SMT. RAJESHWARI DEVI, JAIPUR V. INCOME TAX OFFICER, WARD-4-2, JAIPUR

ITA 240/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8717 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 25-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK
• Keywords: Reassessment proceedings; Set aside
• Section: 147; 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. 240/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11. SMT. RAJESHWARI DEVI D-396, VIDHYADHAR NAGAR, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD 4(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AOQPD 0590 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI ROHAN SOGANI (CA) JKTLO DH VKSJ LS@ REVENUE BY : MS CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21.07.2020. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 22/07/2020. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 27.12.2018 OF LD. CIT (A), AJMER FOR THE ASSESSMENT YEAR 2010-11. TH E ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. AO HAS ERRED IN REOPENING THE ASSESSMENT U/S 147 OF IN COME TAX ACT, 1961. THE ACTION OF LD. AO IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE FACTS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY QUASHING THE REASSESSMENT PROCEEDINGS BEING ILLEGAL AND WITHOUT ANY BASIS. 2. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. AO HAS ERRED IN ISSUING NOTICE U/S 148 WITHOUT OBTAINI NG PROPER 2 ITA NO. 240/JP/2019 SMT. RAJESHWARI DEVI, JAIPUR. 2 SANCTION U/S 151 OF INCOME TAX ACT, 1961. THE ACTIO N OF LD. AO IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE FAC TS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY QUASHING THE REASSESSMENT PROCEEDINGS BEING ILLEGAL AND WITHOUT ANY BASIS. 3. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. AO HAS ERRED IN PASSING THE ORDER OF THE ASSESSEE EX-P ARTE AND WITHOUT PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE TO P RESENT THE CASE IN THE FIRST APPELLATE PROCEEDINGS. THE ACTION OF T HE LD. CIT (A) IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE FAC TS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY QUASHING THE REASSESSMENT PROCEEDINGS BEING ILLEGAL AND WITHOUT ANY BASIS. 4. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. AO HAS ERRED IN CONFIRMING THE ACTION OF THE LD. AO IN MAKING ADDITION OF RS. 12,35,000 AS ALLEGED UNEXPLAINED CASH DEPOSI T. THE ACTION OF THE LD. CIT (A) IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE FACTS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY DELETI NG THE SAID ADDITION OF RS. 12,35,000/-. 5. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. AO HAS ERRED IN CONFIRMING THE ACTION OF THE LD. AO IN MAKING ADDITION OF RS. 86,316/- AS ALLEGED UNEXPLAINED DEPOSIT THRO UGH BANK TRANSFERS. THE ACTION OF THE LD. CIT (A) IS ILLEGAL , UNJUSTIFIED, ARBITRARY AND AGAINST THE FACTS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY DELETING THE SAID ADDITION OF RS. 86,316 /-. 6. THE ASSESSEE CRAVES HER RIGHT TO ADD, AMEND, OR ALTER ANY OF THE GROUNDS ON OR BEFORE THE HEARING. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE DUE TO THE PREVAILING SITUATION OF COVID 19 PANDEMIC. THE LD. A/R OF THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT (A) HAS DISMISSED THE APPEAL OF TH E ASSESSEE BY PASSING EX PARTE ORDER AND, THEREFORE, THE ASSESSEE WAS NOT PROVIDED AN AD EQUATE OPPORTUNITY OF HEARING. HE HAS FURTHER POINTED OUT THAT THE ASSESSEE IS WILLIN G TO OPT FOR VIVAD SE VISHWAS SCHEME TO SETTLE THE LIABILITY. 3 ITA NO. 240/JP/2019 SMT. RAJESHWARI DEVI, JAIPUR. 3 3. ON THE OTHER HAND, THE LD. D/R HAS SUBMITTED THA T THE LD. CIT (A) HAS GRANTED SUFFICIENT OPPORTUNITY TO THE ASSESSEE BUT WHEN NOB ODY HAS ATTENDED THE HEARING ON ANY OF THE DATES, THEN THE APPEAL OF THE ASSESSEE W AS DECIDED EX PARTE. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND CARE FUL PERUSAL OF THE IMPUGNED ORDER OF THE LD. CIT (A), WE NOTE THAT THE LD. CIT (A) HAS DISMISSED THE APPEAL OF THE ASSESSEE SUMMARILY FOR WANT OF APPEARANCE ON BEHALF OF THE ASSESSEE AS WELL AS FURNISHING OF ANY WRITTEN SUBMISSIONS OR OTHER DETA ILS IN SUPPORT OF THE CLAIM. THE RELEVANT PART OF ORDER OF LD. CIT (A) IN PARA 3.1 I S AS UNDER :- 3.1. I HAVE GONE THROUGH THE ASSESSMENT ORDER CAR EFULLY. I FIND NO INFIRMITY IN THE ORDER PASSED BY THE AO. THE APPELL ANT HAS NOT FURNISHED ANY WRITTEN SUBMISSION TO SHOW THAT THERE IS ANY IN FIRMITY IN THE ORDER PASSED BY THE AO. THEREFORE, IN VIEW OF THE FACTS D ISCUSSED BY THE AO IN THE ASSESSMENT ORDER, ADDITION OF RS. 12,35,000/- & RS. 86,316/- IN RESPECT OF UNEXPLAINED CASH DEPOSIT /TRANSFER IN TH E BANK ACCOUNT AND ADDITION OF INTEREST INCOME OF RS. 5,767/- MADE BY THE AO ARE HEREBY CONFIRMED. THUS IT IS CLEAR THAT THE LD. CIT (A) HAS SUMMARILY DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT PASSING A SPEAKING ORDER. ACCORDINGLY, IN T HE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE SET ASIDE T HE IMPUGNED ORDER AND REMIT THE MATTER TO THE RECORD OF THE LD. CIT (A) FOR GRANTIN G ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE AND THEN PASS A SPEAKING ORDER. AS RE GARDS THE ASSESSEES WILLINGNESS TO OPT FOR VIVAD SE VISHWAS SCHEME, THERE WILL BE NO A DVERSE IMPACT FOR OPTING FOR 4 ITA NO. 240/JP/2019 SMT. RAJESHWARI DEVI, JAIPUR. 4 SETTLEMENT OF THE DISPUTE UNDER THE SCHEME AS STATU S OF THE MATTER REMAIN THE SAME BEING APPEAL PENDING BEFORE THE LD. CIT (A). 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22/07/ 2020. 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:- 22/07/2020. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SMT. RAJESHWARI DEVI, JAIPUR. 2. THE RESPONDENT THE ITO WARD 4(2), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 240/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR