SHRI RAM KISHOR SAINI, JAIPUR V. INCOME TAX OFFICER, WARD-7-4, JAIPUR

ITA 1290/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7943 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 07-03-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 19-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA JCIT LD DR DHK
• Assessee Lawyers: PRENA CA LD

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S SMC, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM VK;DJ VIHY LA-@ ITA NO.1290/JP/18 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2008-09 VK;DJ VIHY LA-@ ITA NO.1289/JP/18 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 SHRI RAM KISHOR SAINI PROP: M/S.SAINI SERVICE STATION C/O SHRI GOVIND BIHARI KHANDELWAL, FCA, B-15 JANKI VIHAR, BEHIND HEERAPURA POWER HOUSE, AJMER ROAD, JAIPUR. VS. I.T.O, WARD 7(4), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AJXPS0725N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SMT. PRENA, CA, LD.AR JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROSHANTA MEENA, JCIT, LD.DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16/04/2019 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 23/04/2019 VKNS'K@ ORDER THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINS T THE SEPARATE EX PARTE ORDERS OF LD.CIT(A)-3, JAIPUR DATED 13/09/2018 FOR THE A.YS. 2008-09 AND 2013-14 IN THE MATTER OF IMPOSITION OF PENALTY (OF RS. 40,000/- EACH FOR BOTH THE A.YS) LEVIED U/S. 271(1) (B) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). ITA NO.1290/JP/18 A.Y 2008-0 ITA NO.1289/JP/18 A.Y 2013-14 RAM KISHOR SAINI 2 2. I HAVE HEARD THE RIVAL CONTENTIONS AND FOUND TH AT THE AO HAS LEVIED PENALTIES OF RS.40,00/- EACH FOR BOTH THE A. YS UNDER CONSIDERATION U/S. 271(1)(B) OF THE ACT). 3. THERE WAS DELAY IN FILING APPEAL BEFORE THE LD. CIT(A). BY THE IMPUGNED ORDER THE LD. CIT(A) HAS DISMISSED THE APPEALS ON T HE GROUND OF DELAY. BEFORE THE LD. CIT(A) THE ASSESSEE SUBMIT TED THE FOLLOWING SUBMISSIONS:- THE APPELLANT WAS SUFFERING WITH VARIOUS DISEASES INCLUDING BP, SUGAR AND PARALYSIS ATTACK SINCE JULY 2015 AND HE WAS UNDER DOCTOR TREATMENT OF ABOVE DISEASE AND WAS ON BED REST SO HE COULD NOT RECEIVED PERSONALLY NOTICE S, ORDER FROM THE DEPARTMENT. IT MAY BE POSSIBLE THAT DEPART MENT WAS SENT THE NOTICES AND ORDER ON THE ADDRESS OF BUSINESS PREMISES BUT DUE TO BED REST AT HOME., THE APPELLAN T COULD NOT RECEIVED THE NOTICES AND ORDERS. THE NOTICES AN D ORDER MAY BE RECEIVED BY HIS STAFF OR BY HIS FAMILY MEMBE RS BUT THEY COULD NOT APPRECIATE THE PRIORITY OF THE NOTIC ES AND ORDERS. MOREOVER WHOLE FAMILY MEMBERS WERE SUFFERIN G IN TENSION DURING THE PARALYSIS ATTACK TO THE APPELLAN T. THE APPELLANT CAME TO KNOW ABOUT THE DEMAND OF INCOME T AX ON 30/01/2017 WHEN HE RECEIVED INFORMATION ABOUT BANK ACCOUNT SEIZE AND AT ONCE HE DISCUSSED THE MATTER WITH PROF ESSIONAL AND ON DATED 31/01/2017 APPLIED TO THE ITO WAR 7(4) , JAIPUR FOR TRUE COPIES OF ORDERS ON DATED 02/02/2017 FROM ITO. NOW THE APPELLANT IS FILING THE APPEAL BEFORE YOUR HONO UR WITHIN 30 DAYS OF RECEIVING THE ORDER. SO YOU ARE REQUESTED T O KINDLY CONDONE THE DELAY BECAUSE THE APPELLANT WAS HAVING REASON BEYOND HIS CONTROL AND DUE TO SICKNESS OF PARALYSIS ATTACK, REGULAR BP AND SUGAR, HE COULD NOT SUBMITTED APPEAL WITHIN TIME. 4. IT IS CLEAR FROM THE ABOVE THAT THE ASSESSEE IS SUFFERING FROM VARIOUS DISEASES AND THEREFORE NEITHER COULD ATTEND THE ASSESSMENT PROCEEDINGS NOR COULD APPOINT THE ADVOCATE OR C.A TO REPRESENT THE CASE. ITA NO.1290/JP/18 A.Y 2008-0 ITA NO.1289/JP/18 A.Y 2013-14 RAM KISHOR SAINI 3 HIS SON SHRI SURENDRA SAINI HAD ATTENDED THE PROCEE DINGS, WHO WAS NOT FULLY AWARE OF THE AFFAIRS OF THE BUSINESS AND HAD LITTLE KNOWLEDGE ABOUT THE INCOME TAX PROVISIONS. THE ASSESSEES SON ATTEN DED OFFICE IN RESPONSE TO NOTICE WHICH WAS DELIVERED TO HIM AND REMAINING NOTICES AS MENTIONED IN THE ORDER WERE NEVER SERVED TO THE ASSESSEE. TH E AO HAS COMPLETED THE ASSESSMENT U/S. 144/147 OF THE I.T.ACT, 1961 ON DATED 14/03/2016 ON TOTAL INCOME OF RS.10,36,120/- WITHOUT SERVING NOTI CES AND WITHOUT ALLOWING SUFFICIENT OPPORTUNITY. AS THE NOTICES COU LD NOT BE SERVED ON THE APPELLANT HENCE THE APPELLANT COULD NOT APPEAR BEF ORE THE LD AO DURING ASSESSMENT PROCEEDINGS. ON DATED 02/02/2017, THE A SSESSEE APPLIED FOR TRUE COPIES OF NOTICES AND ASSESSMENT ORDERS AND FI LED THE APPEAL BEFORE THE LD. CIT(A). FURTHER, THEREFORE, PROPER COMPLIAN CE OF VARIOUS NOTICES COULD NOT BE MADE. IN THIS CONNECTION MEDICAL PAPER S REGARDING VARIOUS AILMENTS OF THE ASSESSEE ARE ENCLOSED, WHICH HAVE BEEN VERIFIED BY ME. THEREFORE, IN THE SUBSTANTIAL INTERTEST OF JUSTICE, I CONDONE THE DELAY ( OF 125 DAYS) IN FILING THE APPEAL BEFORE THE LD. CIT(A ) AND THE MATTER IS RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR DE CIDING THE MATTER/APPEALS AFRESH ON MERITS/MATERIAL AVAILABLE ON RECORD, AFT ER GIVING DUE OPPORTUNITY OF HEARING TO ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 60 DAYS FROM TH E RECEIPT OF THIS TRIBUNAL ORDER. WE DIRECT ACCORDINGLY. GROUNDS RAIS ED BY THE ASSESSEE IN BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOS ES. ITA NO.1290/JP/18 A.Y 2008-0 ITA NO.1289/JP/18 A.Y 2013-14 RAM KISHOR SAINI 4 5. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 23 APRIL, 2019. SD/- JES'K LH 'KEKZ (RAMESH C SHARMA) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 23 APRIL, 2019 *PP/SPS VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAM KISHOR SAINI PROP: M/S.SAINI SERVICE STATION, C/O SHRI GOVIND BI HARI KHANDELWAL, FCA, B-15 JANKI VIHAR, BEHIND HEERAPURA POWER HOUSE , AJMER ROAD, JAIPUR.. 2. IZR;FKHZ @ THE RESPONDENT-THE I.T.O, WARD 7(4), JAIPUR. 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 NOS.1290 & 1289/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR