SHRI SHRIKISHAN CHOUDHARY, KISHANGARH V. INCOME TAX OFFICER, WARD-1, KISHANGARH

ITA 1065/JPR/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9817 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 12-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY DCIT
• Keywords: Condonation of delay; Set aside

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, JUDICIAL MEMBER VK;DJ VIHY LA -@ ITA NO. 1065/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2015-16 SHRI SHRIKISHAN CHOUDHARY, BADGAV, PATAN, KISHANGARH. C UKE VS. I.T.O., WARD-1, KISHANGARH. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AYKPC 0151 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKS J LS @ ASSESSEE BY: SHRI MANISH AGARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. POONAM ROY (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 23/09/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT :24/09/2019 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30/07/2018 OF LD. CIT(A), AJMER FOR THE A.Y. 2015-16. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 1. THAT THE LD. C.I.T (A), AJMER HAS BEEN UNDULY UNFAIR IN NOT ADMITTING THE SLIGHTLY DELAYED SUBMISSION OF APPEAL. THE NON-CONDONATION OF DELAY (28 DAYS) RESULTING IN CONFIRMING HUGE ADDITIONS OF RS. 32,89,732/- (DEMAND OF OVER RS. 15 LAKHS) IS UNJUSTIFIED AS: * APPELLANT PRESENTLY RESIDES AT A SMALL PLACE BABRIYA KA KHEDA, KHARIYA KA LAMBA, TEHSIL HURDA DISTRICT BHILWARA AND THE NOTICES AND C.I.T (A) ORDER WAS SERVED AT BADGOAN, KISHANGARH. THE APPELLANT'S IGNORANT SON WASN'T AWARE AND THE APPELLANT RECEIVED ORDER ON 2.2.2018 (AND SUBMITTED APPEAL ON 28.2.2018). ITA 1065/JP/2018 SHRIKISHAN CHOUDHARY VS ITO 2 * LD. C.I.T (A) HAS BEEN HARSH AND DENIED CONDONATION AS NOT SUPPORTED WITH ANY DOCUMENTARY EVIDENCE. EVIDENCE THERETO WAS NEVER SOUGHT ON THE FIRST AND LAST DATE OF HEARING (24.07.2018) LD. C.I.T (A) WAS NOT IN HIS OFFICE/HE WAS PROBABLY ON LEAVE, PREVENTING THE APPELLANT IN ADDUCING EVIDENCE TO HIS SATISFACTION. * APPELLANT'S GAS CONNECTION & ELECTRICITY BILLS COPY WHICH INCORPORATES HIS CURRENT ADDRESS, WHICH COULD NOT BE SUBMITTED BEFORE LD. C.I.T (A) AS EVIDENCE OF HIS CURRENT CHANGED ADDRESS IS ENCLOSED & BE KINDLY CONSIDERED. * AFFIDAVITS (2) FROM APPELLANT AND HIS SON FOR THE CAUSE OF DELAYED RECEIPT OF ASSESSMENT ORDER ARE ENCLOSED. * UNJUSTIFIED ADDITION OF RS 3289732/- MADE ARE BAD IN LAW AND NEED TO BE DELETED AS THAT THE ASSESSEE HAS CORRECTLY SHOWN HIS INCOME EARNED FROM PLYING OF TRACTOR AND AGRICULTURE INCOME FOR THE YEAR UNDER CONSIDERATION. CAPITAL SHOWN IN RETURN OF INCOME WAS ACCUMULATED FROM EARLIER YEARS SAVINGS OF HIS AGRICULTURE INCOME AND PLYING TRACTOR INCOME. SALE PROCEEDS OF AGRICULTURE PRODUCTS AND RECEIPTS FROM PLYING FROM TRACTORS WHICH WAS MADE IN CREDIT, HAD BEEN SHOWN AS SUNDRY DEBTORS. 2. THAT THE APPELLANT CARVES TO ADD, AMEND AND ALTER THE GROUND OF APPEAL BEFORE OR AT THE TIME OF APPELLATE HEARING. 2. AT THE TIME OF HEARING, THE AR OF THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) HAS PASSED IMPUGNED ORDER EX PARTE AND ALSO DECLINE TO CONDONE THE DELAY OF 28 DAYS IN FILING THE APPEAL BEFORE THE LD. CIT(A). HE HAS SUBMITTED THAT THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY AND EXPLAINED THE CAUSE OF DELAY. HOWEVER, SINCE NO BODY HAS APPEARED ON BEHALF OF THE ASSESSEE, THE LD. CIT(A) HAS DISMISSED THE APPEAL IN LIMINI. THUS, HE HAS SUBMITTED THAT THE ASSESSEE ITA 1065/JP/2018 SHRIKISHAN CHOUDHARY VS ITO 3 MAY BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE AND EXPLAINED THE CAUSE OF DELAY BEFORE THE LD. CIT(A). 3. ON THE OTHER HAND, THE LD DR HAD VEHEMENTLY OPPOSED THE PRAYER OF THE ASSESSEE THAT THE MATTER MAY BE SET ASIDE TO THE RECORD OF THE LD. CIT(A) AND CONTENDED THAT THE ASSESSMENT ORDER WAS ALSO PASSED EX PARTE AND DESPITE SEVERAL OPPORTUNITIES, NO BODY HAS APPEARED BEFORE THE LD. CIT(A), THEREFORE, ASSESSEE DOES NOT DESERVE ANY FURTHER OPPORTUNITY. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS RELEVANT MATERIAL ON RECORD. THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINI BEING NOT ADMITTED AS THERE WAS A DELAY IN FILING THE APPEAL WHICH WAS NOT CONDONED BY THE LD. CIT(A). IT IS MANIFEST FROM THE IMPUGNED ORDER THAT THE ASSESSEE FILED AN APPLICATION FOR CONDONATION OF DELAY EXPLAINING THE CAUSE OF DELAY. THE ASSESSMENT ORDER WAS PASSED EX PARTE AND MOST OF THE FAMILY MEMBERS INCLUDING THE ASSESSEE ARE ILLITERATE AND UNEDUCATED, THEREFORE, THERE WAS A DELAY IN TAKING STEPS TO FILE THE APPEAL AGAINST THE ASSESSMENT ORDER. SINCE NONE HAS APPEARED ON BEHALF OF THE ASSESSEE, THE LD. CIT(A) HAS DECLINED TO CONDONE THE DELAY AND CONSEQUENTLY THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINI. SINCE THE ASSESSEE HAS NOW PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE FOR PRESENTING HIS CASE BEFORE THE LD. CIT(A), THEREFORE, IN ITA 1065/JP/2018 SHRIKISHAN CHOUDHARY VS ITO 4 THE FACTS AND CIRCUMSTANCES OF THE CASE WHEN THE APPEAL WAS NOT DECIDED ON MERITS BY THE LD. CIT(A) AND IN THE INTEREST OF JUSTICE, THE MATTER IS SET ASIDE TO THE RECORD OF THE LD. CIT(A) FOR AFFORDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF HEARING AND EXPLAINING THE CAUSE OF DELAY IN FILING THE APPEAL. THE LD. CIT(A) SHALL DECIDE THE APPEAL OF THE ASSESSEE ON MERITS AS WELL AS CONDONATION OF DELAY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER, 2019 SD/- FOT; IKY JKO (VIJAY PAL RAO) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 24 TH SEPTEMBER, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI SHRIKISHAN CHOUDHARY, KISHANGARH. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD-1, KISHANGARH. 3. VK;DJ VK;QDR @ CIT 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. 1065/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR