, the impugned assessment proceedings are bad in law, null and void ab initio and being without jurisdiction the impugned assessment order may please be annulled. Additional ground of appeal No.2 sought to be raised Since the various additions made by the learned Assessing Officer and as confirmed by the learned CIT(A) are not based on seized material the same are bad in law, patently illegal and hence the same may please be deleted and returned income of the appellant may please be directed to be accepted.”
At the time of hearing, the Ld. AR of the assessee after certain
arguments on these legal grounds stated that he is not pressing these legal
grounds. Therefore, both these legal grounds for the all the assessment years
in appeal are dismissed as ‘not pressed’.
3.1 That with regard to the grounds on merit, the Ld. AR of the assessee
stated that they were unable to substantiate their claim on merits regarding
the case for all the years before the Revenue Authorities, since time and again
relevant documentary evidences and other materials were not provided and
that there are certain factual parameters which the assessee now wants to
state before the Revenue Authorities and therefore, the Ld. AR prayed that
one opportunity may be given to the assessee to represent their case on
merits before the Assessing Officer and in respect thereof has given a verbal
undertaking that the assessee will extend necessary cooperation with the
Department during the assessment proceedings. The Ld. AR prayed that the
3 ITA Nos. 1239 to 1245/PUN/2013 A.Ys.1998-99 to 2004-05
matter may be restored back to the file of Assessing Officer for fresh
adjudication.
On the other hand, the Ld. DR in the interest of justice fairly conceded
to the request made by the Ld. AR of the assessee.
We have perused the case record, heard the rival contentions and even
before going on to the merits of the case and after giving considerable thought
to the arguments put forward by the parties herein, we find in the interest of
justice that the assessee should represent his case for all the assessment
years on merits before the Assessing Officer and as admitted by the Ld. AR
the assessee should get prepared with all documentary evidences and
relevant materials for the hearing as and when scheduled before the
Assessing Officer.
With these observations, we set aside the orders of the Ld. CIT(Appeals)
for all the assessment years in appeals before us and restore the matter to the
file of Assessing Officer for fresh adjudication. The Assessing Officer is
directed to grant reasonable opportunity of hearing to the assessee in
accordance with law.
In the result, appeals of the assessee for the assessment years 1998-99 to 2004-05 are partly allowed for statistical purposes.
Order pronounced on 27th day of March, 2019.
Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER
पुणे / Pune; �दनांक / Dated : 27th March, 2019. SB
4 ITA Nos. 1239 to 1245/PUN/2013 A.Ys.1998-99 to 2004-05
आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :
अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeals)-Central, Pune. 4. The CIT(Central), Pune. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “ए” ब�च, 5. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 6.
// True Copy // आदेशानुसार / BY ORDER,
�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.
5 ITA Nos. 1239 to 1245/PUN/2013 A.Ys.1998-99 to 2004-05
Date 1 Draft dictated on 26.03.2019 Sr.PS/PS 2 Draft placed before author 26.03.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order