SHRI RAJU LAL MEENA, JAIPUR V. ITO, WARD -7(3), JAIPUR

ITA 151/JPR/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7696 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 05-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Unexplained cash credit; Principle of natural justice
• Section: 148

Judgement Text

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “SMC”, JAIPUR Jh laanhi xkslkbZ] U;kf;d lnL; ,oa MkW- ehBk YkkYk ehuk ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 151/JP/2020 fu/kZkj.k o"kZ@Assessment Year: 2012-13 Shri Raju Lal Meena, C/o- Ashish Khandelwal & Associates, G-2, Arihant Tower-II, Opp. BSNL Telephone Exchange, Sanganeri Gate, Jaipur. cuke Vs. I.T.O. Ward 7(3), Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BCRPM 9938 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None. jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary(JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 20/01/2022 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 28/02/2022 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-3, Jaipur dated 20/05/2019 for the A.Y. 2012-13, wherein following grounds have been taken: “1. That the ld. A.O. has erred in law as well as in facts of the case in assuming jurisdiction U/s 148 of the I.T. Act, 1961. 2. That the ld. A.O. has erred in law as well as in facts of the case in considering total cash deposit into bank accounts of Rs. 15,99,000/- as well as credit entries i.e. saving bank interest of Rs. 1,551/- as unexplained cash credits and thereby made addition to the tune of Rs. 16,00,551/- to the returned income. 3. That both the lower authorities have erred in law as well as in facts of the case in not affording sufficient opportunity of being heard, hence, violated the principle of natural justice. ITA 151/JP/2020_ Sh. Raju Lal Meena Vs ITO 2 4. That the appellant reserves his right to add, amend, alter or withdraw any ground of appeal on or before hearing of this appeal.” 2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. In this appeal, on several dates, none has appeared on behalf of the assessee. However, even today i.e. on 20/01/2022, neither the assessee nor his representative joined the proceedings and only adjournment application has been submitted. In earlier on many of the occasions, only adjournment applications had been moved, therefore, in such circumstances we proceed the assessee ex parte. 4. On the other hand, the ld DR, who joined the proceedings is ready with the arguments, therefore, we have decided to proceed with the hearing of the present case ex parte. 5. Having considered the rival contentions and perused the material placed on record. Since, nobody has appeared on behalf of the assessee for the several dates and only adjournment application has been moved. From perusal of the record, we also noticed that the A.O. passed assessment order ex parte because the assessee or his authorized representative had not appeared during the assessment proceedings before the A.O. We also noticed that even before the ld. CIT(A), on many of the occasions, neither the assessee nor the authorized representative ITA 151/JP/2020_ Sh. Raju Lal Meena Vs ITO 3 had appeared to represent the case of the assessee, therefore, the ld. CIT(A) decided the appeal of the assessee on the basis of material available on record. Considering the totality of the facts and circumstances of the case, we are of the view that seeing the act of the assessee of the present appeal, he is not interested to pursue the appeal, therefore, we dismiss the appeal of the assessee by confirming the order of the ld. CIT(A). 6. In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 28 th February, 2022. Sd/- Sd/- ¼MkW- ehBk YkkYk ehuk½ ¼lanhi x®lkÃa½ (DR. MITHA LAL MEENA) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 28/02/2022 *Ranjan vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Shri Raju Lal Meena, Jaipur. 2. izR;FkhZ@ The Respondent- The I.T.O., Ward 7(3), Jaipur. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr¼vihy½@The CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZ QkbZy@ Guard File (ITA No. 151/JP/2020) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar