SMT. GOPALI DEVI MEENA, JAIPUR V. DCIT, CIRCLE-6, JAIPUR, JAIPUR

ITA 198/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9634 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 18-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained expenditure
• Section: 69C

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 FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 198/JP/2020 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2001-02 SMT. GOPALI DEVI MEENA 14, SIDHARTH NAGAR, A- BLOCK, JAWAHAR CIRCLE, JAIPUR CUKE VS. DCIT, CIRCLE-06, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AGNPM0455C 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 : 08/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 08/07/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, JAIPUR DATED 23.12.2019 CONFIRMING THE ADDITION OF RS 10,19,358/- AS UNEXPLAINED EXPENDITURE U/S 69C MADE BY THE ASSESSI NG OFFICER. 2. THE HEARING OF THE MATTER WAS SCHEDULED FOR TODA Y THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEM IC SITUATION IN THE COUNTRY. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, AN ADJOURNMENT APPLICATION WAS RECEIVED BY THE REGISTRY THROUGH EM AIL STATING THAT THE ASSESSEE IS CONTEMPLATING TO OPT FOR VIVAD SE VISHW AS SCHEME AND THEREFORE MATTER MAY BE ADJOURNED. 3. THE LD. DR IS HEARD WHO HAS DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) AND SUBMITTED THAT AMPLE OPPORTUNITY HAS BEE N PROVIDED BY THE LD ITA NO. 198/JP/2020 SMT. GOPALI DEVI MEENA, JAIPUR VS. DCIT, JAIPUR 2 CIT(A), HOWEVER, EVERY TIME, THE MATTER WAS LISTED FOR HEARING, ADJOURNMENT APPLICATION WAS FILED BY THE AUTHORIZED REPRESENTAT IVE AND EFFECTIVELY, THERE IS NO COMPLIANCE TO THE NOTICES BEFORE THE LD CIT(A) A ND THE MATTER HAS ACCORDINGLY BEEN DECIDED BY THE LD CIT(A) CONFIRMIN G THE ADDITION MADE BY THE AO. IT WAS FURTHER SUBMITTED THAT EVEN BEFORE THE TRIBUNAL, THE MATTER HAS BEEN LISTED IN THE PAST, HOWEVER, THE AUTHORIZED RE PRESENTATIVE HAS SOUGHT ADJOURNMENT FROM TIME TO TIME AND EVEN TODAY, WHEN THE MATTER WAS LISTED FOR HEARING, REQUEST HAS BEEN MADE FOR ADJOURNING THE M ATTER. IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPORTUNITY HAS B EEN PROVIDED BY THE LD. CIT(A) AND THE TRIBUNAL, NO USEFUL PURPOSE WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSESSEE. ON MERITS, TH E LD DR SUPPORTED THE FINDINGS OF THE LOWER AUTHORITIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURSUED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THIS IS THE SECOND ROUND O F APPELLATE PROCEEDINGS BEFORE THE TRIBUNAL WHEREIN THE ASSESSING OFFICER H AS PASSED THE IMPUGNED ORDER DATED 30.12.2017, PURSUANT TO THE ORDER OF TH E HONBLE HIGH COURT, WHEREBY ADDITION OF RS 10,19,358/- AS UNEXPLAINED E XPENDITURE U/S 69C HAS BEEN MADE AND WHICH HAS BEEN CONFIRMED BY THE LD CI T(A). NO DOUBT, THE MATTER HAS BEEN LISTED FOR HEARING BEFORE THE LD CI T(A) ON COUPLE OF OCCASIONS AND HAS BEEN ADJOURNED BY THE LD CIT(A) ON EACH OF SUCH OCCASIONS AT THE REQUEST OF THE AUTHORIZED REPRESENTATIVE AND ON THE LAST OCCASION, THERE IS NON- COMPLIANCE AS WELL AND THEREFORE, THE MATTER HAS BE EN DECIDED EX-PARTE BY THE LD CIT(A). HOWEVER, GIVEN THAT THE ASSESSEE THROUGH HER AUTHORIZED REPRESENTATIVE HAS STATED THAT SHE IS CONTEMPLATING FILING AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME IN THE NEAR FUTURE AND THUS INTEND TO END THIS LITIGATION, WE FIND THAT NO USEFUL PURPOSE WOULD BE SERVED IN GRANTING FURTHER ADJOURNMENT IN THE MATTER AND THE ADJOURNMENT APPLI CATION IS HEREBY REJECTED. AT THE SAME TIME, GIVEN THAT THE MATTER HAS NOT BEE N DECIDED ON MERITS, WE DEEM IT APPROPRIATE TO REMAND THE MATTER TO THE FIL E OF THE LD CIT(A). THIS WILL NOT PREJUDICE THE RIGHT OF THE ASSESSEE IN AVAILING OF THE AFORESAID SETTLEMENT ITA NO. 198/JP/2020 SMT. GOPALI DEVI MEENA, JAIPUR VS. DCIT, JAIPUR 3 SCHEME AS ONCE THE ASSESSEE DECIDES TO OPT FOR THE SCHEME AND HAS TAKEN NECESSARY STEPS AS SO SPECIFIED THEREIN, SHE CAN BR ING THE SAME TO THE NOTICE OF THE LD CIT(A) WHO SHALL THEN DECIDE AND TAKE APPROP RIATE ACTION AS PER LAW. 5. WITH THE AFORESAID DIRECTIONS, THE MATTER IS SET -ASIDE TO THE FILE OF THE LD CIT(A) WHO SHALL DECIDE THE SAME AFRESH AFTER PROVI DING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08/07/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 08/07/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. GOPALI DEVI MEENA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCLE-06, 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. 198/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR