Smt. Shakuntla Choudhary, Tonk V. Income Tax Officer, Tonk

ITA 145/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3222 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 07-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROONI PAUL CIT DHK
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR JH LANHI XLKA] U;KF;D LNL; ,OA JH FOE FLAG ;KNO ] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 145/JP/2019 ASSESSMENT YEAR: 2014-15 SHAKUNTALA CHAUDHARY, PLOT NO. 2, C/O- ALOK SECONDARY SCHOOL, SHASTRI NAGAR, TONK, RAJASTHAN-304001. C UKE VS. I.T.O., TONK. PAN NO.: AFHPC 1476 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROONI PAUL (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 28/10/2020 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 09/11/2020 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LD. CIT(A)-3, JAIPUR DATED 11/12/2018 FOR THE A.Y. 2014-15. FOLLOWING GROUNDS HAVE BEEN TAKEN BY THE ASSESSEE: 1. UNDER THE FACTS AND CIRCUMSTANCE OF THE CASE TH E LEARNED CIT (APPEAL) HAS GROSSLY ERRED IN LAW AS WELL AS IN FACTS BY CONFIRMING ADDITIONS WITHOUT PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO APPELLANT WHICH IS AG AINST THE PRINCIPAL OF NATURAL JUSTICE. THE ACTION OF LEARNED CIT IS