SHRI ASHOK KUMAR SUTHAR, CHURU V. INCOME TAX OFFICER, WARD-2, CHURU

ITA 1527/JPR/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6636 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 31-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARY JCIT DHK
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, 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. 1528/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 SHRI MAGAN LAL SUTHAR, M/S ROOPCHAND CHHAGAN LAL, NEAR RAILWAY STATTION, SARDAR SHAHAR, CHURU-331403. CUKE VS. I.T.O., WARD-2, CHURU. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AGMPS 5854 N APPELLANT RESPONDENT VK;DJ VIHY LA -@ ITA NO. 1527/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 SHRI ASHOK KUMAR SUTHAR, M/S ROOPCHAND CHHAGAN LAL, NEAR RAILWAY STATTION, SARDAR SHAHAR, CHURU-331403. CUKE VS. I.T.O., WARD-2, CHURU. LFKK;H YS[KK L A - @THVKBZVKJ LA - @ PAN/GIR NO.: ACVPS 0219 G APPELLANT RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY: NONE (ADJOURNMENT APPLICATION REJECTED JKTLO DH VKSJ LS @ REVENUE BY: SMT. MONISHA CHOUDHARY (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08/09/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 09/09/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THESE ARE THE APPEALS FILED BY THE TWO ASSESSEES AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A)-3, JAIPUR BOTH DATED 15/10/2018 FOR THE A.Y. 2013-14. ITA 1528 & 1527/JP/2018 _ SHRI MAGAN LAL SUTHAR VS ITO & 1 ANR 2 2. THE HEARING OF THE APPEALS WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. COMMON GROUNDS HAVE BEEN RAISED IN BOTH THESE APPEALS, THEREFORE, FOR THE SAKE OF CONVENIENCE; A COMMON ORDER IS BEING PASSED. 4. AS A LEAD CASE, WE TAKE ITA NO. 1528/JP/2018 FOR THE A.Y. 2013-14 FOR DECIDING THE APPEALS. IN THIS APPEAL, THE GROUNDS TAKEN BY THE ASSESSEE ARE AS UNDER: 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS. 5,00,650/- CLAIMED ON ACCOUNT OF EXPENDITURE OUT OF REMUNERATION AND OTHER RECEIVED FROM FIRM AS A PARTNER WHICH IS UNWARRANTED AND AGAINST THE LAW AND NEEDS TO BE DELETED. 2. THE ASSESSEE CRAVES THE RIGHT TO AMEND, ALTER OR MODIFY ANY GROUNDS OF APPEAL BEFORE OR DURING THE COURSE OF HEARING. 5. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED HIS RETURN OF INCOME ON 22/02/2014 DECLARING TOTAL INCOME OF RS. 6,62,772/-. THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY. NECESSARY NOTICES WERE ISSUED TO HIM AND FINALLY, THE ASSESSMENT WAS COMPLETED U/S 143(3) R.W.S. 144 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT) AT A TOTAL INCOME OF RS. 11,68,370/-. ITA 1528 & 1527/JP/2018 _ SHRI MAGAN LAL SUTHAR VS ITO & 1 ANR 3 6. BEING AGGRIEVED BY THE ORDER OF THE A.O., THE ASSESSEE CARRIED THE MATTER BEFORE THE LD. CIT(A), WHO AFTER CONSIDERING THE SUBMISSIONS AS WELL AS MATERIAL PLACED ON RECORD, UPHELD THE ACTION TAKEN BY THE A.O. 7. AGAINST THE SAID ORDER PASSED BY THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THE PRESENT APPEAL BEFORE THE ITAT ON THE GROUNDS MENTIONED ABOVE. 8. TODAY WHEN THE CASE WAS CALLED FOR HEARING, NO BODY APPEARED ON BEHALF OF THE ASSESSEE RATHER AN APPLICATION FOR SEEKING ADJOURNMENT HAS BEEN FILED. HOWEVER, WHILE GOING THROUGH THE CASE FILE, WE NOTICED THAT ON 22/3/2021, ADJOURNMENT APPLICATION FILED BY THE ASSESSEE WAS DISMISSED BUT IN THE INTEREST OF JUSTICE, THE MATTER WAS FIXED FOR 06/04/2021 FOR ARGUMENTS. HOWEVER, EVEN ON 06/04/2021, NONE HAD APPEARED ON BEHALF OF THE ASSESSEE AND ONLY ADJOURNMENT APPLICATION WAS FILED. CONSIDERING THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY WAS GRANTED TO HIM. THEREAFTER, ALSO NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN IN SPITE OF AVAILING SEVERAL OPPORTUNITIES AND EVEN TODAY ANOTHER APPLICATION FOR SEEKING ADJOURNMENT WAS MOVED BY THE LD. AR ON BEHALF OF THE ASSESSEE WHEREIN NO SPECIFIC REASON HAS BEEN MENTIONED. THEREFORE, CONSIDERING THE PAST CONDUCT AND ALSO CONTENTS OF THE APPLICATION, WE FOUND NO ITA 1528 & 1527/JP/2018 _ SHRI MAGAN LAL SUTHAR VS ITO & 1 ANR 4 REASONABLE GROUND FOR ADJOURNING THE CASE, ACCORDINGLY, THE PRESENT APPLICATION FOR SEEKING ADJOURNMENT STANDS DISMISSED. 9. ON THE OTHER HAND, THE LD DR IS PRESENT IN THE COURT AND IS READY WITH THE ARGUMENTS, THEREFORE, WE HAVE DECIDED TO HEAR THE MATTER EX PARTE. 10. AT THE OUTSET, WE NOTICED THAT THERE IS A DELAY IN FILING THE PRESENT APPEAL BEFORE THE ITAT AND IN THIS RESPECT, AN UNDATED LETTER HAS BEEN FILED BY THE LD. AR WHICH IS NOT EVEN SIGNED BY THE ASSESSEE. 11. AFTER HAVING GONE THROUGH THE CONTENTS OF THE SAID LETTER, WE FIND THAT NO SUFFICIENT REASONS HAVE BEEN MENTIONED BY THE LD. AR IN SEEKING CONDONATION OF DELAY AND MOREOVER, NO SUPPORTIVE EVIDENCES OR AFFIDAVIT HAS BEEN FILED IN SUPPORT OF THE SAID LETTER. THEREFORE, THE SAID LETTER WHICH IS UNDATED AND NOT EVEN SIGNED BY THE ASSESSEE HAS BEEN FILED IN A CASUAL AND CAVALIER MANNER, THEREFORE, WE DEPRECIATE THE CONDUCT OF THE ASSESSEE. FINDING NO SUFFICIENT CAUSE IN THE SAID LETTER, WE DISMISS THE REQUEST FOR SEEKING CONDONATION OF DELAY IN FILING THE PRESENT APPEAL. CONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 12. NOW WE TAKE ITA NO. 1527/JP/2018 FOR THE A.Y. 2013-14. IN THIS APPEAL, FACTS AND CIRCUMSTANCES OF THE CASE ARE IDENTICAL TO THE FACTS AND ITA 1528 & 1527/JP/2018 _ SHRI MAGAN LAL SUTHAR VS ITO & 1 ANR 5 CIRCUMSTANCES OF ITA NO. 1528/JP/2018 FOR THE A.Y. 2013-14, THEREFORE, OUR FINDING GIVEN IN ITA NO. 1528/JP/2018 FOR THE A.Y. 2013-14 SHALL APPLY MUTATIS MUTANDIS IN THIS APPEAL ALSO. 13. IN THE RESULT, BOTH THESE APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH SEPTEMBER, 2021. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 09/09/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- (I) SHRI MAGAN LAL SUTHAR, CHURU. (II) SHRI ASHOK KUMAR SUTHAR, CHURU. 2. IZR;FKHZ @ THE RESPONDENT- I.T.O., WARD-2, CHURU. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ 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. 1528 & 1528/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR