SHRI MURLI LILARAMANI, AJMER V. INCOME TAX OFFICER, WARD-1-3, AJMER

ITA 1022/JPR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1597 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 04-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI JCIT DHK
• Keywords: Principle of natural justice
• Section: 147

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S 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 VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 1022/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2010-11 MURLI LILARAMANI, S/O- SHRI BHAGWAN DAS JI, 555-B, THAKUR COLONY, AJMER. CUKE VS. I.T.O., WARD 1(3), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABHPL 9919 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : WRITTEN SUBMISSION. JKTLO DH VKSJ LS@ REVENUE BY : SHRI J.C. KULHARI (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 19/11/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 26/11/2018 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 18/07/2018 OF LD. CIT(A), AJMER FOR THE A.Y. 2010-1 1. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 1. WHETHER IN THE FACTS AND CIRCUMSTANCES OF THE C ASE, THE LD. CIT(A) UPHELD THE ITOS ORDER IS CORRECT. 2. THE ASSESSING OFFICER HAS PASSED ASSESSMENT ORDE R WITHOUT PROVIDING PROPER OPPORTUNITY OF HEARING. THE A.O. H AS NOT CALL FOR THE EVIDENCE REGARDING THE FACTS WHICH HAVING WITH THE ASSESSEE IN THE PURCHASE DEED DATED 28/4/2001 IN WHICH AT PAGE 5 THE DETAILS OF PROPER..3. JAYADED GROUND FLOOR PUR NIRIMIT HAI . 3. IN THIS CASE NOTICE U/S 143(2) IS NOT ISSUED AND NOT SERVED UPON ASSESSEE IT CAN BE REVEALED FROM THE BODY OF THE AS SESSMENT ORDER. ITA 1022/JP/2018_ MURLI LILARAMANI VS ITO 2 4. THE REASONS RECORDED U/S 147 ARE NOT PROVIDED TO THE ASSESSEE IT ALSO REVEALS FROM THE ORDER SHEET SUPPLIED BY A.O. THAT THE A.O. HAS NOT RECORDED REASONS U/S 147 THEREFORE, ASSESSMENT PROCEEDINGS IS NULL AND VOID. 5. THE GROUND OF APPEAL MAY BE ADDED, CRAVE TO MODI FY BEFORE THE APPELLATE AUTHORITY DURING THE APPEAL PERIOD. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL OF THE ASSESSEE WAS CALLED FOR HEARING. HOWEVER, WE NOTE THAT THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS SENT THROUGH SPEED POS T. 3. WE HAVE CONSIDERED THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE AND ALSO HEARD THE LD DR. ON CAREFUL PERUSAL OF THE RELEVANT RECORD WE NOTE THAT THE ASSESSEE HAS RAISED THE GROUNDS OF AP PEAL REGARDING NON- GRANTING OF OPPORTUNITY BY THE AUTHORITIES BELOW, TH EREFORE THE ASSESSEE HAS RAISED ONLY LEGAL AND TECHNICAL ISSUES WHICH INC LUDES THE VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICE. AT THE OUTSET, WE FIN D THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE IN SUMMARY WITH OUT PASSING A DETAILED AND SPEAKING ORDER. THE RELEVANT PARA OF TH E LD. CIT(A)S ORDER IS AS UNDER: 3.1 I HAVE GONE THROUGH THE ASSESSMENT ORDER AND G ROUNDS OF APPEAL CAREFULLY. I FIND NO INFIRMITY IN THE ORDER PASSED BY THE AO. THE APPELLANT HAS ALSO NOT FURNISHED ANY SUBMISSION OR EVIDENCE T O SUBSTANTIATE THE GROUNDS OF APPEAL RAISED BY HIM. THEREFORE, IT IS H ELD THAT AO HAS RIGHTLY MADE THE ADDITION RS. 8,41,765/- UNDER THE HEAD LO NG TERM CAPITAL GAIN. THE APPELLANT HAS NOT FURNISHED ANY DOCUMENT ARY EVIDENCE TO ITA 1022/JP/2018_ MURLI LILARAMANI VS ITO 3 SUBSTANTIATE THE ISSUE RAISED IN GROUND NO. 2 AND 3 . ACCORDINGLY, ALL THE GROUNDS OF APPEAL ARE DISMISSED. THUS WHEN THE LD. CIT(A) HAS NOT DISCUSSED THIS ISSUE AS NONE HAS APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE, T HE ORDER WAS PASSED EX PARTE. HAVING REGARD TO THE FACTS AND CIRCUMSTAN CES OF THE CASE WHEN THE ASSESSEE RAISED A SPECIFIC GROUND OF NON-GRANTI NG OF OPPORTUNITY OF HEARING, WE IN THE INTEREST OF JUSTICE, SET ASIDE TH E MATTER TO THE RECORD OF THE LD. CIT(A) FOR GRANTING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE MAY CLARIFY THAT IN CASE THE ASSESSEE FAILED TO APPEAR BEFORE THE LD. CIT(A), THE OPPORTUNITY GRANTED BY US SHALL STAND VACATED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 26/11/2018. 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:- 26 TH NOVEMBER, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MURLI LILARAMANI, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 1(3), AJMER. 3. VK;DJ VK;QDR @ CIT ITA 1022/JP/2018_ MURLI LILARAMANI VS ITO 4 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 1022/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR