SHRI SHASHI GOLECHA, JAIPUR V. INCOME TAX OFFICER, WARD-6-1, JAIPUR

ITA 174/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2397 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 13-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: C L YADAV CA SHRI
• Keywords: Opportunity of being heard; Set aside

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 JES'K LH 'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM VK;DJ VIHY LA -@ ITA NO. 175/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 MAHESH CHAND GOLECHA, C-254, BHABHA MARG, TILAK NAGAR, JAIPUR, RAJASTHAN- 302004. CUKE VS. I.T.O., WARD 6(1), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: ADHPC 3950 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA -@ ITA NO. 174/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 SHASHI GOLECHA, C-254, BHABHA MARG, TILAK NAGAR, JAIPUR, RAJASTHAN- 302004. CUKE VS. I.T.O., WARD 6(1), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: BYSPS 0711 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI C.L. YADAV (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJENDRA JHA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 25/04/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 21/06/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. FIRSTLY WE TAKE ITA NO. 175/JP/2019 THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A), AJMER DATED 19/11/2018 FOR THE A.Y. 2014-15 IN THE MATTER ITA 175 & 174/JP/2019_ MAHESH CHAND GOLECHA VS ITO & ONE ANR. 2 OF IMPOSITION OF PENALTY U/S 271B OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. THERE IS DELAY IN FILING THE APPEAL. IN SUPPORT OF THE DELAY, THE ASSESSEE HAS FILED APPLICATION FOR CONDONATION OF DELAY. AFTER GOING THROUGH THE APPLICATION FOR CONDONATION OF DELAY, WE ARE SATISFIED THAT THERE WAS REASONABLE GROUND FOR DELAY IN FILING THE APPEAL. ACCORDINGLY, THE DELAY IS CONDONED AND APPEAL IS BEING HEARD ON MERIT. 3. WE HAVE CONSIDERED THE RIVAL CONTENTION AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THE A.O. HAS LEVIED PENALTY U/S 271B OF THE ACT FOR NOT GETTING THE BOOKS OF ACCOUNT AUDITED. HOWEVER, THE LD. CIT(A) HAS DISMISSED THE ASSESSEES APPEAL FOR NON- PROSECUTION. 3. IT WAS THE CONTENTION OF THE LD AR OF THE ASSESSEE THAT THE ASSESSEE SHRI MAHESH CHAND GOLECHA WAS SUFFERING FROM CANCER AND FROM AUGUST, 2018 TO DECEMBER, 2018, HE WAS UNDERGOING REGULAR TREATMENT AT BHAGWAN MAHAVEER CANCER HOSPITAL & RESEARCH CENTRE, JAIPUR. HE FURTHER CONTENDED THAT THE NOTICES FOR HEARING WAS ISSUED BY THE LD. CIT(A). HOWEVER, TWO NOTICES WERE SERVED ON THE WIFE OF THE ASSESSEE AFTER THE DATE OF HEARING FIXED IN IT. AS THE ASSESSEE WAS HOSPITALIZED HE COULD NOT PRODUCE EVIDENCE IN SUPPORT OF HIS CLAIM. ITA 175 & 174/JP/2019_ MAHESH CHAND GOLECHA VS ITO & ONE ANR. 3 HOWEVER, THE LD. CIT(A) HAS DISMISSED THE ASSESSEES APPEAL WITHOUT GOING INTO MERIT OF THE PENALTY SO LEVIED. HE DISMISSED THE ASSESSEES APPEAL FOR NON-PROSECUTION. 4. FROM THE RECORD WE FOUND THAT THE ASSESSEE HAS PLACED ON RECORD SUFFICIENT EVIDENCE TO SHOW THAT HE WAS SUFFERING FROM CANCER AND DURING THE RELEVANT PERIOD WHEN THE CASE WAS FIXED FOR HEARING AND THE NOTICES WERE ISSUED, HE WAS HOSPITALIZED AND COULD NOT ATTEND THE HEARING. IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE SET ASIDE EX PARTE ORDER OF THE LD. CIT(A) AND THE MATTER IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE ISSUE AFRESH AFTER GIVING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED IN PART FOR STATISTICAL PURPOSES ONLY. 6. NOW WE TAKE ITA NO. 174/JP/2019 THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A), AJMER DATED 19/11/2018 FOR THE A.Y. 2014-15 IN THE MATTER OF IMPOSITION OF PENALTY U/S 271B OF THE ACT. 7. IN THIS APPEAL ALSO, THERE IS DELAY IN FILING THE APPEAL. IN SUPPORT OF THE DELAY, THE ASSESSEE HAS FILED APPLICATION FOR CONDONATION OF DELAY. AFTER GOING THROUGH THE APPLICATION FOR CONDONATION OF DELAY, WE ARE ITA 175 & 174/JP/2019_ MAHESH CHAND GOLECHA VS ITO & ONE ANR. 4 SATISFIED THAT THERE WAS REASONABLE GROUND FOR DELAY IN FILING THE APPEAL. ACCORDINGLY, THE DELAY IS CONDONED AND APPEAL IS BEING HEARD ON MERIT. 8. IN THIS APPEAL ALSO, BY PASSING EX PARTE ORDER, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE, WHO IS WIFE OF SHRI MAHESH CHAND GOLECHA, WHICH WE HAVE ALREADY DISCUSSED HEREINABOVE. AS THE ASSESSEE WAS ALSO ENGAGED IN THE HOSPITAL DUE TO SERIOUS HEALTH PROBLEM OF HER HUSBAND DUE TO WHICH SHE COULD NOT ATTEND BEFORE THE LD. CIT(A). IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE SET ASIDE EX PARTE ORDER OF THE LD. CIT(A) AND THE MATTER IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE ISSUE AFRESH AFTER GIVING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 9. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEES ARE ALLOWED IN PART FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JUNE, 2019. SD/- SD/- FOT; IKY JKO JES'K LH 'KEKZ (VIJAY PAL RAO) (RAMESH C SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21 ST JUNE, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- (I) SHRI MAHESH CHAND GOLECHA, JAIPUR. ITA 175 & 174/JP/2019_ MAHESH CHAND GOLECHA VS ITO & ONE ANR. 5 (II) SMT. SHASHI GOLECHA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 6(1), JAIPUR. 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. 175 & 174/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR