LAXMI NARAYAN, SHEOPUR V. ITO, SHIVPURI

ITA 134/AGR/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0420 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 13-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAVI AGARWAL
• Keywords: Reasonable cause; Non compliance
• Section: 250; 144

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA NO. 134/AGR./2019 ASSESSMENT YEAR: 2008-09 SHRI LAXMI NARYAN, S/O SH. AMIR CHAND, VILLAGE DHIROLI, POST-MANPUR, DISTT. SHEOPUR (MP) (PAN- AMOPN3834B) (APPELLANT) VS. INCOME - TAX OFFICER, SHIVPURI. (RESPONDENT) APPELLANT BY SH. RAVI AGARWAL, ADVOCATE RESPONDENT BY SH. WASEEM ARSHAD, SR. DR ORDER PER LALIET KUMAR, J.M.: THIS APPEAL IS FILED BY THE ASSESSEE FEELING AGGR IEVED FROM THE ORDER OF LD. CIT(A)- DATED 30.11.2017 ON THE FOLLOWING GROUNDS : 1. BECAUSE THE ORDER PASSED BY CIT APPEAL EX-PARTE W ITHOUT APPRECIATING THE MATERIAL ON RECORD IS ILLEGAL AND BAD IN LAW. 2. BECAUSE NO PROPER OPPORTUNITY WAS ALLOWED TO THE ASSESSEE FOR COMPLIANCE TO BE MADE BEFORE THE AO OR THE APPELLATE AUTHORITIES. HE IS AN AGRICULTURIST RESIDES AT DISTANT PLACE VILLATE - DHIROLI, POST MANPUR, DI STT, SHEOPUR WHICH IS NEARLY 250 KMS. AWAY FROM GWALIOR. ASSESSEE REMAINED ILL SEVER AL TIMES AND THERE WAS A COMMUNICATION GAP BETWEEN THE ASSESSEE, HIS COUNSEL AND THE DEPARTMENT .THERE WAS A REASONABLE CAUSE FOR NON COMPLIANCE. 3. BECAUSE THIS CASE HAS BEEN TAKEN UNDER SCRUTINY ON THE BASIS OF AIR INFORMATION OF DEPOSIT OF CASH RS. 10.90 LAKHS IN HIS S.B. A/C NO. 100112 IN HIS CENTRAL BANK OF DATE OF HEARING 03.09.2019 DATE OF PRONOUNCEMENT 11 .09.2019 ITA NO. 134/AGR/2018 2 INDIA, BRANCH SHEOPUR WHICH WAS ON THE RECORD OF TH E AO. ASSESSMENT IS MADE U/S 144 OF THE IT ACT. IT SHOULD HAVE BEEN MADE JUDICIAL LY ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THE COPY OF S.B. A/C OF THE ASS ESSEE IS ALREADY ON THE RECORD WHICH SHOWS THE VARIOUS DEBIT AND CREDIT ENTRIES OF CASH AND THE CREDITS IN THE BANK WERE COVERED FROM THE EARLIER WITHDRAWALS AND ALSO AGRICULTURAL INCOME. THE LEARNED AO AND CIT APPEAL WAS NOT JUSTIFIED IN CO NFIRMING SUCH ORDER PASSED WITHOUT CONSIDERING THE MATERIAL AVAILABLE ON RECOR D. 4. BECAUSE ASSESSEE IS AN AGRICULTURIST HOLD 40 BI GAH AGRICULTURE LAND OF HIMSELF AND HIS PARENTS AND GROWS MUSTARD SEEDS WHICH IS SO LD IN THE MARKET. THE DEPOSITS IN THE BANK WERE OUT OF SALE PROCEED OF AGRICULTURA L PRODUCE. 5. BECAUSE THE ADDITION OF RS. 10.90 LAKHS IS ILLEG AL AND BAD IN LAW AND MAY KINDLY BE DELETED. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ASS ESSEE IS AN AGRICULTURIST AND WAS NOT REGULAR AND PUNCTUAL IN APPEARING BEFORE THE LO WER AUTHORITIES, I.E., ASSESSING OFFICER AND CIT(A) AND AS SUCH, THE ASSESSMENT BY T HE ASSESSING OFFICER AND THE APPEAL BY THE LD. CIT(A) WERE DECIDED EXPARTE. HE H AS TAKEN US TO PARAGRAPH NO. 5 OF THE CIT(A) ORDER AND SUBMITTED THAT ONE MORE OPPORT UNITY BE GRANTED TO THE ASSESSEE AND THE ASSESSEE MAY BE BURDENED WITH SOME REASONAB LE COST. 3. PER CONTRA, THE LD. DR HAS SUBMITTED THAT THE AS SESSEE WAS NOT VIGILANTLY PURSUING THE ASSESSMENT PROCEEDINGS AND THE APPEAL PROCEEDINGS AND HENCE, THE CIT(A) HAS DECIDED THE MATTER BY APPLYING THE DECIS ION IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320. ITA NO. 134/AGR/2018 3 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF THE PARTI ES AND PERUSED THE RECORD. IN PARAGRAPH NO. 5, THE DELAY AND LATCHES ON THE PART OF THE ASSESSEE ARE CONSPICUOUS AND WE REPRIMAND THE SAME. HOWEVER, CONSIDERING THE OBJECT OF THE TAX ADJUDICATION, I.E., THE TAX IS REQUIRED TO BE COLLECTED FROM THE PERSON WHO IS LIABLE TO PAY IT, AND KEEPING THAT LOUD PRINCIPLE IN MIND, WE DEEM IT APP ROPRIATE TO REMAND THE MATTER BACK TO THE FILE OF CIT(A) SUBJECT TO PAYMENT OF RS .10,000/- AS COST AS AGREED BY THE LD. AR WITH THE OFFICE OF ITAT TAX BAR ASSOCIATION, AGR A. IT IS MADE CLEAR THAT SIMILAR AMOUNT OF RS.10,000/- SHALL BE CONTRIBUTED BY THE I TAT TAX BAR ASSOCIATION FROM ITS CORPUS AND WOULD BE SPENT ON THE MAINTENANCE OF THE CONFERENCE HALL/WAITING HALL OF THE LAWYERS/CAS. HENCE, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH SEPTEMBER, 2019 SD/- SD/- (DR. MITHA LAL MEENA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH SEPT., 2019 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA