M/S RAJEEV KUMAR & PARTY, KOTA V. INCOME TAX OFFICER, WARD-1-1, KOTA

ITA 229/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8535 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 21-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MAHLA JCIT DHK
• Assessee Lawyers: C L YADAV
• Keywords: Reopening of assessment; Additional evidence
• Section: 142(1); 147; 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM VK;DJ VIHY LA -@ ITA NO. 229/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2008-09 M/S RAJEEV KUMAR & PARTY, RAVINDRA BAL VIDHYA MANDIR, RETWALI, KOTA (RAJ). CUKE VS. I.T.O., WARD 1(1), KOTA. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AAIFR 8723 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI C.L. YADAV (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI A.K. MAHLA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 09/04/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 10/04/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), KOTA DATED 05/10/2018 FOR THE A.Y. 2008-09 IN THE MATTER OF ORDER PASSED U/S 144 READ WITH SECTION 147 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED FOR REOPENING OF ASSESSMENT AS WELL AS FOR ADDITION OF RS. 4,84,190/- ON ACCOUNT OF CONTRACT RECEIPTS. ITA 229/JP/2019_ M/S RAJEEV KR. & PARTY VS. ITO 2 3. AT THE OUTSET, THE LD AR OF THE ASSESSEE HAS CONTENDED THAT THE NOTICE ISSUED BY THE A.O. COULD NOT BE SERVED ON THE ASSESSEE IN SO FAR AS THE ASSESSEE HAS CLOSED ITS BUSINESS AND SHIFTED TO SOME OTHER PLACE, THEREFORE, COULD NOT ATTEND THE PROCEEDING BEFORE THE A.O. HE HAS FURTHER SUBMITTED THAT BEFORE THE LD. CIT(A), THE ASSESSEE HAS FILED ADDITIONAL EVIDENCE WHICH GOES TO THE ROOT OF THE ISSUE FOR DECIDING THE VALIDITY OF THE ADDITION SO MADE BY THE A.O., HOWEVER, SAME WERE NOT CONSIDERED BY HIM. 4. ON THE OTHER HAND, THE LD DR HAS RELIED ON THE ORDERS OF THE AUTHORITIES BELOW. 5. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. FROM THE RECORD WE FOUND THAT THE ASSESSEE WAS AWARDED A VAT COLLECTION POST IN THE DISTRICT OF BARAN (RAJ.) FOR MINING OF MISSIONARY STONES AND THEREFORE THE FIRM WAS FORMED AND CONSTITUTED TO APPLY AND CARRY ON THE COLLECTION ON BEHALF OF THE GOVT. OF RAJ.. THE AWARDED CONTRACT WAS FOR A LIMITED PERIOD AND FURTHER NOT RENEWED THEREFORE THE OFFICE OF THE FIRM WAS CLOSED BY THE ASSESSEE AFTER COMPLETION OF CONTRACT OF COLLECTION OF TAX AND SO THAT THE NOTICES FROM THE DEPARTMENT OF INCOME-TAX COULD NOT BE SERVED TIMELY TO THE ASSESSEE AND THEREFORE THE ASSESSEE ITA 229/JP/2019_ M/S RAJEEV KR. & PARTY VS. ITO 3 FAILED TO COMPLY THE PROCEEDING INITIATED. AFTER FILLING OF THE APPEAL TO THE LD. CIT(A), KOTA, THE ASSESSEE APPROACHED TO THE COMMERCIAL TAX DEPARTMENT TO GET FOR COPIES OF THE OF THE RELEVANT PAPERS BECAUSE OF THE RELATED PAPERS WERE NOT KEPT BY THE ASSESSEE IN POSSESSION BUT THEY COULD NOT ABLE TO GET THE COPIES OF THE RELEVANT PAPERS IN TIME. FROM THE RECORD WE FOUND THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE A.O. AND PRODUCED THE RELEVANT DOCUMENTS IN SO FAR AS THE NOTICE OF REOPENING AS WELL AS NOTICE ISSUED U/S 142(1) OF THE ACT WAS NOT SERVED ON THE ASSESSEE. THE LD. CIT(A) HAS ALSO DISMISSED THE ASSESSEES APPEAL WITHOUT ISSUING ANY NOTICE. THE LD. CIT(A) HAS ALSO NOT DISPOSED OFF THE APPEAL IN TERMS OF PROVISIONS OF SECTION 250(6) OF THE ACT WHICH REQUIRES THAT THE ORDER OF THE COMMISSIONER (APPEALS) SHOULD BE IN WRITING, STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. 6. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES AND KEEPING INTO ACCOUNT THE EVIDENCES AND DOCUMENTS SO PRODUCED ARE RELEVANT FOR DECIDING THE ISSUE BY THE A.O., IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF THE A.O. FOR DECIDING THE ISSUE AFRESH AFTER CONSIDERING THE EVIDENCES SO FILED BY THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE A.O. WITHIN THE PERIOD OF ITA 229/JP/2019_ M/S RAJEEV KR. & PARTY VS. ITO 4 TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER OTHERWISE THE A.O. SHALL AT LIBERTY TO PASS ORDER AS PER MATERIAL PLACED ON THE RECORD. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH APRIL, 2019. SD/- SD/- FOT; IKY JKO JES'K LH 'KEKZ (VIJAY PAL RAO) (RAMESH C SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 10 TH APRIL, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S RAJEEV KUMAR & PARTY, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 1(1), KOTA. 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. 229/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR