SHRI PUSHPENDRA SAINI, JAIPUR V. ITO, WARD-5(1), JAIPUR

ITA 142/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9632 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 04-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 142/JP/2020 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2007-08 PUSHPENDRA KUMAR SAINI PLOT NO. 421 BH MADHAVILLAS HOSPIT, OPP JAIPUR COAL DEPOT BARAHAMPURI ROAD, JAIPUR CUKE VS. ITO, WARD-5(1), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ANXPS6745A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : MS. SHIVANGI SAMDHANI (AR) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 08/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 08/07/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, JAIPUR DATED 15.11.2019 CONFIRMING THE ADDITION OF RS 14,00,662/- AS UNEXPLAINED DEPOSITS MADE BY THE ASSESSING OFFICER. 2. THE HEARING OF THE MATTER WAS SCHEDULED FOR TODA Y THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEM IC SITUATION IN THE COUNTRY. MS. SHIVANGI SAMDHANI, THE AUTHORIZED REP RESENTATIVE APPEARED ON BEHALF OF THE ASSESSEE AND SUBMITTED THAT THE ASSES SEE IS CONTEMPLATING TO OPT FOR VIVAD SE VISHWAS SCHEME AND THEREFORE MATTE R MAY BE ADJOURNED. ITA NO. 142/JP/2020 PUSHPENDRA KUMAR SAINI, JAIPUR VS. ITO, JAIPUR 2 3. THE LD. DR IS HEARD WHO HAS DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) AND SUBMITTED THAT AMPLE OPPORTUNITY HAS BEE N PROVIDED BY THE LD CIT(A), HOWEVER, EVERY TIME, THE MATTER WAS LISTED FOR HEARING, ADJOURNMENT APPLICATION WAS FILED BY THE AUTHORIZED REPRESENTAT IVE AND EFFECTIVELY, THERE IS NO COMPLIANCE TO THE NOTICES BEFORE THE LD CIT(A) A ND THE MATTER HAS ACCORDINGLY BEEN DECIDED BY THE LD CIT(A) CONFIRMIN G THE ADDITION MADE BY THE AO. IT WAS FURTHER SUBMITTED THAT EVEN BEFORE THE TRIBUNAL, THE MATTER HAS BEEN LISTED IN THE PAST, HOWEVER, THE AUTHORIZE D REPRESENTATIVE HAS SOUGHT ADJOURNMENT FROM TIME TO TIME AND EVEN TODAY , WHEN THE MATTER WAS LISTED FOR HEARING, REQUEST HAS BEEN MADE FOR ADJOU RNING THE MATTER. IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPOR TUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND THE TRIBUNAL, NO USE FUL PURPOSE WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSE SSEE. ON MERITS, THE LD DR SUPPORTED THE FINDINGS OF THE LOWER AUTHORITIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURSUED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE ASSESSING OF FICER HAS PASSED THE IMPUGNED ORDER DATED 24.12.2014 WHEREBY ADDITION OF RS 14,00,662/- HAS BEEN MADE TOWARDS UNEXPLAINED DEPOSITS AND WHICH HA S BEEN CONFIRMED BY THE LD CIT(A). NO DOUBT, THE MATTER HAS BEEN LISTED FOR HEARING BEFORE THE LD CIT(A) ON COUPLE OF OCCASIONS AND HAS BEEN ADJOURNE D BY THE LD CIT(A) ON EACH OF SUCH OCCASIONS AT THE REQUEST OF THE AUTHOR IZED REPRESENTATIVE AND ON THE LAST OCCASION, THERE IS NON-COMPLIANCE AS WELL AND THEREFORE, THE MATTER HAS BEEN DECIDED EX-PARTE BY THE LD CIT(A). HOWEVER, GIVEN THAT THE ASSESSEE THROUGH HIS AUTHORIZED REPRESENTATIVE HAS STATED TH AT HE IS CONTEMPLATING FILING AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME IN THE NEAR FUTURE AND THUS INTEND TO END THIS LITIGATION, WE FIND THAT NO USEFUL PURPOSE WOULD BE SERVED IN GRANTING FURTHER ADJOURNMENT IN THE MATTE R AND THE ADJOURNMENT APPLICATION IS HEREBY REJECTED. AT THE SAME TIME, GIVEN THAT THE MATTER HAS ITA NO. 142/JP/2020 PUSHPENDRA KUMAR SAINI, JAIPUR VS. ITO, JAIPUR 3 NOT BEEN DECIDED ON MERITS, WE DEEM IT APPROPRIATE TO REMAND THE MATTER TO THE FILE OF THE LD CIT(A). THIS WILL NOT PREJUDICE THE RIGHT OF THE ASSESSEE IN AVAILING OF THE AFORESAID SETTLEMENT SCHEME AS ONCE THE ASSESSEE DECIDES TO OPT FOR THE SCHEME AND HAS TAKEN NECESSARY STEPS AS SO SPECIFIED THEREIN, HE CAN BRING THE SAME TO THE NOTICE OF THE LD CIT(A) W HO SHALL THEN DECIDE AND TAKE APPROPRIATE ACTION AS PER LAW. 5. WITH THE AFORESAID DIRECTIONS, THE MATTER IS SET -ASIDE TO THE FILE OF THE LD CIT(A) WHO SHALL DECIDE THE SAME AFRESH AFTER PROVI DING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08/07/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 08/07/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- PUSHPENDRA KUMAR SAINI, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-5(1), JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 142/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR