9911796707
TMI Blog2012 (12) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of section 142A. In the interest of justice, order passed by first appellate authority is not according to law - impugned order deserves to be cancelled, same is cancelled and set aside the issue to the file of AO to decide the issue in dispute afresh in accordance with law after giving opportunity of being heard to the assessee for substantiating the claim and dispute especially on the objections filed by the assessee - AO has to decide the same after providing sufficient opportunity to the assessee before completion of the assessment - appeal of assessee is allowed for statistical purposes. - I.T.A. No.162(asr)/2011 - - - Dated:- 5-6-2012 - SH. H.S. SIDHU, AND SH. B.P. JAIN, JJ. Appellant By:Sh. J.R. Hira, ITP Respondent By: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 756 dated 16.12.2009. 4. The AVO has given his revised report dated 23.12.2009 and determined the value of the property at Rs.409380/- (Rs.204690 x 2). The AO has taken the same cost without confronting the same to the assesses and without giving opportunity to the assessee on the revised report given by the AVO dated 23.12.2009. The Ld. counsel for the assessee stated that the assessee is very much entitled for opportunity of being heard on the revised report, before making the assessment. He stated that the order passed by the Ld. CIT(A) may be cancelled by accepting the appeal filed by the assessee. 5. On the contrary, the Ld. DR relied upon the order passed by the ld. CIT(A). 6. We have heard both the parties and perused the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordance with the provisions of section 153A. 6.1. After going through the order passed by the AO, especially at page No.2 3 (para 3), we consider it appropriate to reproduce the same as under for the sake of clarity: 3. In the meanwhile a reference vide letter dated 23.11.2009 was made to the AVO, Ludhiana to determine the fair market value of this property on 01.04.1981 and F.Y. 1983-84. The Valuation report of the AVO was received in this office on 08.12.2009 wherein he has valued the FMV of the land @ Rs.920/- per marla. The assessee s representative was confronted with this valuation report vide order sheet entry dated 10.12.2009 a copy of this report was handed over to him. The assessee s representative has filed his object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority, we are of the view that it is an admitted fact that the assessee has filed his objection on 16.12.2009 alongwith documents which were forwarded by the AO to the AVO, who has given revised report dated 23.12.2009, which was not confronted to the assessee, which is contrary to the provisions of section 142A of the Act, as reproduced above. The Valuation Officer to whom, a reference is made under sub section 1 of section 142A as and when he gave the report. The AO is duty bound to give the assessee an opportunity of being heard. Taking in account such report and making such assessment meaning thereby before completion of the assessment, the AO has to give an opportunity of being heard to the assessee, which has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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