Kamini Devi Agarwal, Sriganganagar V. ACIT, Central Circle, Bikaner

ITA 147/JODH/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6247 (ITAT-JODHPUR)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Keywords: Income from undisclosed sources; Source of fund
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (SMC), JODHPUR BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO. 147/JODH/2018 (ASSESSMENT YEAR-2013-14 KAMINI DEVI AGARWAL, 1-G-9, JAWAHAR NAGAR, SRIGANGANAGAR. VS A.C.I.T., CENTRAL CIRCLE, BIKANER. (APPELLANT) (RESPONDENT) PAN: ADOPD 5106 B ASSESSEE BY NONE REVENUE BY SH. ASHOK KHANNA, JCIT DR DATE OF HEARING 24/05/2018 DATE OF PRONOUNCEMENT 25/05/2018 O R D E R PER: R.C. SHARMA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-IV, JAIPUR DATED 01/01/2018 FOR THE A .Y. 2013- 14 IN THE MATTER OF ORDER PASSED BY THE ASSESSING O FFICER U/S 143(3) OF THE INCOME-TAX ACT, 1961 [HEREINAFTER REF ERRED TO AS THE ACT, FOR SHORT]. 2. NO BODY APPEARED ON BEHALF OF THE ASSESSEE IN SP ITE OF GIVING OPPORTUNITY. MOREOVER, NOBODY WAS THERE TO PROSECUTE THE ADJOURNMENT 2 ITA 147/JODH/2018 KAMINI DEVI AGARWAL VS ACIT PETITION SO FILED. ACCORDINGLY, THE BENCH DECIDED T O DISPOSE OFF THE APPEAL AFTER CONSIDERING THE CONTENTION OF THE LD. DEPARTM ENTAL REPRESENTATIVE AND THE MATERIAL PLACED ON RECORD. 3. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF THE LD. CIT(A), WHICH WAS NOT PASSED ON MERITS. THE LD. CIT(A) HAS DISMISSED THE APPEAL ON TECHNICAL GROUND THAT T HE ASSESSEE HAS NOT E-FILED THE APPEAL. 4. I HAVE GONE THROUGH THE ORDERS OF THE AUTHORITIE S BELOW AND FOUND THAT THE ASSESSING OFFICER HAS DISALLOWED EXPENDITURE TOWARDS TELEPHONE AND MOBILE ALLEGING T HE SAME TO BE MADE OUT OF UNDISCLOSED SOURCES OF INCOME. IN THE APPEAL FILED BEFORE THE LD. CIT(A), THE SAME WAS DI SMISSED ON THE PLEA THAT THE APPEAL HAS BEEN FILED MANUALLY WH ICH IS DEFECTIVE AND NOT MAINTAINABLE IN VIEW OF THE FACT THAT THE ASSESSEE HAS NOT E-FILED THE APPEAL SEPARATELY FOR ADJUDICATION. HOWEVER, NO ORDER ON MERITS OF ADDITI ON WAS PASSED BY THE LD. CIT(A). IN VIEW OF THE REASONS GI VEN FOR NOT E-FILING THE APPEAL, I DIRECT THE ASSESSEE TO E-FIL E THE APPEAL AND ALSO DIRECT THE LD. CIT(A) TO PASS ORDER AS PER THE 3 ITA 147/JODH/2018 KAMINI DEVI AGARWAL VS ACIT PROVISIONS OF SUB-SECTION (6) OF SECTION 250 OF THE ACT, WHICH STIPULATES THAT THE ORDER OF THE LD. CIT(A) SHALL B E IN WRITING, SHALL STATE THE POINTS FOR DETERMINATION, THE DECIS ION THEREON AND THE REASONS FOR THE DECISION. ACCORDINGLY, THE LD. CIT(A) IS DIRECTED TO ADJUDICATE THE APPEAL ON MERITS AFTER T HE ASSESSEE E-FILED THE RETURN AS PER DIRECTION GIVEN HEREINABO VE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 25/05/2018. SD/- [R.C. SHARMA] ACCOUNTANT MEMBER DATED : 25/05/2018 *RANJAN COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 6. GUARD FILE (ITA NO. 147/JODH/2018) ASSISTANT REGISTRAR JODHPUR BENCH