SAEEDA BEGAM, JAIPUR V. ITO, WARD 5(1), JAIPUR

ITA 204/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9586 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 21-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(1)

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. 204/JP/2020 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2017-18 SAEEDA BEGAM 527, GOVIND NAGAR (WEST) DASHERA KOTHI, AMER ROAD, JAIPUR CUKE VS. ITO, WARD-5(1), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: CLOPB4719C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. VINOD GUPTA (CA) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 09/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 09/07/2020 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 31.12.2019 FOR ASSESSMENT YEAR 20171-1 8 CONFIRMING THE ADDITION OF RS 8,43,360/- MADE BY THE ASSESSING OFF ICER. 2. THE HEARING OF THE MATTER WAS SCHEDULED FOR TODA Y THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEM IC SITUATION PREVAILING IN THE COUNTRY. SHRI VINOD GUPTA, C.A. AND AUTHORIZED REPRESENTATIVE APPEARED ON BEHALF OF THE ASSESSEE AND SUBMITTED THAT WHILE PROCESSING THE RETURN OF INCOME FILED BY THE ASSESSEE, AN ADJUSTMENT HAS BEE N MADE BY THE CPC UNDER THE HEAD INCOME FROM HOUSE PROPERTY AMOUNTING TO RS 8,43,360/- WHILE ISSUING THE INTIMATION U/S 143(1) OF THE ACT AND SO ME NECESSARY PAPERS ARE ITA NO. 204/JP/2020 SAEEDA BEGAM, JAIPUR VS. ITO, JAIPUR 2 REQUIRED TO BE OBTAINED FROM THE ASSESSEE AND IN VI EW OF THE SAME, THE MATTER MAY BE ADJOURNED TO SOME FUTURE DATE AS CONV ENIENT TO THE BENCH. 3. THE LD. DR IS HEARD WHO HAS DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) AND SUBMITTED THAT SUFFICIENT OPPORTUNITY HA S BEEN PROVIDED BY THE LD CIT(A), AND EFFECTIVELY, THERE IS NO COMPLIANCE TO THE NOTICES BEFORE THE LD CIT(A) AND THE MATTER HAS ACCORDINGLY BEEN DECIDED BY THE LD CIT(A) CONFIRMING THE ADDITION MADE BY THE AO. IT WAS FUR THER SUBMITTED THAT EVEN BEFORE THE TRIBUNAL, THE MATTER HAS BEEN LISTED IN THE PAST, HOWEVER, THE AUTHORIZED REPRESENTATIVE HAS SOUGHT ADJOURNMENT AN D EVEN TODAY, WHEN THE MATTER WAS LISTED FOR HEARING, REQUEST HAS BEEN MAD E FOR ADJOURNING THE MATTER. IT WAS ACCORDINGLY SUBMITTED THAT MORE THA N ADEQUATE OPPORTUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND BY THE TRIB UNAL, NO USEFUL PURPOSE WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURSUED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE MATTER HAS B EEN LISTED FOR HEARING BEFORE THE LD CIT(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 N ON-COMPLIANCE AS WELL AND THEREFORE, THE MATTER HAS BEEN DECIDED EX-PARTE BY THE LD CIT(A) WITHOUT GOING INTO MERITS OF THE CASE. THE ASSESSEE HAS SO UGHT ADJOURNMENT IN THE MATTER, HOWEVER, WE FIND THAT NO USEFUL PURPOSE WOU LD BE SERVED IN ADJOURNING THE MATTER AS WE FIND THAT THERE IS NO F INDING OF THE LD CIT(A) ON MERITS. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY AND GIVEN THAT THE MATTER HAS NOT BEEN DECIDED ON MERITS, WE BELIEVE T HAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO REPRESENT HER CASE AND TO P UT FORTH HER ARGUMENTS AND CONTENTIONS AS SO ADVISED BEFORE THE LD CIT(A) AND IS AT LIBERTY TO FILE PAPERBOOK, IF ANY BEFORE THE LD CIT(A). THE MATTER IS ACCORDINGLY SET-ASIDE TO ITA NO. 204/JP/2020 SAEEDA BEGAM, JAIPUR VS. ITO, JAIPUR 3 THE FILE OF THE LD CIT(A) WHO SHALL DECIDE THE SAME AFRESH AFTER PROVIDING 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 09/07/2020. 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:- 09/07/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SAEEDA BEGAM, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-5(1), 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. 204/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR