Commissioner of Income-tax-I, Jaipur (Raj) v. Surjaram Meel Rajendra Singh Bhandari Party - 2017-LL-0823-8

Citation	2017-LL-0823-8
Appellant Name	Commissioner of Income-tax-I, Jaipur (Raj)
Respondent Name	Surjaram Meel Rajendra Singh Bhandari Party
Court	HIGH COURT OF RAJASTHAN
Relevant Act	Income-tax
Date of Order	23/08/2017
Judgment	View Judgment
Keyword Tags	rejection of books of accounts • opportunity of being heard • reasonable opportunity
Bot Summary:	By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the tribunal has dismissed the appeal of the department. While admitting the appeal, this court on 31.01.2017 framed the following substantial question of law:- Whether the Tribunal was justified in passing a self contradictory order, by on one hand upholding the rejection of books of accounts u/s 145(3) of the Act and on the other hand, reducing the addition of Rs. 3,64,79,146/- to merely RS. 32,42,429/- ignoring the directions issued by Hon ble High Court and also without giving any justification for the same and by merely relying upon the order passed by CIT(A) 3. Now in view of the decision of this court in Principal CIT Vs. Habib Mohammad Raju Khan and Party decided on 21.08.2017, wherein it has been held as under:- ITA-171 / 2014 In view of the subsequent development of law and evidence, it is appropriate to remit back the matter to the Assessing Officer. All the parties will produce all documents before the authority on which they want to rely upon and the Assessing Officer will hear both the sides and after giving reasonable opportunity of being heard and if any statement is to be relied upon, will also grant opportunity to cross examine. We make it clear that in view of the order of High Court, the Tribunal has not considered the same we are remitting back the matter to the authority since both the sides have preferred the appeal against the order of Tribunal. To give effect to the order the authority will hear the parties afresh without being influence by the order of CIT(A) or of this Court. In view of the above the matter is remitted back to the A.O. the appeal stands disposed off.

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 171 / 2014 1. Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) Appellant Versus 1. M/s Surjaram Meel Rajendra Singh Bhandari Party, Jaipur Respondent For Appellant(s) : Mr. Anuroop Singhi. For Respondent(s) : Mr. Priyesh Kasliwal for Mr. P.K.Kasliwal. HON'BLE MR. JUSTICE K.S.JHAVERI HON'BLE MR. JUSTICE INDERJEET SINGH Judgment 23/08/2017 1. By way of this appeal, appellant has challenged judgment and order of Tribunal whereby tribunal has dismissed appeal of department. 2. While admitting appeal, this court on 31.01.2017 framed following substantial question of law:- Whether Tribunal was justified in passing self contradictory order, by on one hand upholding rejection of books of accounts u/s 145(3) of Act and on other hand, reducing addition of Rs. 3,64,79,146/- to merely RS. 32,42,429/- ignoring directions issued by Hon ble High Court and also without giving any justification for same and by merely relying upon order passed by CIT(A)? 3. Now in view of decision of this court in Principal CIT Vs. Habib Mohammad Raju Khan and Party (D.B. ITA No.28/2016) decided on 21.08.2017, wherein it has been held as under:- (2 of 2) [ITA-171 / 2014] In view of subsequent development of law and evidence, it is appropriate to remit back matter to Assessing Officer. All parties will appear before Assessing Officer in first week of November, 2017. All parties will produce all documents before authority on which they want to rely upon and Assessing Officer will hear both sides and after giving reasonable opportunity of being heard and if any statement is to be relied upon, will also grant opportunity to cross examine. We make it clear that in view of order of High Court, Tribunal has not considered same, therefore, we are remitting back matter to authority since both sides have preferred appeal against order of Tribunal. To give effect to order authority will hear parties afresh without being influence by order of CIT(A) or of this Court. In view of above matter is remitted back to A.O. appeal stands disposed off. (INDERJEET SINGH),J (K.S.JHAVERI),J BMG/M.G. Sr. No.124. Commissioner of Income-tax-I, Jaipur (Raj) v. Surjaram Meel Rajendra Singh Bhandari Party

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