SH.HAIDAR QURESHI, JAIPUR V. DCIT, CIRCLE-4, JAIPUR

ITA 1188/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7134 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA ADD

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 1188/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2010-11 SHRI HAIDER QURESHI C-55, SHAHID INDRA, JYOTI NAGAR BHATTA BASTI, SHASTRI NAGAR, JAIPUR CUKE VS. DCIT CIRCLE-04, NEW CENTRAL REVENUE BUILD. STATUTE CIRCLE, C- SCHEME, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAFPQ6393P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADD. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 31/08/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 03/09/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2 JAIPUR DATED 18.07.2019 FOR ASSESSMENT YEAR 2010-11 CONFIRMING THE ADDITION AMOUNTING TO RS 7,72,430/- IN TERMS OF ORDER PASSED BY THE ASSESSING OFFICER U/S 147/148 OF THE ACT. 2. THE HEARING OF THE MATTER WAS SCHEDULED THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEMIC SITUATION PRE VAILING IN THE COUNTRY. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED INSPITE OF BEST EFFORTS BY TH E REGISTRY. ITA NO. 1188/JP/2019 SH. HAIDER QURESHI, JAIPUR VS. DCIT, JAIPUR 2 3. THE LD. DR DRAWN OUR REFERENCE TO THE ORDER OF L D. CIT(A) AND SUBMITTED THAT ON AS MANY AS SIX OCCASIONS, THE ASS ESSEE WAS PROVIDED REASONABLE OPPORTUNITY BY THE LD. CIT(A) BUT THE AS SESSEE HAS EITHER SOUGHT ADJOURNMENT OR HAS NOT ATTENDED TO THE APPELLATE PR OCEEDINGS. IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPOR TUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND THE MATTER HAS ACCOR DINGLY BEEN DECIDED BY THE LD CIT(A) AND THE SAME SHOULD THEREFORE BE CONF IRMED. 4. WE HAVE HEARD THE LD DR AND PURUSED THE MATERIA L AVAILABLE ON RECORD. WE FIND THAT THE MATTER HAS BEEN LISTED FOR HEARING ON COUPLE OF OCCASIONS BY THE LD CIT(A) AND HAS BEEN ADJOURNED FROM TIME TO T IME AT THE REQUEST OF THE AR AND ON THE LAST DATE OF HEARING, NONE HAS ATTEND ED. WE BELIEVE THAT THE ASSESSEE CANNOT SIT BACK AND RELAX MERELY BY FILING HIS APPEAL AND NEEDS TO BE VIGILANT AND RESPONSIVE TO ATTEND TO THE NOTICES IS SUED BY THE APPELLATE AUTHORITIES AND NON-ATTENDING TO THE PROCEEDINGS AN D RESPONDING TO THE NOTICES CANNOT BE ENCOURAGED AS THE SAME BURDENED A ND CLOGS THE JUDICIAL SYSTEM. AT THE SAME TIME, WE FIND THAT THERE IS NO FINDING RECORDED BY THE LD CIT(A) AND THE MATTER HAS BEEN DECIDED BY THE LD CI T(A) SUMMARILY WITHOUT DECIDING ON MERITS. WE THEREFORE BELIEVE THAT IN T HE INTEREST OF JUSTICE AND FAIR PLAY, THE ASSESSEE DESERVES ONE MORE OPPORTUNI TY TO PUT FORTH HIS ARGUMENTS AND CONTENTIONS AND WE ACCORDINGLY SET AS IDE THE MATTER TO THE FILE OF THE LD. CIT(A) TO EXAMINE THE MATTER AFRESH AFTE R PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE/A/R IS A LSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND FILE THE NECESSARY INFORM ATION AND DOCUMENTATION IN SUPPORT OF HER CONTENTIONS, AS SO ADVISED AND ENSUR E IN TIMELY COMPLETION OF THE PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. ITA NO. 1188/JP/2019 SH. HAIDER QURESHI, JAIPUR VS. DCIT, JAIPUR 3 ORDER PRONOUNCED IN THE OPEN COURT ON 03/09/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03/09/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. HAIDER QURESHI, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCLE-04, JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 1188/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR