JEEEVAN RAM C/O SH. RAMNATH, Jaipur V. ITO, Jaipur

ITA 197/JPR/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5091 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 26-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA JCIT DHK
• Assessee Lawyers: S L PODDAR
• Keywords: Principle of natural justice; Non compliance
• Section: 54B; 54F

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ ITA NO. 197/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08. SHRI JEEVAN RAM S/O SHRI RAMNATH VILLAGE : BALMUKUNDPURA, TEHSIL : SANGANER, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD 7(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AIGPJ 1180 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.L. PODDAR (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 13.07.2016. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 20/07/2016. VKNS'K@ ORDER PER SHRI KUL BHART, JM. THE APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS)- III, JAIPUR DATED 24.12.2014 PERTAINING TO ASSESSME NT YEAR 2007-08. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ER RED IN NOT PROVIDING SUFFICIENT OPPORTUNITY TO THE APPELLANT. THE LEARNE D COMMISSIONER OF INCOME TAX (APPEALS) ALSO ERRED IN HOLDING THAT THE APPELLANT WAS NON COMPLIANT AND APPELLANT WAS NOT SERIOUSLY INTERESTE D TO PURSUE THE APPEAL. 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ER RED IN WITHHOLDING DISALLOWANCE OF DEDUCTION U/S 54F AMOUNTING RS. 22, 81,815/- FOR INVESTMENT IN HOUSE CONSTRUCTED BY THE APPELLANT. 3. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ER RED IN WITHHOLDING DISALLOWANCE OF DEDUCTION U/S 54B FOR PURCHASES OF AGRICULTURAL LAND AMOUNTING RS. 70,32,105/-. 4. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ER RED IN CONFIRMING ADDITION OF RS. 55,433/- ON ACCOUNT OF INTEREST CRE DITED IN BANK ACCOUNTS. 2 ITA NO. 197/JP/2015 SHRI JEEVAN RAM VS. ITO 5. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ER RED IN WITHHOLDING THE AGRICULTURAL INCOME AT RS. 1,25,370/-. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT (A) DECIDED THE APPEAL WITHOUT AFFORDING SUFFICIENT OPP ORTUNITY OF HEARING. THEREFORE, HE REQUESTED THAT THE ASSESSEE BE GIVEN OPPORTUNITY TO REPRESENT HIS CASE BEFORE THE FIRST APPELLATE AUTHORITY. 2.1. ON THE CONTRARY, LD. SENIOR D/R OPPOSED THE SU BMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE AND POINTED OUT THAT THE L D. CIT (A) HAS GIVEN VARIOUS OPPORTUNITIES TO THE ASSESSEE AND ON VARIOUS OCCASI ONS NO ONE ATTENDED THE HEARING BEFORE LD. CIT (A). HE SUBMITTED THAT UNDER THE FAC TS OF THE PRESENT CASE, THE ASSESSEE DESERVES NO INDULGENCE BY THIS TRIBUNAL. T HE LD. D/R HAS ALSO BROUGHT APPEAL FOLDER AND HAS TAKEN US THROUGH THE ORDER SH EETS WHEREFROM IT TRANSPIRES THAT VARIOUS OPPORTUNITIES WERE GIVEN TO THE ASSESSEE. 2.2. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED TH E MATERIAL AVAILABLE ON RECORD. THE CONTENTION OF THE ASSESSEE IS THAT SUFF ICIENT OPPORTUNITIES WERE NOT GIVEN AND THE APPEAL WAS DECIDED AT THE BACK OF THE ASSES SEE DESPITE AN ADJOURNMENT REQUEST WAS MADE ON 22.12.2014 AS THE ASSESSEE HAS CHANGED THE AUTHORIZED REPRESENTATIVE. IT IS CONTENDED THAT THE LD. CIT ( A) OUGHT TO HAVE GIVEN OPPORTUNITY TO THE ASSESSEE IN THE INTEREST OF PRINCIPLES OF NA TURAL JUSTICE. THERE IS NO DISPUTE WITH REGARD TO THE FACT THAT ON THE LAST DATE OF HE ARING BEFORE THE LD. CIT (A) I.E. 22.12.2014 THE ASSESSEE HAS SOUGHT ADJOURNMENT ON T HE GROUND THAT THE AUTHORIZED REPRESENTATIVE WAS CHANGED AND THE NEW A/R REQUIRED SOME TIME FOR PREPARATION OF THE CASE. IT WAS FURTHER SUBMITTED THAT THE ASSESSE E HAD APPLIED FOR COPIES OF NOTE 3 ITA NO. 197/JP/2015 SHRI JEEVAN RAM VS. ITO SHEETS OF THE ASSESSMENT PROCEEDINGS WHICH WAS NOT SUPPLIED AND REQUIRED SOME TIME. THE ASSESSEE IS AN ILLITERATE PERSON AS IS E VIDENT FROM THE FACT THAT HE HAD PUT THUMB IMPRESSION ON THE MEMORANDUM OF APPEAL. KEEP ING THIS FACT IN VIEW AND IN THE INTEREST OF PRINCIPLES OF NATURAL JUSTICE, WE D EEM IT PROPER TO RESTORE THE APPEAL TO THE FILE OF LD. CIT (A) FOR DECIDING AFRESH, SUB JECT TO PAYMENT OF COST TO THE REVENUE FOR RS. 2,000/-. THEREFORE, WE SET ASIDE T HE IMPUGNED ORDER OF LD. CIT (A) FOR DECISION AFRESH ON ALL THE GROUNDS AS TAKEN IN FORM NO. 36, SUBJECT TO PAYMENT OF COST AS MENTIONED ABOVE. THE ASSESSEE IS DIRECT ED TO APPEAR BEFORE LD. CIT (A) SUO MOTO AFTER OBTAINING A COPY OF THIS ORDER FROM THE REGISTRY OF THE TRIBUNAL, WITHIN TWO WEEKS. THE LD. CIT (A) UPON RECEIPT OF THE ORDER AND PROOF OF PAYMENT OF COST AS PER RULES WOULD ADJUDICATE THE GROUNDS O F APPEAL ON MERIT. THE ASSESSEE IS HEREBY DIRECTED NOT TO SEEK ADJOURNMENT AND CO-O PERATE WITH THE DEPARTMENT. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20/07/2016 . SD/- SD/- FOE FLAG ;KNO ( DQY HKKJR ) (VIKRAM SINGH YADAV) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 20/07/2016. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI JEEVAN RAM, JAIPUR. 2. THE RESPONDENT- THE INCOME TAX OFFICER, WARD 7(2 ), JAIPUR. 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 197/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 4 ITA NO. 197/JP/2015 SHRI JEEVAN RAM VS. ITO