M/S RAJARAM & CO., AJMER V. INCOME TAX OFFICER, WARD-1-3, AJMER

ITA 1331/JPR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1453 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-03-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 28-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAMESH KR. KABRA
• Section: 143(3); 20

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 JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 1331/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2015-16 M/S RAJARAM & CO. N-27, SAGAR VIHAR COLONY, VAISHALI NAGAR, AJMER. CUKE VS. I.T.O., WARD 1(3), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AARFR 1326 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI RAMESH KR. KABRA (CA) JKTLO DH VKSJ LS@ REVENUE BY : MS. ANURADHA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 18/03/2019 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 20/03/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A), AJMER JAIPUR DATED 30/07/2018 FOR THE A.Y. 2015-16 IN THE MATTER ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT , 1961 (IN SHORT THE ACT). 2. THERE IS A MARGINAL DELAY IN FILING THE APPEAL BY THE ASSESSEE. AFTER GOING THROUGH THE REASONS FOR DELAY IN FILING THE APPEAL, I AM SATISFIED THAT THERE WAS SUFFICIENT CAUSE FOR DELAY IN FILING THE APPEAL. ITA 1331/JP/2018 M/S RAJARAM & CO. VS. ITO 2 KEEPING IN VIEW THE SUBSTANTIAL INTEREST OF JUSTICE, THE APPEAL IS ADMITTED TO BE HEARD ON MERITS. 3. I FOUND FROM THE RECORD THAT THE LD. CIT(A) HAS D ISMISSED THE APPEAL BY PASSING EX PARTE ORDER WHEREIN ADDITION OF RS. 6,09,969/- WAS CONFIRMED. IT WAS THE CONTENTION OF THE LD AR OF THE ASSESSEE THAT NOTICE ISSUED BY THE LD. CIT(A) FIXING THE DATE OF HEARING WAS NOT SERVED ON THE ASSESSEE, ACCORDINGLY, THE ASSESSEE COULD NOT ATTEN D ON THE DATE OF THE APPEAL FIXED BEFORE THE LD. CIT(A). HE ALSO INVITED OUR ATTENTION TO THE VARIOUS DETAILS FILED BEFORE THE LOWER AUTHORITIES I N THE FORM OF CASH FLOW STATEMENT, PARTNERSHIP DEED, DETAILS OF CONTRACT RE CEIPTS FOR THE A.Y. 2014-15 AND 2015-16, DETAILS OF EXPENDITURE ON MATE RIAL AND DIRECT AND INDIRECT EXPENSES. OUR ATTENTION WAS ALSO INVITED TO THE CASH WITHDRAWN FROM THE BANK AND SUBSEQUENT DEPOSIT IN THE BANK AC COUNT. HOWEVER, WITHOUT GOING INTO THE MERIT OF THE APPEAL, I FOUND THAT THE LD. CIT(A) BY PASSING EX PARTE ORDER HAD CONFIRMED THE ADDITION WI THOUT GIVING ANY REASONING ON THE MERITS OF THE ADDITION. KEEPING IN VIEW THE REASON FOR NON-APPEARANCE BEFORE THE LD. CIT(A) AND IN THE SUBS TANTIAL INTEREST OF JUSTICE, I RESTORE THE MATTER BACK TO THE FILE OF T HE LD. CIT(A) FOR DECIDING THE APPEAL AFRESH AS PER PROVISIONS OF SECTION 250( 6) OF THE ACT, AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO ITA 1331/JP/2018 M/S RAJARAM & CO. VS. ITO 3 DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN A PER IOD OF 30 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. IN CASE OF ANY F AILURE ON THE PART OF THE ASSESSEE, THE LD. CIT(A) IS AT LIBERTY TO PASS ORDER AS PER THE MATERIAL PLACED ON RECORD. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 20/03/2019. SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 20 TH MARCH, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANTS- M/S RAJARAM & CO., AJMER. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 1(3), AJMER. 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. 1331/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR