SMT. SAROJ DEVI CHODHARY, JAIPUR V. INCOME TAX OFFICER, JAIPUR

ITA 1031/JPR/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5941 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI J DHK
• Keywords: Set aside
• Section: 80C

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES SMC, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE : SHRI VIJAY PAL RAO, JUDICIA L MEMBER VK;DJ VIHY LA-@ ITA NO. 1031/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12 SMT. SAROJ CHAUDHARY OM IMPEX, TATEDA MOD VIA: GOVINDGARH, TEHSIL:CHOMU, JAIPUR CUKE VS. THE ITO WARD- 7(3) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AFOPC 3325 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY :SHRI MANISH AGARWAL, CA JKTLO DH VKSJ LS@ REVENUE BY : SHRI J.C. KULHARI, JCIT-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16/09/2019 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 19/09/2019 VKNS'K@ ORDER PER VIJAY PAL RAO, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 18-10-2017 OF LD. CIT(A)-3, JAIPUR FOR THE ASSESSMENT YEAR 2011- 12 WHEREIN THE ASSESSEE HAS RAISED VARIOUS GROUNDS. 2.1 AT THE TIME OF HEARING OF THE APPEAL, THE LD.AR OF THE ASSESSEE SUBMITTED THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSE SSEE EX-PARTE IN LIMINE WITHOUT DECIDING THE MATTER ON MERITS. THE LD.AR OF THE ASS ESSEE PLEADED THAT THE ASSESSEE 2 ITA NO. 1031/JP/2017 SMT. SAROJ DEVI CHAUDHARY VS ITO, 7(3),JAIPUR MAY BE GIVEN AN OPPORTUNITY OF HEARING AND MATTER M AY BE SET ASIDE TO THE RECORD OF THE LD. CIT(A) FOR DECIDING THE APPEAL OF THE AS SESSEE ON MERITS. 2.2 ON THE OTHER HAND, THE LD. DR OBJECTED TO THE P RAYER OF THE LD.AR OF THE ASSESSEE AND SUBMITTED THAT THE LD. CIT(A) HAS GIVE N VARIOUS OPPORTUNITIES OF HEARING TO THE ASSESSEE BUT NOBODY HAS ATTENDED THE HEARING. CONSEQUENTLY, THE APPEAL OF THE ASSESSEE WAS DISMISSED EX-PARTE BY TH E LD. CIT(A). 2.3 I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND CAR EFULLY PERUSED THE IMPUGNED ORDER OF THE LD. CIT(A). THE AO WHILE PASSING THE A SSESSMENT ORDER HAS MADE DISALLOWANCE OF VARIOUS EXPENSES AMOUNTING TO RS. 1,35,148/- BEING 15% OF GODOWN RENT, RENT SHOP, STAFF WELFARE EXPENS ES, OFFICE EXPENSES AND MISC. EXPENSES. APART FROM THIS, THE AO HAS MADE CE RTAIN ADDITIONS ON ACCOUNT OF UNEXPLAINED CASH DEPOSITS AS WELL AS CLAIM OF DEDUC TION U/S 80C OF THE ACT. THE ASSESSEE HAS CHALLENGED THE ACTION OF THE AO BEFORE THE LD. CIT(A). HOWEVER, THE APPEAL OF THE ASSESSEE WAS DISMISSED EX-PARTE AS NO BODY HAS APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(A). IT IS PERTINENT TO NOTE THAT THE LD. CIT(A) HAS NOT DECIDED THE APPEAL OF THE ASSESSEE ON MERITS BUT TH E APPEAL WAS DISMISSED ON THE GROUND THAT THE ASSESSEE HAS FAILED TO OFFER ANY EX PLANATION IN SUPPORT OF THE GROUNDS RAISED IN THE APPEAL. SINCE THE LD. CIT(A) HAS NOT ADJUDICATED UPON THE MATTER ON MERITS, THEREFORE, IN THE FACTS AND CIRCU MSTANCES OF THE CASE AND ALSO IN 3 ITA NO. 1031/JP/2017 SMT. SAROJ DEVI CHAUDHARY VS ITO, 7(3),JAIPUR THE INTEREST OF EQUITY AND JUSTICE, THE ASSESSEE IS GRANTED ONE MORE OPPORTUNITY TO PRESENT HER CASE BEFORE THE LD. CIT(A). ACCORDINGLY , THE MATTER IS SET ASIDE TO THE RECORD OF THE LD. CIT(A) FOR DECIDING THE SAME AFRE SH ON MERITS AFTER GIVING AN ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. TH US THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19/09/2019 . SD/- FOT; IKY JKO (VIJAY PAL RAO) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 19 /09/ 2019 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. SAROJ CHOUDHARY, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO , WARD- 7 (3), JAIPUR 3. VK;DJ VK;QDRVIHY ) @ CIT(A), 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.1031/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR