M/S TRIAYUDH CONSTRUCTIONS PRIVATE LTD., JAIPUR V. INCOME TAX OFFICER, WARD-6-5, JAIPUR

ITA 1500/JPR/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3275 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-03-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 26-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANMOHAN KANDPAL ACITOSDDR DHK
• Assessee Lawyers: K L MOOLCHANDAN I
• Keywords: Reasonable cause
• Section: 143(3); 133A

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; DS LE{K BEFORE : SHRI RAMESH C.SHARMA, ACCOUNTA NT MEMBER VK;DJ VIHY LA-@ ITA NO. 1500/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15 M/S. TRIAYUDH CONSTRUCTIONS (P) LTD E-60, GIRDHAR MARG,SIDHARTH NAGAR MALVIYA NAGAR, JAIPUR CUKE VS. THE ITO WARD- 6(5), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AACCT 1725 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI K.L. MOOLCHANDANI JKTLO DH VKSJ LS@ REVENUE BY: SHRI MANMOHAN KANDPAL, ACIT(OSD)-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 22/11/2019 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 25 /11/2019 VKNS'K@ ORDER PER RAMESH C. SHARMA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E EX-PARTE ORDER OF THE LD. CIT(A), AJMER DATED 15-10-2018 FOR THE A SSESSMENT YEAR 2014-15, IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE I.T. ACT, 1961. 2.1 IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRI EVED FOR EX-PARTE ORDER OF THE LD. CIT(A) WHICH WAS DECIDED BY HIM WITHOUT GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA NO.1500/JP/2018 M/S. TRIAYUDH CONSTRUCTIONS (P) LTD VS I TO, WARD- 6(5), JAIPUR 2 2.2 IN SUPPORT OF THE CONTENTION THAT NOTICE OF HEA RING WAS NOT SERVED UPON THE ASSESSEE, THE ASSESSEE HAS FILED AN AFFIDA VIT WHICH READS AS UNDER:- I, NARESH KUMAR AGARWAL S/O SHRI SANWARMAL AGARWAL, AGED 46 YEARS RESIDENT OF E-60, GIRDHAR MA RG, MALVIYA NAGAR, JAIPUR SOLEMNLY AFFIRM TODAY I.E ON 12 TH APRIL,2018 AT JAIPUR AS UNDER:- (I) THAT I AM PRACTICING AS AN ARCHITECT AND AM ALS O DIRECTOR IN THE COS. M/S. AASTHA DEVELOPERS PVT. LT D AND M/S. VEDANG COLONIZER PVT. LTD DOING CONSTRUCTION A ND DEVELOPMENT WORKS FOR LAST SO MANY YEARS. I AM ALSO HOLDING SHARES IN THE CO. M/S. TRIYUDH CONSTRUCTION PVT. LT D.CO. (II) THAT I HAVE BEEN REGULARLY ASSESSED TO INCOME TAX FOR LAST SO MANY YEARS. (III) THAT ON 13-08-2012 THE BUSINESS PREMISES OF M/S. AASTHA BUILDHOME DEVELOPERS PVT.LTD WERE SURVE YED U/S 133A OF THE ACT. (IV) THAT M/S. KALANI & CO. WAS AUTHORIZED TO REPRESENT OUR SURVEY CASE AND OTHER RELATED ASSESSM ENT AND APPEAL PROCEEDINGS IN THE INCOME TAX DEPARTMENT. (V) THAT M/S. KALANI & CO. HAD REPRESENTED OUR CASES FOR THE A.Y. 2012- 13 & 2013-14 BEFORE THE CO NCERNED AOS. (VI) THAT FOR THE PURPOSES OF APPEAL PROCEEDINGS ALSO, M/S. KALANAI & CO. WAS AUTHORIZED TO DEFEND O UR CASE. IN THE CIRCUMSTANCES, WE WERE UNDER BONA FIDE BELIE F THAT M/S. KALANAI & CO. HAD BEEN TAKEN PROPER CARE OF OU R APPEAL PROCEEDINGS IN THE ASSESSMENT YEARS 2012-13 & 2013- 14 AS WELL BEFORE THE LD. CIT(A). ITA NO.1500/JP/2018 M/S. TRIAYUDH CONSTRUCTIONS (P) LTD VS I TO, WARD- 6(5), JAIPUR 3 (VII) THAT S PER APPEAL ORDERS RECEIVED FORM THE OFFICE OF LD. CIT(A) -2, JAIPUR DATED 30-11-2017, I T IS NOTED THAT M/S. KALANI & CO. DID NOT ATTEND THE APPEAL PR OCEEDINGS ON NUMBER OF DATES AS MENTIONED IN PARA 3 OF THE AP PEAL ORDER FOR THE REASONS KNOWN TO THEM THAT TOO WITHOU T OUR NOTICE AND KNOWLEDGE. (VIII) THAT M/S. KALANI & CO. DID NOT INTIMATE US A T ANY STAGE THAT THEY WOULD NOT BE ATTENDING THE APPE AL PROCEEDINGS. IN THE CIRCUMSTANCES, WERE UNDER BONA FIDE BELIEF THAT M/S. KALANI & CO. WAS TAKE CARE OF OUR APPEAL PROCEEDINGS. IT WAS ONLY AFTER RECEIVING THE APPEAL ORDERS WE HAD COME TO KNOW ABOUT SUCH DEFAULT ON THE PART OF M/S. KALANI & CO. (IX) THAT I HAVE GONE THROUGH PARA (I) TO (VIII) AB OVE CAREFULLY. THE CONTENTS OF ABOVE PARAS ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF, SO MAY GOD HEL P ME. 2.3 RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORDS P ERUSED. AFTER GOING THROUGH THE AFFIDAVIT OF THE ASSESSEE, I AM S ATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(A). IN THE SUBSTANTIAL INTEREST OF JUSTICE, I S ET ASIDE THE EX-PARTE ORDER OF THE LD. CIT(A) AND RESTORE BACK THE MATTER TO TH E FILE OF THE LD. CIT(A) FOR DECIDING THE SAME AFRESH ON MERIT AFTER CONSID ERING THE ASSESSEE'S CONTENTIONS. I DIRECT ACCORDINGLY. ITA NO.1500/JP/2018 M/S. TRIAYUDH CONSTRUCTIONS (P) LTD VS I TO, WARD- 6(5), JAIPUR 4 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 /11/20 19. SD/- JESK LH 'KEKZ (RAMESH C. SHARMA) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25 /11/ 2019 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. TRIAYUDH CONSTRUCTIONS (P) LTD. , JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 6(5), JAIPUR 3. VK;DJ VK;QDRVIHY ) @ CIT(A), 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.1500/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR