2020 (1) TMI 1213 - AT - Income Tax

Assessment u/s 153A - Lack of proper opportunity of being heard and violation of principles of natural justice - difference of opinion -Third Member was appointed under the provisions of Section 255(4) - HELD THAT - Prima facie, the Hon'ble Third member has agreed with the decision of Honble Judicial Member of providing opportunity to the assessee by setting aside to the file of CIT (Appeals). We considering the Hon ble Third Member view and the Affidavit filed by the assessee, set aside the order of the CIT(Appeals) and restore the entire disputed issues to the file of CIT(Appeals) to adjudicate afresh considering the material on record and to provide adequate opportunity of hearing to the assessee and the assessee shall co-operate in submitting the information for early disposal of appeals and allow the grounds of appeal of the assessee for statistical purposes.

Summary

Issues:
Appeals against orders of Commissioner of Income Tax (Appeals) for Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12, including orders under Section 143(3) r.w.s. 153A and 263 of the Income Tax Act, 1961.

Analysis:
The appeals were heard by a co-ordinate Bench of the Tribunal, and due to a difference of opinion, a Third Member was appointed under Section 255(4) of the Act. The Third Member considered the submissions of the Authorized Representative and Departmental Representative, reviewed the decisions of the Accountant Member and Judicial Member, and made observations in an order dated 21-08-2019. The Third Member agreed with the Judicial Member's decision to provide the assessee with an opportunity by setting aside the matter to the file of CIT (Appeals).

The Authorized Representative requested the matter to be restored to the file of CIT (Appeals), while the Departmental Representative highlighted an Affidavit filed by the assessee during the hearing regarding non-disposal of immovable properties. Considering the Third Member's view and the Affidavit, the Tribunal set aside the orders of the CIT (Appeals) and restored all disputed issues to the CIT (Appeals) for fresh adjudication, emphasizing providing adequate hearing opportunities to the assessee.

For the Assessment Years 2009-10 and 2010-11, the decision taken for the Assessment Year 2010-11 was applied, setting aside the orders of CIT (Appeals) and restoring all disputed issues for fresh adjudication, with a directive to provide adequate hearing opportunities to the assessee. The assessee was instructed to cooperate in submitting information for timely disposal of appeals, and the grounds of appeal were allowed for statistical purposes.

In conclusion, the assessee's appeals were allowed for statistical purposes, and the order was pronounced in open court on 17.01.2020.