SHRI OM PRAKASH SAINI, JAIPUR V. INCOME TAX OFFICER, WARD-5-1, JAIPUR

ITA 114/JPR/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1459 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 31-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANURADHA JCIT DHK
• Assessee Lawyers: AASHISH KHANDELWAL
• Keywords: Reasonable cause; Set aside
• Section: 271(1)(c)

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 JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 114/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2008-09 SHRI OM PRAKASH SAINI, C/O- ASHISH KHANDELWAL & ASSOCIATES, G-2, ARIHANT TOWER-2, OPP.- BSNL TELEPHONE EXCHANGE, SANGANERI GATE, JAIPUR. CUKE VS. I.T.O., WARD 5(1), JAIPUR.. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ADUPS 1191 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI AASHISH KHANDELWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : MS. ANURADHA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 18/03/2019 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 20/03/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A)-IV, JAIPUR DATED 28/11/2018 FOR THE A.Y. 2 008-09 IN THE MATTER IMPOSITION OF PENALTY U/S 271(1)(C) OF THE INCOME TA X ACT, 1961 (IN SHORT THE ACT). 2. IN ADDITION TO THE GROUND RAISED ON MERIT AGAINS T IMPOSITION OF PENALTY U/S 271(1)(C) OF THE ACT, THE ASSESSEE HAS ALSO RAISED A GROUND ITA 114/JP/2019 OM PRAKASH SAINI VS. ITO 2 WITH REGARD TO DEFECTIVE NOTICE. HOWEVER, THIS ISSUE WAS NOT RAISED BEFORE THE LD. CIT(A). BEFORE ME, THE LD AR HAS EXP LAINED THE REASONS FOR NON-APPEARANCE BEFORE THE LD. CIT(A), I FOUND THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL FOR NON-APPEARANCE, HOWEVER, NO JUSTIFICATION WAS ADVANCED FOR UPHOLDING THE PENALTY. CONSIDERING THE REASONABLE CAUSE FOR NON-APPEARANCE BEFORE THE LD. CIT(A) AND THE SUBSTAN TIAL INTEREST OF JUSTICE, I SET ASIDE THE EX PARTE ORDER PASSED BY T HE LD. CIT(A) AND MATTER IS RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE ISSUE AFRESH IN TERMS OF PROVISIONS OF SECTION 250(6) OF THE ACT . THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN A PER IOD OF 30 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDI NGLY. 2. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED IN PART FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH MARCH, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 20 TH MARCH, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANTS- SHRI OM PRAKASH SAINI, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 5(1), JAIPUR. ITA 114/JP/2019 OM PRAKASH SAINI VS. ITO 3 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. 114/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR