Shri Jitendra Gangwani, Jaipur V. Income Tax Officer (T&J), Jaipur

ITA 123/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8721 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 04-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK
• Keywords: Set aside
• Section: 69C; 22

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC A , JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,O A JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 123/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09. SHRI JITENDRA GANGWANI YOURS CHOICE, SATKAR SHOPPING CENTRE, MALVIYA NAGAR, JAIPUR. CUKE VS. THE INCOME TAX OFFICER (T&J), OFFICE OF THE PR. CIT-II, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AJQPG 2708 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : MS CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21.07.2020. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 22/07/2020. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER DATED 10 TH DECEMBER, 2018 OF LD. CIT (A), AJMER FOR THE ASSESS MENT YEAR 2008-09. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, ITO (T&J), O/O THE PR. LD. CIT-II, JAIPUR IS NOT JUSTIFIED IN MAKING ADDITION OF RS. 275536.00 ON ACCOUNT OF MAKING PAYMENT OF CREDIT CA RD. 2. THE APPELLANT CRAVES LEAVE TO ADD, AMEND AND MODIFY ALL OR ANY GROUND OF APPEAL ON OR BEFORE THE DATE OF HEARING. 2 ITA NO. 123/JP/2019 SHRI JITENDRA GANGWANI, JAIPUR. 2. DUE TO THE PREVAILING SITUATION OF COVID 19 PAND EMIC, THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE. NONE HAS A PPEARED ON BEHALF OF THE ASSESSEE THOUGH A REQUEST FOR ADJOURNMENT HAS BEEN FILED DUE TO NON AVAILABILITY OF THE COUNSEL OF THE ASSESSEE. HOWEVER, IN VIEW OF THE F ACT THAT THE ASSESSMENT ORDER AS WELL AS THE IMPUGNED ORDER ARE PASSED EX PARTE DUE TO NON APPEARANCE OF THE ASSESSEE, THEREFORE, WE PROPOSE TO HEAR AND DISPOSE OFF THIS APPEAL EX PARTE. 3. WE HAVE HEARD THE LD. D/R AND CAREFULLY GONE THR OUGH THE ORDERS OF THE AO AS WELL AS THE IMPUGNED ORDER OF THE LD. CIT (A). AT THE OUTSET, WE NOTE THAT THE LD. CIT (A) HAS CONFIRMED THE ADDITION MADE BY THE AO SUMMA RILY IN PARA 3.2 AS UNDER :- 3.2. I HAVE GONE THROUGH THE ASSESSMENT ORDER CAR EFULLY. THE APPELLANT HAS NOT FURNISHED ANY WRITTEN SUBMISSION ON THIS ISSUE. DURING THE COURSE OF ASSESSMENT PROCEEDINGS OR APPE LLATE PROCEEDINGS, THE APPELLANT DID NOT SUBMIT ANY DETAI LS/DOCUMENTS IN SUPPORT OF THE PAYMENT OF RS. 2,77,536/- MADE THROU GH CREDIT CARD. THEREFORE, THE ADDITION OF RS. 2,77,536/- MA DE BY THE AO U/S 69C IS HEREBY CONFIRMED. THUS IT IS MANIFEST FROM THE RECORD THAT THE LD. LD . CIT (A) HAS NOT PASSED A SPEAKING ORDER ON THE ISSUE BUT THE APPEAL OF THE ASSESSEE W AS SUMMARILY DISMISSED FOR WANT OF ANY DETAILS/DOCUMENTS FILED BY THE ASSESSEE IN SUPP ORT OF THE CLAIM. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTE REST OF JUSTICE, WE SET ASIDE THE MATTER TO THE RECORD OF THE LD. CIT (A) FOR GRANTI NG ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE AND THEN DECIDE THE MATTER AFRESH BY P ASSING A SPEAKING ORDER. 3 ITA NO. 123/JP/2019 SHRI JITENDRA GANGWANI, JAIPUR. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22 /07/ 2020. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 22 /07/2020. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI JITENDRA GANGWANI, JAIPUR. 2. THE RESPONDENT THE ITO (T&J), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 123/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR