Income Tax Appellate Tribunal - Agra
Raj Kumari , Hathras vs Assessee on 12 May, 2013
ITA No. 490/Agra/2012
A s s e s s me n t y e a r : 2 0 0 6 - 0 7
Page 1 of 2
IN THE INCOME TAX APPELLATE TRIBUNAL,
AGRA BENCH, AGRA
[ Coram : Bhavnesh Saini, JM, and Pramod Kumar, AM]
I.T.A. No.:490/Agra/2012
Assessment year: 2006-07
Raj Kumari ..........................Appellant
B 5, Shanti Kunj,
Hathras 204 101
[PAN: ABVPK7152K]
Vs.
Assistant Commissioner of Income Tax
Central Circle, Agra ......................Respondent
Appearances by:
Dr Rakesh Gupta, for the appellant
Radha Sharma, for the respondent
Date of concluding the hearing : May 12, 2013
Date of pronouncing the order : May 29, 2013
ORDER
Pramod Kumar:
1. This appeal, filed by the assessee, calls into question correctness of learned Commissioner (Appeals) order dated 26 th March 2012, in the matter of assessment under section 143(3) of the Income Tax Act, 1961 (hereinafter to as 'the Act'), for the assessment year 2006-07.
2. When this appeal was called out for hearing, Dr Gupta, learned counsel for the assessee, pointed out that this matter actually requires to be remitted back to the file of the Assessing Officer for fresh adjudication. It is so, according to the learned counsel, for the elementary reason that the valuation report, based on which the impugned additions are made, is dated 27 th December 2007 whereas assessment itself was completed on 31 st December 2007 and, effectively thus, the assessee was not afforded reasonable opportunity of being heard. It is also pointed out that at the first appellate stage, the additional evidence, by way of registered valuer's report obtained by the assessee, was not admitted. It is thus submitted that ITA No. 490/Agra/2012 A s s e s s me n t y e a r : 2 0 0 6 - 0 7 Page 2 of 2 to meet the ends of justice, the matter should be heard de novo by the Assessing Officer, after affording a reasonable opportunity of hearing to the assessee.
3. Learned Commissioner (DR) did not seriously oppose the prayer of the assessee but he did point out that the Commissioner (Appeals) has du ly considered assessee's submissions, on merits, against the departmental valuation report. He, however, placed his reliance on the orders of the authorities below.
4. Having heard the rival contentions, and having perused the material on record, we are of the considered view that it would indeed be just and fair in the given circumstances, particularly having regard to the fact that the assessee did not have any reasonable opportunity of hearing at the assessment stage as the DVO's report was obtained just around the time when assessment was being finalized, that the matter is remitted to the file of the Assessing Officer for adjudication de novo after giving yet another opportunity of hearing to the assessee, and deal with all such contentions of the assessee, as the assessee may raise before the Assessing Officer, in accordance with the law and by way of a speaking order. We direct so.
5. In the result, the appeal is allowed for statistical purposes in the terms indicated above. Pronounced in the open court today on the 29 th day of May, 2014.
Sd/xx Sd/xx
Bhavnesh Saini Pramod Kumar
(Judicial Member) (Accountant Member)
Agra, the 29 th day of May, 2014
*Nambiar*
Copies to : (1) The appellant
(2) The respondent
(3) CIT
(4) CIT(A)
(5) The Departmental Representative
(6) Guard File
By order etc
Senior Private Secretary
Income Tax Appellate Tribunal
Agra bench, Agra