Smt. Anju Rajpurohit, Pali V. AO,NFAC, Delhi / ITO, Ward-1, Pali

ITA 181/JODH/2022

AI Insights

This case involves an appeal by Smt. Anju Rajpurohit against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which was dated 25-11-2022 for the assessment year 2013-14. The primary grievances included the dismissal of her appeal as ex-parte without considering her adjournment request, the validity of a notice under section 148 issued by the AO, and the confirmation of an addition of Rs.7.20 lacs regarding unexplained investment in the purchase of a plot. The Tribunal observed that the assessee had not been given a fair opportunity to contest the case at lower levels, leading to the decision to remand the case back to the AO for a thorough examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122750 (ITAT-JODHPUR)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 21-03-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 29-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained investment; Opportunity of being heard
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER 181/Jodh/2022 (ASSESSMENT YEAR- 2013-14) Smt. Anju Rajpurohit 2-A-33, New Housing Board, Pali, Pali-306 401 Vs The ITO Ward-1, Pali (Appellant) (Respondent) PAN NO.AGZPR 6477 R Assessee By Shri Rajendra Jain, Adv Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 22/03/2023 Date of Pronouncement 23/03/2023 O R D E R PER: SHRI MANISH BORAD, AM This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre, Delhi (for short ‘’NFAC’’) dated 25-11-2022 for the assessment year 2013-14 raising therein following grounds of appeal. 2 ITA NO.181/JODH/2022 SMT. ANJU RAJPUROHIT VS AO, WARD-1, PALI ‘’1. That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in dismissing the appeal as ex-parte without considering the request made by the assessee for adjournment. 2. That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in upholding the validity of notice u/s 148 issued by AO. 3.That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in confirming the addition on the basis of third party evidence without providing opportunity for cross examination. 4. That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in sustaining addition of Rs.7.20 lacs in respect of unexplained investment in purchase of plot. 5. That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in not considering the submission made before the AO during assessment proceedings. 2.1 At the outset of the hearing, the ld. AR of the assessee prayed that the ld. CIT(A) passed the ex-parte order for non-appearance of the assessee on the date of hearing for which the ld. AR prayed that his adjournment application was not considered while disposing off the appeal in limine. It is also noticed that the assessee neither submitted any documentary proof relating to savings nor proof of 3 ITA NO.181/JODH/2022 SMT. ANJU RAJPUROHIT VS AO, WARD-1, PALI source of income for purchase of the property before the AO, NFAC, Delhi which indicates that the assessee was deprived off to contest the case before the lower authorities. 2.2 On the other hand, the ld. DR supported the orders of the lower authorities praying that in spite of service of notices, the assessee did not appear before the lower authorities to square up the case. 2.3 We have heard the rival contentions and perused the materials available on record. We observed that in spite of the request of the ld. AR of the assessee for adjournment of the appeal, the case was dismissed by the ld CIT(A) in limine instead of disposing off it on merit which indicates that the ld. AR of the assesse neither could submit any documentary proof before the ld CIT(A) nor before the AO to contest the case. Taking into consideration all the material facts in hand, we feel that in order to provide equity and justice to the assessee one more opportunity should be provided to the assessee to advance her documentary proof as well as submission before the AO. Hence the appeal of the assessee restored to the file of the AO with the direction to the AO to provide opportunity of being heard and the 4 ITA NO.181/JODH/2022 SMT. ANJU RAJPUROHIT VS AO, WARD-1, PALI assessee will not take unnecessary adjournment on frivolous ground and will cooperate the AO in completion of the assessment proceedings. Thus the appeal of the assessee is allowed for statistical purposes. 3.0 In the result, the appeal of the assessee is allowed for statiscal purposes. Order pronounced in the open Court on 23/03/2023. Sd/- Sd/- (KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : /03/2023 *Mishra Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The DR 5. Guard File Assistant Registrar Jodhpur Bench