Shri Satish Gangwal, Kishangarh V. Addl. CIT, Range-1, Ajmer

ITA 1282/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9435 (ITAT-JAIPUR)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 15-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 271D

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 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. 1282/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2012-13 SH. SATISH GANGWAL NEAR MEDTIYA TAILOR, MALI MOHALLA IMAM BADE KI GALI, JIVAN JYOTI ROAD, SHIVAJI NAGAR, AJMER CUKE VS. ADDL. COMMISSIONER OF INCOME TAX, RANGE-01, AJMER LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAZPG3190J 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 : 19/08/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT:19/08/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), AJMER DATED 03.06.2019 FOR ASSESSMENT YEAR 2012-13 CONFIRMING THE LEVY OF PENALTY U/S 271D 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 THE SHRI O.P BHATEJA, THE AUTHORIZED REPRESENTATIVE ON BEHALF OF THE ASSESSEE STATING THAT DUE TO COVID- 19 CONDITIONS, THE CASE COULD NOT BE PREPARED AND M ATTER MAY BE ADJOURNED. ITA NO. 1282/JP/2019 SH. SATISH GANGWAL, AJMER VS. ADDL. CIT, AJMER 2 3. PER CONTRA, THE LD. DR DRAWN OUR REFERENCE TO T HE ORDER OF LD. CIT(A) AND SUBMITTED THAT ON AS MANY AS THREE OCCASIONS, T HE ASSESSEE 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 2019 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 HIS 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. 1282/JP/2019 SH. SATISH GANGWAL, AJMER VS. ADDL. CIT, AJMER 3 NECESSARY INFORMATION AND DOCUMENTATION IN SUPPORT OF HIS 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 19/08/2020. 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:- 19/08/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. SATISH GANGWAL, AJMER 2. IZR;FKHZ@ THE RESPONDENT- ADDL. CIT, RANGE-01, AJMER 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. 1282/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR