SHRI NAHAR SINGH MEENA, JAIPUR V. INCOME TAX OFFICER, WARD-3-5, JAIPUR

ITA 1092/JPR/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5946 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K MAHALA JCIT DHK
• Keywords: Corroborative evidences; Set aside
• Section: 147; 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH SMC, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; DS LE{K BEFORE: SHRI SHRI VIJAY PAL RAO, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 1092/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10. SHRI NAHAR SINGH MEENA, 1, MEENO KA MOHALLA, KHORA BISAL VIA JOHTWARA, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD 3(5), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. CGFPS 8434 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MANISH AGARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI A.K. MAHALA, JCIT LQUOKBZ DH RKJH[K@ DATE OF HEARING : 24.09.2019. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 26/09/2019. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 20.08.2018 OF LD. CIT (APPEALS)-1, JAIPUR FOR THE ASSESSMENT YEAR 2009-10. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE AND IN LAW, LD. CIT (A) HAS GROSSLY ERRED IN DECIDING THE APPEAL WI THOUT AFFORDING ASSESSEE WITH ADEQUATE OPPORTUNITY OF BEI NG HEARD. APPELLANT PRAYS ORDER PASSED BY LD. CIT (A) IS AGAI NST THE PRINCIPLES OF JUSTICE AND DESERVES TO BE QUASHED. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, LD. CIT (A) HAS GROSSLY ERRED IN CONFIRMING ADDITION OF RS. 2 ITA NO. 1092/JP/2018 SHRI NAHAR SINGH MEENA, JAIPUR. 14,70,000/- MADE BY LD. AO WITHOUT APPRECIATING THE SUBMISSION MADE AND EXPLANATIONS AFFORDED. 3. THAT THE APPELLANT CRAVES THE RIGHT TO ADD, DELE TE, AMEND OR ABANDON ANY OF THE GROUNDS OF APPEAL EITHER BEFORE OR AT THE TIME OF HEARING OF APPEAL. 2. AT THE TIME OF HEARING THE LD. A/R OF THE ASSESS EE HAS SUBMITTED THAT THE LD. CIT (A) HAS DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE WHEN NOBODY HAS APPEARED ON BEHALF OF THE ASSESSEE. HE HAS PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRESENT HIS CASE BEFORE THE LD. CIT (A). THUS THE LD. A/R HAS SUBMITTED THAT THE MATTER MAY BE SET ASIDE TO T HE RECORD OF THE LD. CIT (A) FOR RE-ADJUDICATION OF THE MATTER AFTER THE ASSESSEE BE ING GIVEN AN OPPORTUNITY OF HEARING AND PRODUCING THE RELEVANT RECORD. 3. ON THE OTHER HAND, THE LD. D/R HAS OBJECTED TO T HE PRAYER OF THE ASSESSEE. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD. THE ASSESSMENT WAS COMPLETED UNDER SECTION 147 READ WITH SECTION 144 OF THE IT ACT AS ASSESSEE HAS NOT COMPLIED WITH THE NO TICES ISSUED BY THE AO TO FURNISH THE RELEVANT RECORD. SIMILARLY, THE APPEAL OF THE ASSESSEE WAS DISMISSED EX PARTE ON THE GROUND THAT THE ASSESSEE HAS NOT PRODUCED ANY S UPPORTING EVIDENCE TO PROVE THAT THE LAND IN QUESTION WAS AN AGRICULTURAL LAND. SINCE THE AO AS WELL AS THE LD. CIT (A) HAS PASSED THE EX PARTE ORDER AND THE ASSESSEE HAS NOT PRODUCED ANY SUPPORTING EVIDENCE AND NOW THE LD. A/R HAS STATED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRODUCE THE RELEVANT RE CORD IN SUPPORT OF THE CLAIM OF AGRICULTURAL LAND, THEREFORE, IN THE INTEREST OF JU STICE, THE MATTER IS SET ASIDE TO THE 3 ITA NO. 1092/JP/2018 SHRI NAHAR SINGH MEENA, JAIPUR. RECORD OF THE LD. CIT (A) FOR DECIDING THE SAME AFR ESH AFTER GRANTING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 26/09/201 9. SD/- ( FOT; IKY JKWO (VIJAY PAL RAO) U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 26/09/2019. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI NAHAR SINGH MEENA, JAIPUR. 2. THE RESPONDENT THE ITO WARD 3(5), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 1092/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR