Tax Tribunal Directs Fresh Adjudication, Emphasizes Assessee's Hearing Rights

The Third Member, in a case involving appeals against orders of the Commissioner of Income Tax, 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 Tribunal set aside the orders of the CIT (Appeals) for all disputed issues and directed fresh adjudication, emphasizing adequate hearing opportunities for the assessee. The decision taken for one assessment year was applied to others, with instructions for timely information submission and cooperation from the assessee. The appeals were allowed for statistical purposes, with the order pronounced on 17.01.2020.

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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.

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