SHREE RAM BOREWELL & CONSTRUCTION CO., Sikar V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, Sikar

ITA 180/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1176 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 14-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P MEENA JCIT DHK
• Assessee Lawyers: HEMANG GARGIEYA
• Keywords: Set aside
• 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 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. 180/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2011-12 M/S SHRI RAM BOREWELL & CONSTRUCTION COMPANY, 537-539, 5 TH FLOOR, MAHIMAS TRINITY, NEAR JYOTI RAO PHULE COLLEGE, NEW SANGANER ROAD, JAIPUR. CUKE VS. A.C.I.T., CIRCLE- SIKAR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: ABSFS 7272 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI HEMANG GARGIEYA (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 30/04/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 03/06/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A)-IV, JAIPUR DATED 04/12/2018 FOR THE A.Y. 2011-12 IN THE MATTER OF ORDER PASSED U/S 143(3) READ WITH SECTION 254 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORD PERUSED. FACTS IN BRIEF ARE THAT THE ASSESSEE, A PARTNERSHIP FIRM, IS A CIVIL CONTRACTOR, ENGAGED IN CIVIL CONSTRUCTION WORK. THE RETURN OF INCOME WAS FILED ITA 180/JP/2019_ M/S SHRI RAM BOREWELL & CONST. CO. VS. ACIT 2 DECLARING TOTAL INCOME OF RS. 16,69,040/-. THE A.O., HOWEVER, COMPLETED THE ASSESSMENT AT TOTAL INCOME OF RS. 1,74,70,140/- U/S 143(3) R.W. SECTION 254 OF THE ACT. 3. AGAINST THE ORDER OF THE A.O., THE ASSESSEE APPROACHED TO THE LD. CIT(A). IN ITS ORDER AT PAGE 3 AND 4, THE LD CIT(A) OBSERVED THAT ON THREE OCCASIONS, THE ASSESSEE HAS ASKED FOR ADJOURNMENT AND ON 03/12/2018, THE LD. CIT(A) DISMISSED THE APPEAL FOR NON-PROSECUTION. 4. IT WAS PRAYED BY THE LD AR OF THE ASSESSEE THAT NO SUFFICIENT OPPORTUNITY WAS GIVEN TO THE ASSESSEE. HE HAS INVITED OUR ATTENTION TO THE FACT THAT ON FIRST TIME, THE CASE WAS FIXED BEFORE THE LD. CIT(A) ON 31/10/2018, WHICH WAS DECIDED BY HIM ON 03/12/2018. ON ALL THE EARLIER THREE OCCASIONS, THE ASSESSEE HAS ASKED FOR ADJOURNMENT ON REASONABLE AND VALID GROUNDS. ACCORDINGLY, IT WAS PRAYED THAT THE MATTER SHOULD BE RESTORED TO THE LD. CIT(A) FOR DECIDING ON MERIT. 5. ON THE OTHER HAND, THE LD DR HAS RELIED ON THE ORDERS PASSED BY THE LOWER AUTHORITIES. 6. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND FROM THE RECORD THAT THE LD. CIT(A) HAS PASSED EX PARTE ORDER ON 03/12/2018 BY ALLEGING THAT ON GIVEN OPPORTUNITIES, NO COMPLIANCE WAS MADE BY THE ASSESSEE. ITA 180/JP/2019_ M/S SHRI RAM BOREWELL & CONST. CO. VS. ACIT 3 HOWEVER, WE FOUND THAT ON ALL THREE OCCASIONS, THE ASSESSEE HAS REQUESTED FOR ADJOURNMENT AND THE SAME WAS GRANTED. THE REASONS FOR ADJOURNMENT APPEAR TO BE REASONABLE AND JUSTIFIED. IT IS ALSO CLEAR FROM THE ORDER OF THE LD. CIT(A) THAT WITHIN TWO MONTHS FROM THE FIRST DATE FIXED FOR HEARING, HE DECIDED THE APPEAL BY DISMISSING THE SAME. EVEN FINAL OPPORTUNITY WAS NOT GIVEN BY THE LD. CIT(A) ASKING THE ASSESSEE FOR PASSING EX PARTE ORDER IN CASE OF NON-COMPLIANCE. WE FOUND THAT SINCE THE ASSESSEE WAS COLLECTING DETAILS AND PREPARING THE SUBMISSIONS, ADJOURNMENT WERE SOUGHT BY HIM. IT IS ALSO NOT A CASE OF COMPLETE NON- COMPLIANCE. WE ALSO FOUND THAT EVEN THE LD. CIT(A) HAS NOT ADJUDICATED THE GROUNDS RAISED BY THE ASSESSEE ON MERITS. AS PER PROVISIONS OF SECTION 250(6) OF THE ACT, THE LD. CIT(A) IS REQUIRED TO PASS A SPEAKING ORDER IN WRITING GIVING REASONS FOR REACHING TO THE CONCLUSION. HOWEVER, THE ORDER PASSED BY THE LD. CIT(A) ARE NOT IN TERMS OF SECTION 250(6) OF THE ACT. THEREFORE, IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE ISSUE AFRESH ON MERITS. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. IN CASE OF ANY FAILURE ON THE PART OF THE ASSESSEE, THE LD. CIT(A) IS AT LIBERTY TO PASS ORDER AFTER CONSIDERING THE MATERIAL PLACED ON RECORD. ITA 180/JP/2019_ M/S SHRI RAM BOREWELL & CONST. CO. VS. ACIT 4 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD 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:- 03 RD JUNE, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S SHRI RAM BOREWELL & CONSTRUCTION COMPANY, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE- SIKAR. 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. 180/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR