SHRI DEEPAK SOGANI, JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 02/JPR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4823 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 01-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROONIPAL
• Keywords: Set aside
• Section: 271(1)(c)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,B JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 02/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2013-14 SHRI DEEPAK SOGANI 467, ACHARAYA KRIPLANI MARG, NEAR MOTI DOONGRI POLICE STATION, 20 DUKAN, JAIPUR. CUKE VS. THE DCIT, CIRCLE-2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ADGPS 6684 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROONI PAL (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 06/10/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 06/10/2020 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 23.10.2017 OF LD. CIT (A)-I, JAIPUR FOR THE ASSESSM ENT YEAR 2012-13. DUE TO PREVAILING COVID-19 PANDEMIC CONDITION THE H EARING OF THE APPEALS ARE CONCLUDED THROUGH VIDEO CONFERENCE. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS:- ITA NO. 02/JP/2018 SHRI DEEPAK SOGANI VS. DCIT 2 THAT THE AUTHORITIES BELOW ERRED IN CONFIRMING THE PENALTY U/S 271(1)(C) OF THE ACT, 1961 AMOUNTING TO RS. 1,82,61 9/-. 2. THAT THE AUTHORITIES BELOW HAVE FURTHER ERRED IN GIVING THE FACTS THAT NOBODY WAS ATTENDED ON THE DATE OF HEARI NG WHICH WAS FIXED ON 23.10.2017. 3. THAT THE PETITIONER CRAVES TO ADD, ALTER OR AMEN D ALL OR ANY OF THE GROUNDS OF APPEAL ON OR BEFORE THE DATE OF HEAR ING. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING. IT TRANSPIRED FROM THE RECO RD THAT THIS APPEAL WAS FILED ON 01.01.2018 AND SINCE BEGINNING THE ASS ESSEE HAS BEEN SEEKING ADJOURNMENTS OF THE HEARING. THE ASSESSEE H AS ALSO EXPRESSED HIS WELLNESS TO OPT FOR VIVAD SE VISHWAS SCHEME-20 20 TO SETTLE HIS TAX LIABILITY WITH THE DEPARTMENT. FURTHER THE LD. CIT( A) HAS ALSO DISMISSED THE APPEAL OF THE ASSESSEE VIDE IMPUGNED EX-PARTE O RDER. THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE WE PROPOSE TO HEAR AND DISPOSE OFF OF THIS APPEAL EX-PARTE. 3. THE LD. DR HAS SUBMITTED THAT DESPITE NUMBER OF OPPORTUNITIES GIVEN BY THE LD. CIT(A) NOBODY HAS APPEARED ON BEHA LF OF THE ASSESSEE TO EXPLAIN THE CASE BEFORE THE LD. CIT(A), THEREFOR E, THE LD. CIT(A) HAD NO OPTION BUT TO DECIDE THE APPEAL EX-PARTE. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS OF THE L D. DR AS WELL AS IMPUGNED PASSED BY THE LD. CIT(A) WE NOTE THAT THE LD. CIT(A) HAS ITA NO. 02/JP/2018 SHRI DEEPAK SOGANI VS. DCIT 3 DECIDED THE APPEAL EX-PARTE WHEN NOBODY HAS APPEARE D ON THE DATE OF HEARING I.E. 23.10.2017. THOUGH THE ASSESSEE WAS GI VEN VARIOUS OPPORTUNITY OF HEARING HOWEVER, ON THE EARLIER HEAR ING WERE ADJOURNED ON THE REQUEST OF THE ASSESSEE. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JU STICE, WE GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CAS E BEFORE THE LD. CIT(A). HENCE, THE IMPUGNED ORDER OF THE LD. CIT(A) SET ASIDE AND THE MATTER IS REMANDED TO THE RECORD OF THE LD. CIT(A) FOR DECIDING THE SAME AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF HE ARING TO THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06/10/2020 SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 06/10/2020. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI DEEPAK SOGANI, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCILE-2, JAIPUR. 3. VK;DJ VK;QDR@ CIT ITA NO. 02/JP/2018 SHRI DEEPAK SOGANI VS. DCIT 4 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 02/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR