SHRI ABDUL RASHID, TONK V. INCOME TAX OFFICER, WARD-1, TONK

ITA 1173/JPR/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3276 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANMOHAN KANDPAL ACITOSDDR DHK
• Keywords: Sale consideration of property below Jantri Value; Reasonable cause
• Section: 50C; 147

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; DS LE{K BEFORE : SHRI RAMESH C.SHARMA, ACCOUNTA NT MEMBER VK;DJ VIHY LA-@ ITA NO. 1173/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SHRI ABDUL RASHID SANGHPURA, PURANI TONK TONK CUKE VS. THE ITO WARD- 1 TONK LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AEJPR 7681 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (ADJOURNMENT APPLICATION REJECTED) JKTLO DH VKSJ LS@ REVENUE BY: SHRI MANMOHAN KANDPAL, ACIT(OSD)-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 30/10/2019 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 25 /11/2019 VKNS'K@ ORDER PER RAMESH C. SHARMA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E EX-PARTE ORDER OF THE LD. CIT(A)-3, JAIPUR DATED 22-05-2018 FOR T HE ASSESSMENT YEAR 2009-10, IN THE MATTER OF ORDER PASSED U/S 147 OF THE I.T. ACT, 1961. 2.1 IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRI EVED FOR EX-PARTE ORDER PASSED BY THE LD. CIT(A). ITA NO.1173/JP/2018 SHRI ABDUL RASHID VS ITO, WARD-1, TONK 2 2.2 THE LD.AR OF THE ASSESSEE FILED AN AFFIDAVIT OF THE ASSESSEE IN SUPPORT OF HIS CONTENTION FOR NOT APPEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING WHICH READS AS UNDER:- I. ABDUL RASHID S/O SHRI ABDUL MAJID, AGED 50 YRS. RESIDENT OF MENDWAS GATE TONK SOLEMNY AFFIRM I.E. 1 8-09- 2019 AT TONK AS UNDER: (I) THAT I HAVE BEEN DOING TRADING OF CARPETS ON SM ALL SCALE AT TONK FOR LAST 30 YRS AND AM ASSESSED TO TA X. (II) THAT NORMALLY MY INCOME HAD BEEN BELOW TAXABLE LIMITS; BARRING FEW YEARS WHEREIN I HAD MARGINAL TA XABLE INCOME IN SOME OF YEARS DULY DECLARED IN THE RETURN S IN RELEVANT YEARS. (III) THAT FOR THE PURPOSES OF TAXATION MATTERS, I HAVE AUTHORIZED ONE SHRI RAVI KUMAR JAIN, AN INCOME TAX PRACTITIONER AT TONK. (IV) THAT IN THE RELEVANT PREVIOUS YEAR OF THE ASST T. YR. 2008-09, I HAD SOLD A PIECE OF AN AGRICULTURAL LAND FOR RS. 4,00,000/- AND HAD EARNED SHORT TERM CAPITAL GAIN O F RS. 1,66,540/- WHICH WAS BELOW TAXABLE LIMITS. HOWEVER, AS PER VALUATION OF THE DISTRICT STAMP AUTHORITIES, SUCH C APITAL GAIN WAS WORKED OUT AT RS. 3,51,799/- U/S 50C OF THE ACT . (V) THAT THE ADDITION SO MADE WAS AGITATED BEFORE T HE LD. CIT(A)-3, JAIPUR BY CHALLENGING THE VALUATION OF TH E DISTT. STAMP AUTHORITIES. (VI) THAT TO DEFEND THE APPEAL BEFORE THE LD. CIT( A) SHRI RAVI KUMAR JAIN WAS AUTHORIZED TO REPRESENT THIS CA SE. ITA NO.1173/JP/2018 SHRI ABDUL RASHID VS ITO, WARD-1, TONK 3 (VII) THAT SHRI RAVI KUMAR JAIN HAD HOWEVER FAILED TO ATTEND THE HEARINGS BEFORE THE LD. CIT(A)-3, JAIPUR AS NOTED FROM THE APPEAL ORDER, FOR THE REASONS KNOWN TO HIM ; RESULTING IN THE DISMISSAL OF THE SAME BY THE LD. C IT(A) VIDE APPEAL ORDER DATED 22-5-2018. (VIII) THAT I WAS TOTALLY IGNORANT ABOUT NON ATTEND ANCE OF THE HEARING BY MY AR SHRI RAVI KUMAR JAIN, THE PRACTITI ONER. (IX) THAT IT WAS ONLY AFTER RECEIVING THE APPEAL O RDER, I CAME TO KNOW ABOUT SUCH DEFAULT ON THE PART OF MY A BOVE NAMED AR. (X) THAT IN THE CIRCUMSTANCES, I WAS PREVENTED BY REASONABLE CAUSE FROM DEFENDING MY CASE BEFORE THE LD. CIT(A) ON MERITS. (XI) THAT IN THE INTEREST OF EQUITY AND NATURAL JUS TICE, THE APPEAL ORDER SO PASSED BY THE LD. CIT(A), WITHOUT CONSIDERING THE MERITS OF THE CASE MAY KINDLY BE QU ASHED, TO BE DECIDED ON MERITS ONLY. (XII) THAT I HAVE GONE THROUGH THE CONTENTS OF PAR A (I) TO (XI) ABOVE CAREFULLY WHICH ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF. GOD WILL HELP ME. 2.3 RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORDS P ERUSED. AFTER GOING THROUGH THE AFFIDAVIT OF THE ASSESSEE, I AM S ATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(A). IN THE SUBSTANTIAL INTEREST OF JUSTICE, I S ET ASIDE THE EX-PARTE ORDER OF THE LD. CIT(A) AND RESTORE BACK THE MATTER TO TH E FILE OF THE LD. CIT(A) ITA NO.1173/JP/2018 SHRI ABDUL RASHID VS ITO, WARD-1, TONK 4 FOR DECIDING THE SAME AFRESH ON MERIT AFTER CONSID ERING THE ASSESSEE'S CONTENTIONS. THE ASSESSEE IS DIRECTED TO APPEAR BEF ORE THE LD. CIT(A) WITHIN A PERIOD OF 2 MONTHS FROM THE DATE OF RECEIP T OF THIS ORDER. I DIRECT ACCORDINGLY. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 /11/2 019. SD/- JESK LH 'KEKZ (RAMESH C. SHARMA) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25 /11/ 2019 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI ABDUL RASHID, TONK 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 1, TONK 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.1173/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR ITA NO.1173/JP/2018 SHRI ABDUL RASHID VS ITO, WARD-1, TONK 5