SHRI KANTIMAL BHANDARI , JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, JAIPUR

ITA 1267/JPR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6008 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 06-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P C PARWAL CA SMT
• Keywords: Bonafide mistake
• Section: 143(3); 14A

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH B, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA-@ ITA NO. 1267/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15. SHRI KANTIMAL BHANDARI, 395, VASUNDHARA COLONY, GOPALPURA BYPASS, TONK ROAD, JAIPUR. CUKE VS. THE DCIT CIRCLE-7, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ACQPB 7975 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SMT. ANURADHA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 22.01.2019. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 23/01/2019. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 5 TH SEPTEMBER, 2018 OF LD. CIT (A)-3, JAIPUR FOR THE ASSESSMENT YEAR 2014-15. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS :- 1. THE LD. CIT (A) HAS ERRED ON FACTS AND IN LAW IN DECIDING THE APPEAL EX-PARTE WITHOUT PROVIDING PROPER OPPORTUNIT Y OF HEARING MORE PARTICULARLY WHEN ON PREVIOUS HEARINGS, A/R OF THE ASSESSEE ATTENDED BEFORE CIT (A) AND SOUGHT FOR ADJ OURNMENT. 2. THE LD. CIT (A) HAS ERRED ON FACTS AND IN LAW IN NOT DECIDING THE INDIVIDUAL GROUNDS OF APPEAL ON MERITS AND UPHOLDIN G THE ORDER OF AO. 3. THE ASSESSEE CRAVES TO AMEND, ALTER AND MODIFY A NY OF THE GROUNDS OF APPEAL. 2 ITA NO. 1267/JP/2018 SHRI KANTIMAL BHANDARI, JAIPUR. 4. THE APPROPRIATE COST BE AWARDED TO THE ASSESSEE . 2. THE ASSESSEE IS AN INDIVIDUAL AND FILED HIS RETU RN OF INCOME ON 26.11.2014. THE AO WHILE COMPLETING THE ASSESSMENT UNDER SECTIO N 143(3) OF THE IT ACT MADE ADDITIONS ON ACCOUNT OF DIVIDEND ON SHARES UNDER SE CTION 94(7) AS WELL AS UNDER SECTION 14A OF THE IT ACT. THE ASSESSEE CHALLENGED THE ACTION OF THE AO BEFORE THE LD. CIT (A), HOWEVER, DUE TO NON APPEARANCE ON BEHA LF OF THE ASSESSEE, THE LD. CIT (A) DISMISSED THE APPEAL OF THE ASSESSEE SUMMARILY. 3. BEFORE US, THE LD. A/R OF THE ASSESSEE HAS SUBMI TTED THAT INITIALLY THE LD. A/R OF THE ASSESSEE ATTENDED THE PROCEEDINGS BEFORE THE LD. CIT (A) AND TOOK ADJOURNMENTS. HOWEVER, ON THE LAST DATE OF HEARING I.E. 4 TH SEPTEMBER, 2018 HE DID NOT APPEAR BEFORE THE LD. CIT (APPEALS) AND THE APP EAL OF THE ASSESSEE WAS DISMISSED EX PARTE. THE LD. A/R HAS FILED THE AFFI DAVIT OF ONE SHRI J.K. SINGHAL, CA AUTHORIZED TO APPEAR BEFORE THE LD. CIT (A). THUS T HE LD. A/R HAS EXPLAINED THE REASON FOR NON APPEARANCE THAT DUE TO INADVERTENT A ND BONAFIDE MISTAKE HE COULD NOT NOTE DOWN THE DATE OF HEARING AND, THEREFORE, C OULD NOT ATTEND THE HEARING ON THAT DATE. THE LD. A/R HAS SUBMITTED THAT THE ASSES SEE MAY BE GRANTED ONE MORE OPPORTUNITY OF HEARING AS THE LD. CIT (A) HAS NOT D ISCUSSED THE ISSUE ON MERITS. 4. ON THE OTHER HAND, THE LD. D/R HAS OPPOSED THE R EQUEST OF THE ASSESSEE FOR GRANT OF ONE MORE OPPORTUNITY AND SUBMITTED THAT TH E LD. CIT (A) HAS GIVEN MORE THAN SUFFICIENT OPPORTUNITY OF HEARING BUT THE ASSE SSEE KEEP ON SEEKING ADJOURNMENTS AND FINALLY NOBODY APPEARED ON BEHALF OF THE ASSESSEE. SHE HAS RELIED UPON THE ORDER OF THE LD. CIT (A). 3 ITA NO. 1267/JP/2018 SHRI KANTIMAL BHANDARI, JAIPUR. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD. WE FIND THAT INITIALLY THE APPEAL OF THE A SSESSEE WAS FIXED ON VARIOUS DATES ON WHICH THE LD. A/R OF THE ASSESSEE SOUGHT ADJOURN MENTS AND FINALLY WHEN THE APPEAL WAS LISTED FOR HEARING ON 4 TH SEPTEMBER, 2018 NOBODY APPEARED ON BEHALF OF THE ASSESSEE. THE LD. A/R OF THE ASSESSEE FILED TH E AFFIDAVIT EXPLAINING THE REASONS THAT HE FORGOT TO NOTE DOWN THE DATE OF HEARING AND , THEREFORE, HE COULD NOT APPEAR BEFORE THE LD. CIT (A) ON 4 TH SEPTEMBER, 2018. HAVING CONSIDERED THE REASONS EXPLAINED BY THE A/R SHRI J.K. SINGHAL, CA WHO WAS AUTHORIZED TO APPEAR BEFORE THE LD. CIT (A) AS WELL AS THE FACTS AND CIRCUMSTANCES OF THE CASE THAT THE LD. CIT (A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF AN Y EXPLANATION AND SUBMISSIONS ON BEHALF OF THE ASSESSEE, WE ARE OF THE CONSIDERED OPINION THAT IN THE INTEREST OF JUSTICE THE ASSESSEE BE GIVEN ONE MORE OPPORTUNITY OF HEARING BEFORE THE LD. CIT (A). ACCORDINGLY, THE MATTER IS SET ASIDE TO THE R ECORD OF THE LD. CIT (A) FOR GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CASE AND THEN TO DECIDE THE APPEAL ON MERITS. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 23/01/2 019. 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:- 23/01/2019. DAS/ 4 ITA NO. 1267/JP/2018 SHRI KANTIMAL BHANDARI, JAIPUR. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI KANTIMAL BHANDARI, JAIPUR. 2. THE RESPONDENT THE DCIT, CIRCLE-7, JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 1267/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 5 ITA NO. 1267/JP/2018 SHRI KANTIMAL BHANDARI, JAIPUR.