SMT. MAYA DEVI, JHUNJHUNU V. INCOME TAX OFFICER, WARD-1, JHUNJHUNU

ITA 1269/JPR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5316 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 08-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 148; 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA- @ ITA NO. 1269/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2007-08 SMT. MAYA DEVI W/O SH. PRABHU DAYAL, JHUNJHUNU CUKE VS. ITO, WARD-1, JHUNJHUNU LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AUIPD1111F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 07/10/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 07/10/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), JAIPUR DATED 13.09.2018 FOR ASSESSMENT YEAR 2007-08 CONFIRMING THE ORDER OF THE ASSESSING OFFICER PASSED U/S 144 R/W 148 OF THE ACT. 2. THE HEARING OF THE MATTER WAS SCHEDULED FOR TODA Y THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEM IC SITUATION PREVAILING IN THE COUNTRY. NONE APPEARED ON BEHALF OF THE ASSESSE E, HOWEVER, AN ADJOURNMENT APPLICATION WAS RECEIVED FROM SHRI R.A. VERMA, THE AUTHORIZED REPRESENTATIVE ON BEHALF OF THE ASSESSEE STATING TH AT DUE TO COVID-19 CONDITIONS AND OLD AGE OF THE ASSESSEE, SOME MORE T IME IS REQUIRED TO PREPARE THE SUBMISSIONS AND MATTER MAY BE ADJOURNED. ITA NO. 1269/JP/2018 SMT. MAYA DEVI, JHUNJHUNU VS. ITO, JHUNJHUNU 2 3. PER CONTRA, THE LD. DR DRAWN OUR REFERENCE TO T HE ORDER OF LD. CIT(A) AND SUBMITTED THAT ON NUMBER OF OCCASIONS, THE ASSE SSEE WAS PROVIDED REASONABLE OPPORTUNITY BY THE LD. CIT(A) BUT THE AS SESSEE HAS NOT BEEN BOTHERED EITHER TO RESPOND OR TO APPEAR BEFORE THE LD. CIT(A). IT WAS SUBMITTED THAT EVEN BEFORE THE TRIBUNAL, THE MATTER HAS BEEN LISTED ON COUPLE OF OCCASIONS, HOWEVER, IT HAS BEEN ADJOURNED AND NO HEARING HAS HAPPENED. IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUAT E OPPORTUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND THE TRIBUNAL AND NO PURPOSE WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSESSEE. FURTHER, SHE RELIED ON THE ORDER OF THE LOWER AUTHORITIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE MATTER HAS B EEN LISTED FOR HEARING ON COUPLE OF OCCASIONS BY THE LD CIT(A) AND EVEN BEFOR E THE TRIBUNAL, THE APPEAL WAS FILED WAY BACK IN NOVEMBER 2018 AND THEREAFTER, THE MATTER HAS BEEN ADJOURNED FROM TIME TO TIME AND COULDNT BE TAKEN U P FOR HEARING FOR ONE REASON OR THE OTHER. WE BELIEVE THAT THE ASSESSEE CANNOT SIT BACK AND RELAX MERELY BY FILING ITS APPEAL AND NEEDS TO BE VIGILAN T AND RESPONSIVE TO ATTEND TO THE NOTICES ISSUED BY THE APPELLATE AUTHORITIES AND NON-ATTENDING TO THE PROCEEDINGS AND RESPONDING TO THE NOTICES CANNOT BE ENCOURAGED AS THE SAME BURDENED AND CLOGS THE JUDICIAL SYSTEM. AT THE SAM E TIME, IN THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE WHERE THE MATTER HAS BEEN DECIDED EX- PARTE BY THE LD CIT(A) SUMMARILY WITHOUT DECIDING ON MER ITS, NO USEFUL PURPOSE WOULD BE SERVED IN ADJOURNING THE MATTER AN Y FURTHER AND IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE BELIEVE THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO PUT FORTH HER ARGUMENTS AND CON TENTIONS AND WE ACCORDINGLY SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) TO EXAMINE THE MATTER AFRESH AFTER PROVIDING REASONABLE OPPORTUNIT Y TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND FILE THE ITA NO. 1269/JP/2018 SMT. MAYA DEVI, JHUNJHUNU VS. ITO, JHUNJHUNU 3 NECESSARY INFORMATION AND DOCUMENTATION IN SUPPORT OF HER CONTENTIONS, AS SO ADVISED AND ENSURE IN TIMELY COMPLETION OF THE PROC EEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07/10/2020. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 07/10/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. MAYA DEVI, JHUNJHUNU 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-01, JHUNJHUNU 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. 1269/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR