SHRI MOHAMMED SHOKAT KHAN, JAIPUR V. INCOME TAX OFFICER, WARD-4-1, JAIPUR

ITA 1007/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1052 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 29-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Non compliance; Set aside

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A 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 VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 1007/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2009-10 SHRI MOHAMMED SHOKAT KHAN 101, NEAR BOMBAY HOTEL, CHANDPOLE GATE, BEHIND THE CHURCH, JAIPUR CUKE VS. ITO, WARD-4(1), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ADRPK7407M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. MAHENDRA GARGIEYA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/06/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 02/06/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- 2, JAIPUR DATED 22.05.2019. 2. AT THE OUTSET, THE LD. AR DRAWN OUR REFERENCE TO GROUND NO. 3 OF THE ASSESSEES APPEAL WHICH READS AS UNDER:- 3. THE LD. CIT(A) ERRED IN LAW AS WELL AS ON THE F ACTS OF THE CASE IN PASSING THE IMPUGNED ORDER WITHOUT AFFORDING ADEQUA TE AND REASONABLE OPPORTUNITY AND EVEN WITHOUT COMPLYING W ITH THE MANDATORY STATUTORY REQUIREMENT OF LAW. THE IMPUGNE D ORDER HAVING BEEN FRAMED IN GROSS BREACH OF NATURAL JUSTICE, KIN DLY BE QUASHED OR IN THE ALTERNATE BE SET ASIDE TO HIM. ITA NO. 1007/JP/2019 SHRI MOHAMMED SHOKAT KHAN, JAIPUR VS. ITO, JAIPUR 2 3. IT WAS SUBMITTED BY THE LD. AR THAT NO ADEQUATE AND REASONABLE OPPORTUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND THE APPEAL HAS BEEN DECIDED EX-PARTE QUA THE ASSESSEE WITHOUT ADJUDICATING THE GROUNDS OF APPEAL ON MERIT. IT WAS SUBMITTED THAT FIRSTLY, IT WAS NOT A CASE OF NON COMPLIANCE BY THE ASSESSEE IN AS MUCH AS ON ALL THE OCCASIONS, THE ASSESSEE HAS ATTENDED THE PROCEEDING THROUGH HIS AR AND LD. CIT(A) HAS ALSO GRANTED ADJOURNMENT. REGARDING NON-APPEARANCE ON 27.12.2018 AS STATED BY THE LD. CIT(A) IN HER ORDER, IT WAS SUBMITTED THAT THE LD. AR SOUGHT AN ADJOURNMENT ON THE SAID DATE. HOWEVER, SINCE THE FILE OF THE AS SESSEE WAS NOT READILY AVAILABLE, HE WAS TOLD BY THE STAFF OF THE LD. CIT( A) THAT A FRESH NOTICE WILL BE ISSUED. REGARDING NON-ATTENDANCE ON 22.05.2019, THE LD. AR SUBMITTED THAT NO NOTICE WAS RECEIVED BY THE ASSESSEE. IT WAS SUBM ITTED THAT ON THE SAME DATE, THE COUNSEL OF THE ASSESSEE APPEARED IN ANOTH ER CASE BEFORE THE LD. CIT(A). THEREFORE, IT IS NOT A CASE WHERE THE AR WA S NOT AVAILABLE ON THE SAID DATE FOR APPEARANCE BEFORE THE LD. CIT(A). IT WAS FURTHER SUBMITTED THAT THE LD. CIT(A) HAS ALSO NOT DECIDED THE MATTER ON M ERITS AS REQUIRED U/S 250(6) OF THE ACT. FURTHER, RELIANCE WAS PLACED ON THE CO-ORDINATE BENCH DECISION IN CASE OF SH. ONKAR MAL VS ITO (ITA NO. 1262/JP/2018 DATED 08.04.2019). IT WAS ACCORDINGLY SUBMITTED THAT IN THE INTEREST OF SUBSTANTIAL JUSTICE, THE APPEAL MAY KINDLY BE RESTORED TO THE F ILE OF LD. CIT(A) TO DECIDE THE SAME ON MERITS. 4. PER CONTRA, THE LD. DR DRAWN OUR REFERENCE TO T HE ORDER OF LD. CIT(A) AND SUBMITTED THAT ON AS MANY AS SIX OCCASIONS, THE ASSESSEE WAS PROVIDED REASONABLE OPPORTUNITY BY THE LD. CIT(A) BUT THE AS SESSEE THROUGH ITS AR HAS EITHER SOUGHT ADJOURNMENT OR HAS NOT BEEN BOTHERED TO APPEAR BEFORE THE LD. CIT(A). IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPORTUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND NO PURPOSES WOULD BE SERVED IN ITA NO. 1007/JP/2019 SHRI MOHAMMED SHOKAT KHAN, JAIPUR VS. ITO, JAIPUR 3 PROVIDING FURTHER OPPORTUNITY TO THE ASSESSEE. FUR THER, SHE RELIED ON THE ORDER OF THE LOWER AUTHORITIES. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURSUED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE MATTER HAS B EEN LISTED FOR HEARING ON COUPLE OF OCCASIONS BY THE LD CIT(A) AND HAS BEEN A DJOURNED AT THE REQUEST OF THE LD AR ON BEHALF OF THE ASSESSEE AND THEREAFT ER, ON LAST TWO OCCASIONS WHEN THE MATTER WAS SCHEDULED FOR HEARING, THERE WA S NO APPEARANCE ON BEHALF OF THE ASSESSEE AND THE APPEAL HAS THEREFORE BEEN DISMISSED EX-PARTE QUA THE ASSESSEE. THE LD AR HAS SUBMITTED THE EXPL ANATION FOR NON- APPEARANCE BEFORE THE LD CIT(A) AND WE FIND THE SAM E REASONABLE AND WITHOUT ANY MALAFIDE. FURTHER, WE FIND THAT THE MAT TER HAS NOT BEEN DECIDED ON MERITS. THEREFORE, IN THE INTEREST OF JUSTICE A ND FAIR PLAY AND ESPECIALLY WHERE THE MATTER HAS NOT BEEN DECIDED ON MERITS, WE BELIEVE THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO PUT FORTH HIS ARGUMENTS AND CONTENTIONS AND WE ACCORDINGLY SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) TO EXAMINE THE MATTER AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND FILE THE NECESSARY INFORMATION AND DOCUM ENTATION IN SUPPORT OF HIS CONTENTIONS, AS SO ADVISED AND ENSURE IN TIMELY COMPLETION OF THE PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 02/06/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER ITA NO. 1007/JP/2019 SHRI MOHAMMED SHOKAT KHAN, JAIPUR VS. ITO, JAIPUR 4 TK;IQJ@ JAIPUR FNUKAD@ DATED:- 02/06/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. MOHAMMED SHOKAT KHAN, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-4(1), JAIPUR 3. VK;DJ VK;QDR@ CIT 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. 1007/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR