Annaram Prajapat, Churu V. Addl. CIT, Jhunjhunu Range

ITA 1288/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0209 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROONIPAL
• Keywords: Gift; 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 B 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. 1288/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2011-12 SHRI ANNARAM PRAJAPAT S/O- GORU RAM PRAJAPAT, WARD NO. 14, BHARTIYON KI DHANI, RATANGARH, CHURU-331022. CUKE VS. THE ADDL.CIT, JHUNJHUNU RANGE, JHUNJHUNU. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: BEMPP 3939 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI SHRAWAN KUMAR GUPTA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROONI PAL (DCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 23/06/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 23/06/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- III, JAIPUR DATED 06.09.2019 FOR THE ASSESSMENT YEA R 2011-12 WHEREIN ASSESSEE HAS CHALLENGED THE CONFIRMATION OF THE LEV Y OF PENALTY U/S 271D OF THE ACT. 2. THE LD. AR SUBMITTED THAT THE APPEAL HAS BEEN DE CIDED BY THE LD CIT(A) EX-PARTE QUA THE ASSESSEE WITHOUT ADJUDICATING THE GROUNDS OF A PPEAL ON MERIT. IT WAS SUBMITTED THAT THE ASSESSEE BELONG S TO A RURAL AREA AND AN ILLITERATE PERSON AND THE APPEAL HAS BEEN FILED THR OUGH HIS COUNSEL AT RATANGARH CHURU AND DUE TO COMMUNICATION GAP WITH T HE COUNSEL, THE MATTER COULDNT BE ATTENDED BEFORE THE LD CIT(A). IT WAS HOWEVER SUBMITTED THAT ITA NO. 1288/JP/2019 SHRI ANNARAM PRAJAPAT VS. ACIT 2 THERE WAS NO MALAFIDE INTENTION IN NOT ATTENDING TO THE HEARINGS SCHEDULED BEFORE THE LD CIT(A). IT WAS ACCORDINGLY SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE HEARD ON MERITS AND NECE SSARY RELIEF MAY BE GRANTED TO THE ASSESSEE. ON MERITS, IT WAS SUBMITT ED THAT THE ASSESSING OFFICER HAS WRONGLY UNDERSTOOD THE TRANSACTION BETW EEN THE ASSESSEE AND HIS FATHER AS THAT OF LOAN RATHER THE TRANSACTION WAS O F GIFT OF MONEY BY THE FATHER TO THE ASSESSEE AND AN AFFIDAVIT OF THE FATHER HAS ALSO BEEN PLACED ON RECORD. IT WAS SUBMITTED THAT THE ASSESSEE WAS IN NEED OF M ONEY FOR PURCHASE OF LAND AND ACCORDINGLY, AN AMOUNT OF RS 5 LACS HAS BEEN RE CEIVED AS GIFT FROM THE ASSESSEES FATHER. IT WAS ACCORDINGLY SUBMITTED TH AT ON SUCH TRANSACTION OF GIFT OF MONEY RECEIVED BY THE ASSESSEE FROM HIS FAT HER, THERE IS NO BASIS FOR LEVY OF PENALTY U/S 269SS OF THE ACT. FURTHER, REL IANCE WAS PLACED ON COORDINATE BENCH DECISIONS IN CASE OF HARESH KUMAR BECHARBHAI PATEL VS JCIT (2019) 55 CCH 224(AHD) AND GOURAN CHANDRA NAYAK VS JCIT (2020) 77 ITR (TRIB) 192. 3. PER CONTRA, THE LD. DR DRAWN OUR REFERENCE TO T HE ORDER OF LD. CIT(A) AND SUBMITTED THAT ON AS MANY AS SIX OCCASIONS, THE ASSESSEE WAS PROVIDED REASONABLE OPPORTUNITY BY THE LD. CIT(A) BUT THE AS SESSEE OR HIS AR HAS NOT BOTHERED EVEN TO RESPOND TO SUCH NOTICES AND TO APP EAR BEFORE THE LD. CIT(A). IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUAT E OPPORTUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND NO PURPOSES WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSESSEE. ON MERITS, TH E LD DR SUBMITTED THAT WHERE THE ASSESSEE WAS IN NEED OF FUNDS, HE COULD H AVE TAKEN THE MONEY THROUGH CHEQUE FROM HIS FATHER, RATHER, HE HAS RECE IVED CASH FROM HIS FATHER WHICH IS IN THE NATURE OF LOAN AS POINTED OUT BY TH E ASSESSING OFFICER AND THE PROVISIONS OF SECTION 269SS ARE THEREFORE CLEARLY A TTRACTED AND THE PENALTY HAS BEEN RIGHTLY LEVIED BY THE AO U/S 271D AND CONFIRME D BY THE LD CIT(A). FURTHER, LD DR RELIED ON THE ORDER OF THE LOWER AUT HORITIES. ITA NO. 1288/JP/2019 SHRI ANNARAM PRAJAPAT VS. ACIT 3 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURSUED 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, THEREAFTE R, DUE TO NON-ATTENDANCE BY THE ASSESSEE OR HIS COUNSEL, THE SAME HAS BEEN D ECIDED EX-PARTE BY THE LD CIT(A). THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON-APPEARANCE AND THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY AND ESPECIALLY WHERE THE MATTER HAS NOT BEEN DECIDED ON MERITS, WE BELIEVE T HAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO PUT FORTH HIS ARGUMENTS AND CONTENTIONS, 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. IN ABSENCE OF FINDINGS OF THE LD CIT(A), WE ARE NOT IN CLINED TO ADJUDICATE ON THE MERITS OF THE CASE, AND THE ASSESSEE IS AT LIBERTY TO RAISE THE AFORESAID CONTENTIONS BEFORE THE LD CIT(A). THE ASSESSEE IS A LSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND FILE THE NECESSARY INFORM ATION AND DOCUMENTATION IN SUPPORT OF HIS CONTENTIONS, AS SO ADVISED AND ENSUR E IN TIMELY COMPLETION OF THE PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23/06/2020. 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:- 23/06/2020 *SANTOSH . VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI ANNARAM PRAJAPAT, CHURU. 2. IZR;FKHZ@ THE RESPONDENT- ADDL.CIT, JHUNJHUNU RANGE, JHUNJHUN U. ITA NO. 1288/JP/2019 SHRI ANNARAM PRAJAPAT VS. ACIT 4 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. 1288/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR