JHUNJHUNU KRYA VIKRYA SAHAKARI SAMITI LTD., JHUNJHUNU V. ITO, JHUNJHUNU

ITA 129/JPR/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9717 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DHK
• Assessee Lawyers: N K VAID
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 129/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 JHUNJHUNU KRYA VIKRYA SAHAKARI SAMITI LTD., STATION ROAD, JHUNJHUNU. CUKE VS. INCOME TAX OFFICER, WARD-1, JHUNJHUNU. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAAAJ 0647 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI N.K. VAID. JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM RAI. LQUOKBZ DH RKJH[K@ DATE OF HEARING : 07/03/2017 MN?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 08/03/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 05/10/2016 PASSED BY THE LD. CIT(A)-35, NEW DELHI/CA MP OFFICE AT JAIPUR FOR THE A.Y. 2010-11, WHEREIN THE ASSESSEE HA S RAISED FOLLOWING GROUNDS OF APPEAL:- 1. THAT THE LD. APPELLATE AUTHORITIES GROSSLY ERRED IN PASSING AN EX PARTE ORDER WITHOUT GIVING AN OPPORTUNITY OF BEING HEARD. ITA 129/JP/2017_ JHNUJHUNU KYRA VIKRYA SAHAKARI SAMITI LTD. VS ITO 2 1.1 THAT THE LD APPELLATE AUTHORITY GROSSLY ERRED IN HOLDING THAT ON 26/6/2015 NON ONE IS APPEARED, BUT SAID HEARING WAS OF LD. CIT(A)- III, JAIPUR AND APPELLANT APPEARED BUT NOT TAKEN FOR HEARING. 1.2 THAT ON 05/01/2016 DUE TO DEATH OF NEAR RELATIVES OF COUNSEL, HE COULD NOT APPEAR. 1.3 THAT ON 29/09/2016 THE COUNSEL APPEARED AND WAITED TILL 3.00 P.M. BUT NOT INFORMATION FOUND REGARDING REACHING OF DELHI CAMP, JAIPUR. 2. THAT THE LD LOWER AUTHORITIES GROSSLY ERRED IN LAW AND FACTS IN NOT ALLOWING THE BENEFIT OF DEDUCTION OF INCOME U/S 80P(2)(A)(III)(IV) IN RESPECT OF INCOME OF RS. 1,09,686/- REFERRED TO HEREIN BELOW AND RESTRICTING THE SAME OF RS. 50000/- ONLY BY HOLDING THE SAME TO BE ALLOWABLE U/S 80P(2)(C)(II). INCOME FROM VEHICLE 19,228/- INCOME FROM LEVY SUGAR 32,619/- INCOME FROM LEVY WHEAT 26,956/- INCOME FROM SALE OF SOAP 16,635/- INCOME FROM SHOP RENT 33,600/- INCOME FROM CEMENT (-) 16,352/- ----------------------- 1,09,686/- 3. THAT THE NON APPEARANCE WAS NEITHER WILLFUL NOR INTENTIONALLY. 3.1 THAT THE MERIT OF THE CASE NOT HEARD BY LD APPELLATE AUTHORITY AND SAME MAY BE HEARD AND DECIDED. ITA 129/JP/2017_ JHNUJHUNU KYRA VIKRYA SAHAKARI SAMITI LTD. VS ITO 3 2. IN THIS CASE, THE RETURN WAS E-FILED ON 21/09/201 0 AND THE ASSESSMENT WAS FINALIZED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) AT THE INCOME OF RS. 59,690/-. 3. THE ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT(A ) AND AT THE OUTSET OF HEARING, THE LD AR HAS SUBMITTED THAT THE LD. CIT(A) WAS ON CAMP OFFICE AND THE ASSESSEE COULD NOT GET PROPER A ND EFFECTIVE HEARING FROM THE LD. CIT(A). THE ORDER OF THE LD. CIT(A) SHOWS THAT IT HAS BEEN PASSED EX PARTE. DUE TO UNCERTAINTY OF THE LD. CIT(A )S AVAILABILITY IN THE CAMP OFFICE, THE ASSESSEE COULD NOT COMPLY AND HE P RAYED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING ON MERIT. 4. THE LD. DR WAS NOT HAVING ANY SERIOUS OBJECTION FO R THIS PROPOSAL OF THE LD. AR. THEREFORE, CONSIDERING ALL THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND EQUITY, THE ISSUE RAISED IN THE APPEAL ARE RESTORED BACK TO THE FILE OF THE LD. CIT (A) FOR FRESH ADJUDICATION. THE LD. CIT(A) SHALL PROVIDE PROPER AND EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDI NGLY, THE ISSUE RAISED IN THE APPEAL IS RESTORED TO THE FILE OF THE LD. CI T(A). ITA 129/JP/2017_ JHNUJHUNU KYRA VIKRYA SAHAKARI SAMITI LTD. VS ITO 4 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 08/03/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 08 TH MARCH, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- JHUNJHUNU KRYA VIKRYA SAHAKARI SAMITI LTD., JHUNJHUNU. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD-1, JHUNJHUNU. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 129/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR