SHRI RAMNATH SAINI LEGAL HEIR OF SMT. SANTOSH DEVI, JAIPUR V. INCOME TAX OFFICER, WARD-6-4, JAIPUR

ITA 214/JPR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5174 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA JHA CIT DHK
• Assessee Lawyers: ANURAG KALAVATIA; ARUKSHA NOVAL
• Keywords: Set aside
• Section: 271(1)(c); 246A

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 214/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2009-10 SHRI RAMNATH SAINI, L/H- SMT. SANTOSH DEVI, 71, PATEL NAGAR, MAHESH NAGAR, JAIPUR-302006. CUKE VS. I.T.O., WARD-6(4), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AVAPD 6437 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI ANURAG KALAVATIA (ADV) & MS. ARUKSHA NOVAL. JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJENDRA JHA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08/08/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 31/10/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A), AJMER DATED 15/10/2018 FOR THE A.Y. 2009-10 IN THE MATTER OF IMPOSITION OF PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRIEVED FOR THE EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT GIVING DUE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA 214/JP/2019 SHRI RAMNATH SAINI VS ITO 2 3. IT WAS SUBMITTED BY THE LD AR OF THE ASSESSEE THAT THE PRESENT ASSESSEE IS THE LEGAL HEIR/HUSBAND OF THE ORIGINAL ASSESSEE LT. SMT. SANTOSH DEVI WHO DIED ON 02/06/2015 I.E. BEFORE ASSESSMENT PROCEEDINGS U/S 147/148 WERE INITIATED AGAINST HER BY THE DEPARTMENT. IT IS ALSO PERTINENT TO MENTION HERE THAT THE ORIGINAL ASSESSEE WAS AN ILLITERATE HOMEMAKER SENIOR CITIZEN LADY AND HER LEGAL HEIR IS ALSO VERY LESS EDUCATED AND IS A SENIOR CITIZEN OF MORE THAN 75 YEARS OF AGE. IT IS PERTINENT TO MENTION HEREIN THAT IN THIS MATTER, THE APPEAL U/S 246A OF THE ACT AGAINST THE ORDER OF IMPOSITION OF PENALTY U/S 271(1)(C) OF THE ACT WAS FILED BY THE ASSESSEE BEFORE THE JURISDICTIONAL COMMISSIONER OF INCOME TAX (APPEALS)-II, JAIPUR ON 12/06/2017 AND THEREAFTER, WHEN THE NOTICE FOR HEARING WAS ISSUED BY SAID OFFICE OF CIT(APPEALS)-II, JAIPUR, THE PRESENT AUTHORISED REPRESENTATIVE OF THE ASSESSEE DULY ATTENDED THE HEARING ON 17/09/2018 AND SUBMITTED WRITTEN SUBMISSIONS AND THE MATTER WAS FINALLY HEARD AND KEPT FOR PASSING ORDERS. THE SAME WAS DULY INFORMED TO THE ASSESSEE. HOWEVER, WHEN NO ORDER CAME TO BE PASSED IN THE MATTER FOR A CONSIDERABLE PERIOD OF TIME AS THE ASSESSEE DIDN'T RECEIVE ANY ITA 214/JP/2019 SHRI RAMNATH SAINI VS ITO 3 ORDER, THE A/R OF THE ASSESSEE ENQUIRED AT THE OFFICE OF CIT(APPEALS)-II, JAIPUR ABOUT THE MATTER AND HE WAS INFORMED THAT MANY APPEALS HAVE BEEN TRANSFERRED BY SOME DEPARTMENTAL ORDER/ NOTIFICATION TO CIT(APPEALS), AJMER OFFICE AND HE WAS INFORMED THAT NOW NEW NOTICES WOULD BE ISSUED BY THE CIT(APPEALS), AJMER OFFICE. AT THAT TIME ALSO, THE A/R ENQUIRED AS TO HOW A MATTER PERTAINING TO JAIPUR JURISDICTION AND ONE WHICH HAS BEEN ALREADY FINALLY HEARD CAN BE TRANSFERRED TO AJMER BUT NO ANSWER WAS PROVIDED TO HIM. THE LD AR PLACED ON RECORD THE AFFIDAVIT IN SUPPORT OF THE REASONS FOR NON- APPEARANCE BEFORE THE LD. CIT(A) ON THE DATE FIXED FOR HEARING. AFTER GOING THROUGH THE AFFIDAVIT, I AM SATISFIED THAT THERE WAS SUFFICIENT REASON FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING. IN THE SUBSTANTIAL INTEREST OF JUSTICE, I SET ASIDE THE EX PARTE ORDER PASSED BY THE LD. CIT(A) AND THE MATTER IS RESTORED BACK TO HIM FOR DECIDING AFRESH ON MERIT AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. ITA 214/JP/2019 SHRI RAMNATH SAINI VS ITO 4 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST OCTOBER, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 31 ST OCTOBER, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAMNATH SAINI, L/H- SMT. SANTOSH DEVI, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 6(4), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 214/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR