Subhashree Sundaray, Bhubaneswar V. ITO, Ward-1(2), Bhubaneswar

ITA 137/CTK/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3182 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 16-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Gift; Principle of natural justice; Reasonable cause
• Section: 142(1); 69

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PA V AN KUMAR GADALE, JM . / ITA NO. 137 /CTK/201 8 ( [ [ / ASSESSMENT YEAR : 20 1 0 - 20 1 1 ) SUBHASHREE SUNDARAY, P LOT NO.271(P), BAPUJI NAGAR, JANPATH, BHUBANESWAR - 751009 VS. ITO, WARD - 1(2), BHUBANESWAR ./ ./ PAN/GIR NO. : CNBPS 2330 D ( / APPELLANT ) .. ( / RESPONDENT ) [ /AS SESSEE BY : NONE /REVENUE BY : SHRI SUBHENDU DUTTA , DR / DATE OF HEARING : 2 0 / 0 8 /201 8 / DATE OF PRONOUNCEMENT 21 / 0 8 /201 8 / O R D E R PER SHRI PA V AN KUMAR GADALE, JM : TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE OR DER OF CIT(A) - 2 , BHUBANESWAR , DATED 01.12.2017 PASSED IN I.T.APPEAL NO. 0028 / 1 6 - 1 7 FOR THE ASSESSMENT YEAR 201 0 - 201 1 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING, HOWEVER, AN ADJOURNMENT PETITION HAS BEEN FILED BY THE ASS ESSEE AND SOUGHT TIME TO FILE PAPER BOOK , WHICH, IN OUR OPINION, IS NOT A PLAUSIBLE ONE AND THE SAME IS REJECTED . ACCORDINGLY , THE BENCH DECIDED TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER CONSIDERING THE MATERIAL FACTS AVAILABLE ON RECORD AND THE SUBM ISSIONS OF LD. DR. 3 . THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : - 1. THAT, THE LEARNED CIT(A) HAS COMMITTED ERROR IN NOT AFFORDING REASONABLE OPPORTUNITY TO THE APPELLANT AS PER THE DIRECTION OF HON'BLE ITAT CONTRARY TO THE PRINCIPLES OF NATURAL JUSTICE AND HAS PASSED THE ORDER IN HASTE IN GROSS VIOLATION TO THE PROVISIONS OF THE ACT AND THEREFORE THE LEARNED CIT(A) BE ITA NO. 137 /CTK/201 8 2 DIRECTED TO AFFORD ANOTHER OPPORTUNITY TO PRODUCE THE EVIDENCES. 2. THAT, THE LEARNED CIT(A) HAS COMMITTED ERRO R BY REQUESTING TO SUBMIT PAPER BOOK CONTAINING CREDIT WORTHINESS AND GENUINENESS OF THE MARRIAGE GIFTS RECEIVED BY THE APPELLANT WHICH IS CONTRARY TO THE CIRCUMSTANCES OF THE CASE AS IT IS DIFFICULT TO OBTAIN WRITTEN EVIDENCES FROM THE DONEE FOR WHICH THE SAME IS TO BE CONSIDERED IN THE LIGHT OF THE PREVAILING CUSTOMS AND PRACTICES. 3. THAT, THE LEARNED CIT(A) HAS COMMITTED ERROR BY NOT AFFORDING A FINAL OPPORTUNITY BEFORE PASSING THE ORDER AS THE CONCERNED A.R. COULD NOT APPEAR BEFORE THE LEARNED C IT(A) DUE TO ILL HEALTH AND THE APPELLANT CAME TO KNOW ABOUT THE FACTS ONLY AFTER RECEIVING THE ORDER FROM THE LEARNED CIT(A) FOR WHICH THE APPELLANT PRAYS FOR ANOTHER OPPORTUNITY TO PRODUCE THE DOCUMENTS OF EVIDENCES. 4. THAT, THE LEARNED CIT(A) HAS CO MMITTED SERIOUS ERROR IN CONFIRMING THE ADDITION OF RS. 18,98,800/ - AS UNEXPLAINED MONEY WHICH IS GIFT RECEIVED BY THE APPELLANT AT THE TIME OF MARRIAGE AND FOR WHICH SAME IS LIABLE TO BE QUASHED AND/OR ANNULLED. 4 . BRIEF FACTS OF THE CASE ARE THAT THE ASS ESSEE IS INDIVIDUAL AND FILED THE RETURN OF INCOME ON 30.08.2010 FOR THE A.Y. 201 0 - 201 1 DECLARING TOTAL INCOME OF RS. 1,90,500/ - . THE RETURN OF INCOME WAS PROCESSED U/S.143(1) OF THE ACT. S UBSEQUENTLY THE CASE WAS SELECTED UNDER SCRUTINY UNDER CASS AND NOTIC ES U/S.143(2) & 142(1) OF THE ACT WERE ISSUED. IN COMPLIANCE OF THE SAME, LD. AR APPEARED BEFORE THE AO AND CASE WAS DISCUSSED. THEREAFTER T HE AO COMPLETED THE ASSESSMENT ASSESSING TOTAL INCOME AT RS. 43,39,300/ - AND AGRICULTURAL INCOME OF RS.2,45,000/ - 5 , 0 0 , 35,040/ - AND PASSED ORDER U/S.143(3) /144 OF THE ACT , DATED 18.01.2013 MAKING DISALLOWANCE U/S.69A & 69 OF THE ACT. 5 . AGGRIEVED BY THE ORDER OF AO, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A). IN THE APPELLATE PROCEEDINGS , THE ASSESSEE HAS NOT ITA NO. 137 /CTK/201 8 3 COM PLIED THE STATUTORY NOTICE, THEREFORE, THE CIT(A) AFTER CONSIDERING THE FINDINGS OF THE AO, DISMISSED THE APPEAL OF THE ASSESSEE. 6 . AGGRIEVED BY THE ORDER OF THE CIT(A) THE ASSESSEE HAS FILED AN APPEAL BEFORE THE TRIBUNAL. 7 . L D.DR RELIED ON THE ORDER OF CIT(A) AND PRAYED THAT THE ASSESSEE HAS NOT COMPLIED THE HEARING NOTICE AND AGAIN PRAYING FOR OPPORTUNITY WITHOUT EXPLAINING THE REASONABLE CAUSE. 8 . WE HAVE HEARD SUBMISSIONS OF LD. DR AND PERUSED THE MATERIALS AVAILABLE ON RECORD. W E FOUND THAT THE L D. CIT(A) HAS REFERRED TO THE HEARING DATES POSTED ON 05.06.2017, 21.06.2017, 24.08.2017, 15.09.2017, 18.09.2017 & 26.09.2017 . PRIMA FACIE IT SHOWS THAT THE ASSESSEE HAS NOT MADE A VIGILANT ATTEMPT TO APPEAR BEFORE THE APPELLATE AUTHORITIES. THEREFORE, WE CONSIDERING THE APPARENT FACTS AND ALSO THE CONDUCT OF THE ASSESSEE IN NON - COMPLIANCE WITH THE DATE OF HEARING AND K EEPING IN VIEW THE ABOVE BACK GROUND OF THE CASE AND ALSO THE PRAYER OF THE ASSESSEE AND IN THE INTEREST OF RENDERING SUBSTANTIAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE, WE ARE OF THE CONSIDERED VIEW THAT NO LOSS WILL BE CAUSED TO THE REVENUE IF ONE MORE OPPORTUNITY IS ALLOWED TO THE ASSESSEE TO PRESENT ITS APPEAL BEFORE THE CIT(A). BUT, KEEPING IN VIEW THE CONDUCT OF THE ASSESSEE BEFORE THE CIT(A), WE DIRECT THE ASSESSEE TO DEPOSIT RS. 10 000/ - (RUPEES TEN THOUSAND ONLY) BY WAY OF COST TO THE DEPARTMENT WITHIN A PERIOD OF ONE MONTH FROM THE DATE OF THIS ORDER AND THE ASSESSEE SHALL PRODUCE A COPY OF RECEIPT OF PAYMENT OF COST AS EVIDENCE BEFORE THE CIT(A). ITA NO. 137 /CTK/201 8 4 9 . WITH THE ABOVE DIRECTION, APPEAL OF THE ASSESSEE IS RESTORED BACK TO THE FILE OF CIT(A) TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS MAD E CLEAR THAT THE CIT(A) SHALL BE AT LIBERTY TO PASS ANY ORDER AS HE MAY DEEM FIT IN THE MATTER, IF THE ASSESSEE FAILS TO COOPERATE WITH HIM ON THE DATES OF HEARING FIXED BY HIM. WE ORDER ACCORDINGLY. 10 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 23 / 08 / 201 8 . S D/ - ( N.S.SAINI ) S D/ - ( PAVAN KUMAR GADALE ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER CUTTACK ; DATED 23 / 08 /201 8 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - SUBHASHR EE SUNDARAY, PLOT NO.271(P), BAPUJI NAGAR, JANPATH, BHUBANESWAR - 751009 2. / THE RESPONDENT - ITO, WARD - 1(2), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUT TACK 6. [ / GUARD FILE. //TRUE COPY//