HARIKISHAN AGARWAL, HUF, JAIPUR V. ITO, WARD-5(2), JAIPUR

ITA 169/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5334 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Set aside
• Section: 143(3); 148

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA- @ ITA NO. 169/JP/2020 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2010-11 HARI KISHAN AGARWAL HUF , A-100, JANTA COLONY, JAIPUR CUKE VS. ITO, WARD-5(2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAAHH5559P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 07/10/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 08/10/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), JAIPUR DATED 26.08.2019 FOR ASSESSMENT YEAR 2010-11 CONFIRMING THE ORDER OF THE ASSESSING OFFICER PASSED U/S 143(3) R/W 148 OF THE ACT. 2. AT THE OUTSET, WE NOTE THAT THERE IS A DELAY IN FILING THE PRESENT APPEAL BY 88 DAYS AND AFTER CONSIDERING THE AFFIDAVIT PLAC ED ON RECORD, WE FIND THAT THERE WAS REASONABLE CAUSE FOR DELAY IN FILING THE PRESENT APPEAL WHICH IS HEREBY CONDONED AND THE APPEAL IS ADMITTED FOR ADJU DICATION. 3. THE HEARING OF THE MATTER WAS SCHEDULED FOR TODA Y THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEM IC SITUATION PREVAILING IN THE COUNTRY. NONE APPEARED ON BEHALF OF THE ASSESSE E, HOWEVER, AN ITA NO. 169/JP/2020 HARI KISHAN AGARWAL HUF, JAIPUR VS. ITO, JAIPUR 2 ADJOURNMENT APPLICATION WAS RECEIVED FROM SHRI AKHI LESH KUMAR JAIN, THE AUTHORIZED REPRESENTATIVE ON BEHALF OF THE ASSESSEE STATING THAT DUE TO COVID- 19 CONDITIONS AND CRITICAL CONDITION OF HIS MOTHER WHO IS 86 YEARS OF AGE AND BEING HOSPITALIZED, SOME MORE TIME IS REQUIRED TO P REPARE THE SUBMISSIONS AND MATTER MAY BE ADJOURNED. 4. PER CONTRA, THE LD. DR DRAWN OUR REFERENCE TO TH E ORDER OF LD. CIT(A) AND SUBMITTED THAT ON NUMBER OF OCCASIONS, THE ASSE SSEE WAS PROVIDED REASONABLE OPPORTUNITY BY THE LD. CIT(A) BUT THE AS SESSEE HAS NOT BEEN BOTHERED EITHER TO RESPOND OR TO APPEAR BEFORE THE LD. CIT(A). IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPOR TUNITY HAS BEEN PROVIDED BY THE LD. CIT(A). FURTHER, SHE RELIED ON THE ORDER OF THE LOWER AUTHORITIES. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE MATTER HAS B EEN LISTED FOR HEARING ON COUPLE OF OCCASIONS BY THE LD CIT(A) AND THEREAFTER , THE MATTER HAS BEEN ADJOURNED FROM TIME TO TIME AND COULDNT BE TAKEN U P FOR HEARING FOR ONE REASON OR THE OTHER. WE BELIEVE THAT THE ASSESSEE CANNOT SIT BACK AND RELAX MERELY BY FILING ITS APPEAL AND NEEDS TO BE VIGILAN T AND RESPONSIVE TO ATTEND TO THE NOTICES ISSUED BY THE APPELLATE AUTHORITIES AND NON-ATTENDING TO THE PROCEEDINGS AND RESPONDING TO THE NOTICES CANNOT BE ENCOURAGED AS THE SAME BURDENS AND CLOGS THE JUDICIAL SYSTEM. AT THE SAME TIME, IN THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE WHERE THE MATTER HAS BEEN DECIDED EX- PARTE BY THE LD CIT(A) SUMMARILY WITHOUT DECIDING ON MER ITS, NO USEFUL PURPOSE WOULD BE SERVED IN ADJOURNING THE MATTER AN Y FURTHER AND IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE BELIEVE THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO PUT FORTH ITS ARGUMENTS AND CON TENTIONS AND WE ACCORDINGLY SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) TO EXAMINE THE ITA NO. 169/JP/2020 HARI KISHAN AGARWAL HUF, JAIPUR VS. ITO, JAIPUR 3 MATTER AFRESH AFTER PROVIDING REASONABLE OPPORTUNIT Y TO THE ASSESSEE. THE ASSESSEE THROUGH ITS A/R IS ALSO DIRECTED TO ATTEND TO THE PROCEEDINGS BEFORE THE LD. CIT(A) AND FILE THE NECESSARY INFORMATION A ND DOCUMENTATION IN SUPPORT OF ITS CONTENTIONS, AS SO ADVISED AND ENSUR E IN TIMELY COMPLETION OF THE PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08/10/2020. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 08/10/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- HARI KISHAN AGARWAL HUF, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-5(2), JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 169/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR