Ghanshyam Lal Dhakad, Bhilwara V. ITO, Ward-3, Bhilwara

ITA 123/JODH/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4075 (ITAT-JODHPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-04-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (SMC), JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT ITA NO. 123/JODH/2019 (ASSESSMENT YEAR-2010-11) SHRI GHANSHYAM LAL DHAKAD, CHOTTI BIJOLIYAN BIJOLIYAN, BHILWARA- 311062 VS THE ITO, WARD-3, BHILWARA (APPELLANT) (RESPONDENT) PAN: ADXPD8622K REVENUE BY SH. P.K. SINGI, DR ASSESSEE BY NONE DATE OF HEARING 02.05.2019 DATE OF PRONOUNCEMENT 07.05.2019 O R D E R THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 02.01.2019 OF LD. COMMISSIONER OF INCOME TAX (APPEALS), AJMER. 2. DURING THE COURSE OF HEARING, NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE AND THE NOTICE ISSUED WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS 'ASSESSEE NOT RESIDING ON THE ADDRESS STATE D'. I, THEREFORE, PROCEEDED 2 EX-PARTE QUA THE ASSESSEE AND THE APPEAL IS DECIDE D AFTER HEARING THE LD. SR. DR. 3. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEA L RELATES TO SUSTENANCE OF ADDITION OF RS. 23,58,700/- MADE BY THE ASSESSIN G OFFICER BY PASSING THE EX-PARTE ORDER U/S 144 READ WITH SECTION 147 OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT') BY CONSIDERING THE AMOUNT OF RS. 2 3,58,700/- DEPOSITED IN THE SAVING BANK ACCOUNT AS 'INCOME FROM OTHER SOURCES'. 4. BEING AGGRIEVED, THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO DECIDED THE APPEAL EX-PARTE BY OBSERVING IN PARA 3 OF THE ORDER AS UNDER:- '3.0 DURING THE COURSE OF APPELLATE PROCEEDINGS, TH E APPEAL WAS FIXED FOR HEARING ON 10.9.2018, 24.09.2 018, 4.10.2018, 10.10.2018, 5.11.2018, 26.11.2018 AND 18.12.2018. THE APPEAL WAS LAST FIXED FOR HEARING ON 2.1.2019. NO ONE HAS ATTENDED ON ANY OF THE DATE O F HEARING AND NO WRITTEN SUBMISSION HAS BEEN FILED. THEREFORE, THE APPEAL IS DECIDED AFTER GOING THOUG HT THE ASSESSMENT ORDER AND GROUNDS OF APPEAL AS UNDER.' 5. NOW, THE ASSESSEE IS IN APPEAL. THE SR. DR STRO NGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 6. I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. SR. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 7. IN THE PRESENT CASE, IT IS NOTICED THAT THE LD. CIT(A) ALTHOUGH MENTIONED THAT THE APPEAL WAS FIXED FOR HEARING ON VARIOUS DATES AND THE LAST 3 ONE WAS ON 2.1.2019, HOWEVER, IT IS NOT BROUGHT ON RECORD THAT THE NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . I, THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NAT URAL JUSTICE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PRO VIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 07.05.2019) SD/- (N.K. SAINI) VICE PRESIDENT DATED : 07. 05.2019 .. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. , ! , $ / DR, ITAT, JODHPUR 6. ' / GUARD FILE / BY ORDER / ASSISTANT REGISTRAR 4