SHRI RAM PRATAP SAINI, JAIPUR V. ITO, WARD-5(4), JAIPUR

ITA 229/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7111 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 12-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA ACIT DHK
• Keywords: Gift; Opportunity of being heard; Principle of natural justice; Corroborative evidences; Set aside
• Section: 148

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC A, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,O A JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 229/JP/2020 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12. SHRI RAM PRATAP SAINI, C-1, BAL NAGAR, KARTARPURA, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD 5(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. BHBPS 5481 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : MS. CHANCHAL MEENA (ACIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20.08.2020. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 21/08/2020. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 15.01.2020 OF LD. CIT (A)-2, JAIPUR FOR THE ASSESSMENT YEAR 2011- 12. THE ASSESSEE HAS RAISED VARIOUS GROUNDS IN THIS APPEAL AS UNDER :- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, TH E LD. CIT (A)-2 JAIPUR GROSSLY ERRED IN REOPENING THE ACCOUNT ON TH E BASIS OF ALTOGETHER WRONG REASON RECORDED MENTIONING THAT AS SESSEE HAS NOT FILED RETURN OF INCOME WHEREAS THE ASSESSEE HAS FILED THE SAME. THE ACTION OF THE LD. AO OF ASSUMPTION OF JUR ISDICTION U/S 148 IS THUS VOID AB INITIO AND HENCE PRAYED FOR BEI NG DECLARED SO. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. AO ERRED IN ASSUMING JURISDICTION UNDER SECTION 148 WITHOUT PRI OR RECORDING OF REASONS BEFORE ISSUING NOTICE UNDER SAID SECTION . THUS, THE 2 ITA NO. 229/JP/2020 SHRI RAM PRATAP SAINI, JAIPUR. NOTICE UNDER SECTION 148 AS WELL AS ASSESSMENT IN P URSUANCE THEREOF IS BAD IN LAW & HEREBY PRAYED FOR BEING DEC LARED SO. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. AO ERRED IN ASSUMING JURISDICTION UNDER SECTION 148 WITHOUT OBT AINING PROPER SANCTION UNDER SECTION 151. THUS, THE NOTICE ISSUED UNDER SECTION 148 AS WELL AS ASSESSMENT PROCEEDINGS IN PURSUANCE THEREOF ARE PRAYED FOR BEING DECLARED VOI D AB INITIO. 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE NOTICE ISSUED BY LD. AO WAS NOT ISSUED UNDER HIS SEAL & THUS INVALID IN EYES OF LAW. IT IS HEREBY PRAYED TO QUASH THE SAID NOTICE. 5. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT (APPEALS)-2, JAIPUR GROSSLY ERRED IN CONFIRMING THE ACTION OF THE LD. AO OF MAKING ADDITION OF RS. 300000.00 RECEIVED AS GIFT FROM HIS LATE FATHER ON ACCOUNT OF NON SUBMISSION OF ORI GINAL GIFT DEED. SUCH AN ADDITION IS HIGHLY ARBITRARY AND HENC E PRAYED FOR BEING DELETED. 6. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT (APPEALS)-2, JAIPUR GROSSLY ERRED IN CONFIRMING THE ACTION OF THE LD. AO OF MAKING ADDITION OF RS. 3,50,000.00 RECEIV ED AS ADVANCE BY THE ASSESSEE IGNORING THE CORROBORATIVE EVIDENCES SUBMITTED BY THE ASSESSEE. THE ACTION OF LD AO IS I NVALID AND HENCE IT IS HEREBY PRAYED FOR DELETING THE SAID ADD ITION. 7. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT (APPEALS)-2, JAIPUR ERRED IN CONFIRMING THE ACTION OF THE LD. AO OF NOT ACCEPTING THE OPENING BALANCE OF CASH OF THE ASSESSEE. THIS ACTION OF LD. AO IS AGAINST THE PROVISIONS OF LAW AND ACCOUNTING AND HENCE THE ADDITION IN PURSUANCE OF S AME IS PRAYED FOR BEING DELETED. 8. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT (APPEALS)-2, JAIPUR ERRED IN LAW AND FACTS BY DISM ISSING THE APPEAL OF THE ASSESSEE WITHOUT PROVIDING A REASONAB LE OPPORTUNITY OF BEING HEARD. SUCH AN ACTION OF LD. C IT (A)-2 IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE AND HENCE MUST BE DECLARED VOID. 9. THE APPELLANT HEREBY CRAVES LEAVE TO ADD, ALTER, AMEND OR SUBSTITUTE ONE OR MORE GROUNDS OF APPEAL AT THE TIM E OF OR BEFORE THE HEARING. 3 ITA NO. 229/JP/2020 SHRI RAM PRATAP SAINI, JAIPUR. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING THROUGH VIDEO CONFERENCE DUE TO PREVAILING CONDITION OF COVID 19 PANDEMIC. THOUGH THE ASSESSEE HAS MADE A REQUEST F OR ADJOURNMENT THROUGH EMAIL, HOWEVER, WE FIND THAT EVEN NOBODY HAS APPEAR ED BEFORE THE LD. CIT (A) AND THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE LD. CIT (A) VIDE EX PARTE IMPUGNED ORDER. ACCORDINGLY WE PROPOSED TO HEAR AND DISPOSE OFF THIS APPEAL EX PARTE. 3. WE HAVE HEARD THE LD. D/R AND CAREFULLY PERUSED THE IMPUGNED ORDER PASSED BY LD. CIT (A). THE LD. D/R HAS SUBMITTED THAT THE LD. CIT (A) HAS GRANTED 6 (SIX) OPPORTUNITIES OF HEARING, HOWEVER, THE ASSESSEE DID NOT ATTEND THE PROCEEDINGS BEFORE THE LD. CIT (A) AND, THEREFORE, THE LD. CIT (A) HAD NO OPTION BUT TO DISMISS THE APPEAL OF THE ASSESSEE EX PARTE. AT THE OUTSET , WE NOTE THAT EXCEPT THE LAST DATE OF HEARING ON 13.01.2020, ON ALL OTHER DATES OF HEA RING THE LD. A/R OF THE ASSESSEE HAS FILED ADJOURNMENT APPLICATION AND ACCORDINGLY T HE HEARING WAS ADJOURNED BY THE LD. CIT (A). THEREFORE, FOR NON-ATTENDANCE OF THE HEARING ON 13.01.2020 THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE LD. CIT (A). FURTHER, THE LD. CIT (A) HAS NOT PASSED A SPEAKING ORDER DECIDING THE APPEAL ON MERI TS BUT THE APPEAL WAS DISMISSED SUMMARILY. ACCORDINGLY, IN THE FACTS AND CIRCUMSTA NCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CASE BEFORE THE LD. CIT (A). THE IMPUGNED ORDER OF THE LD. CIT (A) IS SET ASIDE AND THE MATTER THE MATTER IS REMITTED TO THE LD. CIT (A ) FOR DECIDING THE SAME AFRESH ON MERITS AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4 ITA NO. 229/JP/2020 SHRI RAM PRATAP SAINI, JAIPUR. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21/08/20 20. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 21/08/2020. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI RAM PRATAP SAINI, JAIPUR. 2. THE RESPONDENT THE ITO WARD 5(4), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 229/JP/2020) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR