JASBIRSINGH AMRIKSINGH SETHI,PUNE vs. DY. CIT, CENTRAL CIRCLE 2(3), PUNE

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

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.”

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.

to the request made by the Ld. AR of the assessee.

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.

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