SMT. REHANA BANO, JAIPUR V. ITO, WARD-5(2), JAIPUR

ITA 1344/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8865 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 05-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK
• Keywords: Sale consideration of property below Jantri Value; Opportunity of being heard; Principle of natural justice; Set aside
• Section: 50C; 22; 147; 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC A , JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,O A JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 1344/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10. SMT. REHANA BANO D-29, AMRITPURI, BEHIND ANKUR CINEMA GHAT GATE, JAIPUR. CUKE VS. THE INCOME TAX OFFICER WARD 5(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAZPB 9784 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : MS CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 23.07.2020. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 28/07/2020. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 27.08.2019 OF CIT (A) FOR THE ASSESSMENT YEAR 2009-10. THE ASSES SEE HAS RAISED THE FOLLOWING GROUNDS :- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE LAW THE LEARNED LD. CIT (A) HAS ERRED IN DISMISSING THE APP EAL FILED BY THE ASSESSEE WITHOUT APPRECIATING THE FACTS AND AFFORDI NG PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WHICH IS AGAINST THE BASIC PRINCIPLES OF NATURAL JUSTICE. 2. THE ASSESSEE CRAVES THE RIGHT TO AMEND, ALTER OR MODIFY ANY GROUNDS OF APPEAL BEFORE OR DURING THE COURSE OF HE ARING. 2 ITA NO. 1344/JP/2019 SMT. REHANA BANO, JAIPUR. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. HO WEVER, A LETTER DATED 22 ND JULY, 2020 IS FILED THROUGH EMAIL. THE ASSESSEE HAS EXPL AINED THAT SHE IS SUFFERING FROM MENTAL HEALTH AND MEMORY LOSS OVER A PERIOD OF TIME . THEREFORE, IN SUCH CIRCUMSTANCES SHE IS NOT ABLE TO PURSUE THE PRESENT APPEAL PROPER LY. IT IS ALSO SUBMITTED THAT EVEN BEFORE THE AO AS WELL AS BEFORE THE LD. CIT (A) THE ASSESSEE COULD NOT ATTEND THE HEARING DUE TO THE ILL HEALTH AND PARTICULARLY LOSS OF MEMORY. SINCE THE ASSESSEE HAS RAISED ONLY GROUND IN THIS APPEAL REGARDING NOT GRA NTING A PROPER OPPORTUNITY OF BEING HEARD, THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WE PROPOSE TO HEAR AND DISPOSE OFF THIS APPEAL EX PARTE. 3. WE HAVE HEARD THE LD. D/R WHO HAS SUBMITTED THAT THE ASSESSEE IS A HABITUAL DEFAULTER AND NOT APPEARED BEFORE THE AO IN THE PRO CEEDINGS UNDER SECTION 147 AND CONSEQUENTLY THE REASSESSMENT ORDER WAS PASSED UNDE R SECTION 144 OF THE ACT. DESPITE FILING AN APPEAL BEFORE THE LD. CIT (A), THE ASSESS EE AGAIN DID NOT APPEAR AND ATTEND THE HEARING BEFORE THE LD. CIT (A). THE LD. CIT (A PPEALS) GRANTED AS MANY AS 5 OPPORTUNITIES OF HEARING TO THE ASSESSEE BUT INSPIT E OF THE SUFFICIENT OPPORTUNITY, WHEN NOBODY ATTENDED THE HEARING, THE LD. CIT (A) HAS PA SSED THE EX PARTE ORDER. THUS THE LD. D/R HAS SUBMITTED THAT THERE WILL BE NO PURPOSE SERVED EVEN IF THE ASSESSEE IS GIVEN MORE OPPORTUNITY OF HEARING. 4. HAVING CONSIDERED THE SUBMISSIONS OF THE LD. D/R AND CAREFUL PERUSAL OF THE RECORD, WE NOTE THAT THE AO HAS REOPENED THE ASSESS MENT TO ASSESS THE CAPITAL GAIN 3 ITA NO. 1344/JP/2019 SMT. REHANA BANO, JAIPUR. ARISING FROM SALE OF AGRICULTURAL LAND BY THE ASSES SEE BY INVOKING THE PROVISIONS OF SECTION 50C OF THE IT ACT. SINCE NOBODY HAS APPEAR ED IN THE ASSESSMENT PROCEEDINGS NOR RETURN OF INCOME IS FILED, THEREFORE, THE AO HA S PASSED THE EX PARTE ASSESSMENT ORDER WHEREBY A LONG TERM CAPITAL GAIN OF RS. 11,66 ,599/- WAS ASSESSED. IT IS MANIFEST FROM THE ASSESSMENT ORDER THAT THE ASSESSEE HAS SOL D THE LAND IN QUESTION IN THE CAPACITY OF A POWER OF ATTORNEY AND NOT AS THE ORIG INAL OWNER OF THE LAND. BEFORE THE LD. CIT (A), NONE HAS APPEARED ON BEHALF OF THE ASSESSE E DESPITE 5 OPPORTUNITIES AND CONSEQUENTLY THE LD. CIT (A) HAS DISMISSED THE APPE AL SUMMARILY ON THE GROUND OF NON APPEARANCE AND IN THE ABSENCE OF ANY DETAILS OR SUP PORTING DOCUMENTARY EVIDENCE. SINCE THE ASSESSEE HAS EXPLAINED THE REASONS FOR NO N APPEARANCE AS HER ILL MENTAL HEALTH AND LOSS OF MEMORY, THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE SET ASIDE THE MATTER TO THE RECORD OF THE LD. CIT (A) FOR GRANTING ONE MORE OPPORTUNITY OF HEARING TO THE ASS ESSEE AND THEN DECIDE THE MATTER ON MERITS. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28/0 7/2020. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 28/07/2020. DAS/ 4 ITA NO. 1344/JP/2019 SMT. REHANA BANO, JAIPUR. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SMT. REHANA BANO, JAIPUR. 2. THE RESPONDENT THE ITO WARD 5(2), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 1344/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR