KHUSHAL CHAND GUPTA, ALWAR V. ITO, WARD 2(2), ALWAR

ITA 21/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9433 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 08-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 250; 147

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. 21/JP/2020 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2010-11 SH. KHUSHAL CHAND GUPTA S/O SH. NANAG RAM GUPTA PLOT NO. 46, SCHEME NO. 8, ALWAR CUKE VS. ITO, WARD-2(2), ALWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AEVPG6861J 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 : 19/08/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT:19/08/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-22, ALWAR DATED 29.03.2019 CONFIRMING TH E ADDITION OF RS 10,24,287/- AS MADE BY THE ASSESSING OFFICER FOR ASSESSMENT YEAR 2010-11 IN TERMS OF ASSESSMENT ORDER PASSED U/S 143(3) R/W 147 OF THE ACT. 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 N OR WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF THE ASSESSEE. HOWEV ER, ON PERUSAL OF RECORDS, IT IS NOTED THAT AN ADJOURNMENT APPLICATION DATED NIL WAS RECEIVED BY THE REGISTRY WHEN THE MATTER WAS EARLIER LISTED FOR HEA RING ON 18.02.2020 STATING THAT THE ASSESSEE IS EXPLORING THE POSSIBILITY TO O PT FOR VIVAD SE VISHWAS ITA NO. 21/JP/2020 SHRI KHUSHAL CHAND GUPTA VS. ITO, ALWAR 2 SCHEME 2020 AND THE MATTER WAS THEREAFTER ADJOURNED AND IT HAS NOW COME UP FOR HEARING. HOWEVER, TILL DATE, NOTHING HAS BE EN BROUGHT ON RECORD THAT THE ASSESSEE HAS DECIDED OR HAS ACTUALLY MOVED ANY SUCH PETITION FOR SETTLEMENT OF TAX DISPUTE BEFORE THE APPROPRIATE AU THORITY. IT WAS ACCORDINGLY DECIDED THAT NO USEFUL PURPOSE WOULD BE SERVED IN A DJOURNING THE MATTER ANY FURTHER. HENCE, IT WAS DECIDED TO HEAR THE APPEAL EX-PARTE QUA THE ASSESSEE AND BASED ON MATERIAL AVAILABLE ON RECORD. 3. THE LD. DR IS HEARD WHO HAS DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) AND SUBMITTED THAT THE NOTICE U/S 250 WAS IS SUED TO THE ASSESSEE FIXING THE HEARING ON 27.03.2019 AT THE ADDRESS GIV EN IN FORM 35, HOWEVER, THE POSTAL DEPARTMENT HAS STATED THAT NO SUCH PERSO N WAS AVAILABLE AT THE GIVEN ADDRESS. IT WAS SUBMITTED THAT THE LD CIT(A) ACCORDINGLY PROCEEDED AND DECIDED THE MATTER BASED ON MATERIAL AVAILABLE ON R ECORD AND CONFIRMED THE ADDITION MADE BY THE AO. IT WAS FURTHER SUBMITTED THAT EVEN BEFORE THE TRIBUNAL, THE MATTER HAS BEEN LISTED IN THE PAST, H OWEVER, THE AUTHORIZED REPRESENTATIVE HAS SOUGHT ADJOURNMENT FROM TIME TO TIME AND EVEN TODAY, WHEN THE MATTER WAS LISTED FOR HEARING, THERE HAS B EEN NO COMPLIANCE. IT WAS SUBMITTED THAT THOUGH IN THE PAST, A REQUEST HAS BE EN MADE FOR ADJOURNING THE MATTER STATING THAT THE ASSESSEE IS EXPLORING T HE POSSIBILITY TO OPT FOR VSVS SCHEME, HOWEVER, THERE IS NOTHING ON RECORD WHETHER THE ASSESSEE HAS ACTUALLY APPLIED FOR SUCH SETTLEMENT SCHEME. IT WA S ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPORTUNITY HAS BEEN PROVID ED BY THE LD. CIT(A) AND THE TRIBUNAL, NO USEFUL PURPOSE WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE ASSESSING OF FICER HAS PASSED THE IMPUGNED ORDER DATED 12.12.2017 U/S 143(3) R/W 147 OF THE ACT WHEREBY ITA NO. 21/JP/2020 SHRI KHUSHAL CHAND GUPTA VS. ITO, ALWAR 3 ADDITION OF RS 10,24,287/- HAS BEEN MADE BY THE ASS ESSING OFFICER. THEREAFTER, THE ASSESSEE MOVED AN APPEAL BEFORE THE LD CIT(A) AND NO DOUBT, THE MATTER HAS BEEN LISTED FOR HEARING BY THE LD CI T(A), HOWEVER, DUE TO NON- AVAILABILITY OF THE ASSESSEE AT THE GIVEN ADDRESS O R THE INCOMPLETE ADDRESS AS SO STATED BY THE ASSESSEE IN HIS SUBSEQUENT COMMUNI CATION TO THE LD CIT(A), THE MATTER HAS BEEN DECIDED EX-PARTE BY THE LD CIT(A). HOWEVER, GIVEN THAT THE ASSESSEE THROUGH HIS AUTHORIZED REPRESENTATIVE HAS STATED THAT HE IS CONTEMPLATING FILING AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME IN THE NEAR FUTURE AND THUS INTEND TO END THIS LITIGATION THOUGH NOTHING HAS BEEN BROUGHT ON RECORD TO THIS EFFECT, WE FIND THAT NO U SEFUL PURPOSE WOULD BE SERVED IN GRANTING FURTHER ADJOURNMENT IN THE MATTE R. AT THE SAME TIME, GIVEN THAT THE MATTER HAS NOT BEEN DECIDED ON MERIT S, WE DEEM IT APPROPRIATE TO REMAND THE MATTER TO THE FILE OF THE LD CIT(A) T O PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE, SHOULD THE ASSESSEE WI SHES TO AVAIL OF THE SAME. THIS WILL NOT PREJUDICE THE RIGHT OF THE ASSESSEE I N AVAILING OF THE AFORESAID SETTLEMENT SCHEME. WHERE THE ASSESSEE SO DECIDES TO OPT FOR THE SCHEME AND HAS TAKEN NECESSARY STEPS AS SO SPECIFIED THEREIN, HE CAN BRING THE SAME TO THE NOTICE OF THE LD CIT(A) WHO SHALL THEN DECIDE A ND TAKE APPROPRIATE 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 19/08/2020. 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 ITA NO. 21/JP/2020 SHRI KHUSHAL CHAND GUPTA VS. ITO, ALWAR 4 TK;IQJ@ JAIPUR FNUKAD@ DATED:- 19/08/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. KHUSAL CHAND GUPTA, ALWAR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-2(2), ALWAR 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. 21/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR