Shri Devendra Agarwal, Jaipur V. Income Tax Officer, Ward-5(1), Jaipur

ITA 143/JPR/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0695 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 07-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BK GUPTA
• Assessee Lawyers: VEDANTA AGARWAL
• Keywords: Reasonable cause; Set aside

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,B 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 VIKRAM SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 143/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2014-15 SHRI DEVENDRA AGARWAL 7, SHANTI PATH, MANGAL MARG, BRAHAMPURI, JAIPUR. CUKE VS. THE ITO, WARD 5(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AHCPA 6118 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI VEDANTA AGARWAL (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI B.K. GUPTA (CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 26/03/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 28/03/2019 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 06.12.2018 OF LD. CIT (A), JAIPUR FOR THE ASSESSMEN T YEAR 2014-15. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS:- 1. ON THE FACTS & CIRCUMSTANCES OF THE CASE & IN L AW ALSO LD. CIT(A) GROSSLY ERRED IN PASSING EX-PARTY APPEAL ORD ER WHEREAS HIS OFFICE ACCEPTED ADJOURNMENT APPLICATION OF ASSESSEE AND ENSURED THAT NEW DATE OF HEARING WILL BE INTIMATED THROUGH NEW NOTICE OF HEARING. 2. ON THE FACTS & CIRCUMSTANCES OF THE CASE LD. CIT (A) GROSSLY ERRED IN REJECTING APPEAL OF ASSESSEE WITHOUT CONSI DERING THE FACTS ITA NO. 143/JP/2019 SHRI DEVENDRA AGARWAL VS. ITO 2 OF THE CASE AND WITHOUT GIVING THE PROPER OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE. 3. ON THE FACTS & CIRCUMSTANCES OF THE CASE LD. AO GROSSLY ERRED IN IMPOSITION PENALTY OF RS. 1,50,000/- U/S 271B OF THE ACT. 2. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESS EE HAS SUBMITTED THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE EX-PARTE BY REJECTING THE REQUEST FOR ADJOURNMENT FILED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. HE HAS REFERRED TO PARA 4 OF THE IMPUGNED ORDER AND SUBMITTED THAT ON 22.11.2018 WHE N THE CASE WAS LISTED FOR HEARING THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE FILED A LETTER FOR ADJOURNMENT ON THE GROUND THAT HE WAS BU SY IN ELECTION OF CENTRAL COUNCIL OF ICAI SCHEDULED TO BE HELD ON 8 TH & 9 TH DECEMBER, 2018. THUS, WHEN A REASONABLE CAUSE WAS EXPLAINED F OR SEEKING ADJOURNMENT THEN THE LD. CIT(A) SHOULD HAVE GRANTED ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. HE HAS PLEA DED THAT THE MATTER MAY BE SET ASIDE TO THE RECORD OF THE LD. CIT(A) FO R DECIDING THE SAME AFRESH AFTER GIVING AN OPPORTUNITY OF HEARING TO TH E ASSESSEE. 3. ON THE OTHER HAND, THE LD. DR HAS VEHEMENTLY OBJ ECTED TO THE REQUEST FOR SETTING ASIDE THE MATTER TO THE LD. CIT (A) AND SUBMITTED THAT THE LD. CIT(A) HAS GRANTED 5 OPPORTUNITIES OF HEARI NG TO THE ASSESSEE BUT THE ASSESSEE KEPT ON SEEKING ADJOURNMENT ONE AF TER ANOTHER. HE ITA NO. 143/JP/2019 SHRI DEVENDRA AGARWAL VS. ITO 3 HAS ALSO POINTED THAT THE APPEAL OF THE ASSESSEE WA S ALSO NOT FILED IN ACCORDANCE WITH THE PROVISIONS OF SECTION 249 READ WITH RULE 45 OF THE I. T. RULES WHICH REQUIRES THE APPEAL SHALL BE FILED E LECTRONICALLY. SINCE, THE APPEAL WAS NOT FILED ELECTRONICALLY, THEREFORE, THE SAME WAS ALSO NOT MAINTAINABLE AND ACCORDINGLY DISMISSED BY THE LD. C IT(A). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS RELEVANT MATERIAL ON RECORD. THE IMPUGNED ORDER WAS PASSED B Y THE LD. CIT(A) EX-PARTE. INITIALLY THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING BEFORE THE LD. CIT(A) ON 06.09.2018 AND ON THAT DAY THE LD. AR OF THE ASSESSEE SOUGHT ADJOURNMENT. SIMILARLY ON THE SUBSE QUENT OCCASIONS WHEN THE APPEAL WAS FIXED FOR HEARING ON 18.09.2018 , 29.10.2018, 12.11.2018 & 22.11.2018 THE LD. AR OF THE ASSESSEE SOUGHT ADJOURNMENT BY EXPLAINING THE REASONS. THE LD. CIT( A) ADJOURNED THE HEARING ON THE EARLIER OCCASIONS EXCEPT FOR THE LAS T OCCASION ON 22.11.2018. WE FIND THAT THE REASONS GIVEN IN THE L ETTER AS RECORDED BY THE LD. CIT(A) ARE REASONABLE CAUSE FOR NOT ATTENDI NG THE PROCEEDINGS BECAUSE THE LD. AR OF THE ASSESSEE WAS BUSY IN CENT RAL COUNCIL OF ICAI ELECTIONS SCHEDULED FOR 8 TH & 9 TH DECEMBER, 2018. THOUGH THE LD. CIT(A) GRANTED SUFFICIENT OPPORTUNITIES TO THE ASSESSEE HO WEVER, ON THE LAST OCCASION WHEN THE LD. AR HAS EXPLAINED THE REASONS FOR NOT ATTENDING ITA NO. 143/JP/2019 SHRI DEVENDRA AGARWAL VS. ITO 4 THE HEARING THEN HAVING REGARD TO THE FACTS AND CIR CUMSTANCES OF THE CASE ONE MORE OPPORTUNITY OUGHT TO HAVE BEEN GRANTE D TO THE ASSESSEE. AS REGARDS THE MAINTAINABILITY OF THE APPEAL FOR WA NT OF E-FILING, WE NOTE THAT THE LD. CIT(A) EXCEPT GIVING THE REASONS IN TH E IMPUGNED ORDER DID NOT RAISE THIS DEFECT BY ISSUING ANY NOTICE OR OTHE RWISE FOR RECTIFICATION OF THE SAME ON THE PART OF THE ASSESSEE. THOUGH THE RE WAS A DEFECT IN FILING OF APPEAL AS THE ASSESSEE DID NOT FILE ELECT RONICALLY BUT FILED IN PHYSICAL FORM THEREFORE, THE SAID DEFECT IS REQUIRE D TO BE REMOVED BY THE ASSESSEE. ACCORDINGLY, IN THE FACTS AND CIRCUMS TANCES OF THE CASE AS WELL AS IN THE INTEREST OF JUSTICE, WE SET ASIDE TH E IMPUGNED ORDER OF THE LD. CIT(A) AND REMAND THE MATTER TO THE RECORD OF T HE LD. CIT(A) FOR ADJUDICATION OF THE SAME AFRESH AFTER GIVING AN OPP ORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO REMOVE THE DEFECTS AND E- FILE THE APPEAL WITHIN A PERIOD OF 30 DAYS FROM THE DATE OF THIS ORDER. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28/03/2019. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 28/03/2019. ITA NO. 143/JP/2019 SHRI DEVENDRA AGARWAL VS. ITO 5 * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI DEVENDRA AGARWAL, 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. 143/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR