Gopal Singh S/o Devi Singh, Baran V. Income Tax Officer, Ward, Baran

ITA 252/JPR/2023

AI Insights

The case involves an appeal by Shri Gopal Singh against the order of the CIT (A), National Faceless Appeal Centre, Delhi, which was passed under section 250 of the IT Act, 1961 for the assessment year 2011-12. The primary issues in the appeal included the reopening of the assessment under section 147, the passing of ex-parte orders under section 144, and the confirmation of additions made by the AO as Long Term Capital Gain and Undisclosed Income. The Tribunal noted the assessee's non-compliance with notices and lack of representation during the proceedings but decided to restore the matter to the AO, emphasizing the principles of AUDI ALTERAM PARTEM and the need to provide another opportunity to the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132264 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-06-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 20-04-2023
• Other Referred Cases: Collector, Land Acquisition vs. Mst. Katiji, 1987 AIR 1353 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Capital asset; Condonation of delay; Audi alteram partem
• Section: 147; 148; 144; 250

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 laanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 252/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2011-12. Shri Gopal Singh S/o Shri Devi Singh 1, Bande Ji Ki Tek, Baran. cuke Vs. The Income Tax Officer, Ward Baran, Baran. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JKCPS 0417 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 06/06/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 15/06/2023 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. This appeal by the assessee is directed against the order dated 18.01.2023 of ld. CIT (A), National Faceless Appeal Centre (NFAC), Delhi passed under section 250 of the IT Act, 1961 for the assessment year 2011-12. The assessee has raised the following grounds :- 1. On the facts and in the circumstances of the case as well as on the subject, the learned Assessing Officer has erred in reopening the assessment u/s 147 by issuing notice u/s 148 and has erred in passing ex-parte order u/s 144 without giving proper opportunity of being heard. 2. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred passing in ex-parte order without giving proper opportunity of being hear 2 ITA No. 252/JP/2023 Shri Gopal Singh, Baran. 3. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in confirming the action of assessing officer in making addition of Rs. 3,93,821/- as Long Term Capital Gain on sale of Rural Agriculture land, which is not an capital assets as per the Income Tax Act. 4. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in confirming the action of assessing officer in making addition of Rs. 9,00,000/- as Undisclosed Income from Other sources. 5. The appellant craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of appeal. 2. None appeared on behalf of the assessee on repeated calls and even no application for seeking adjournment has been filed. On the other hand, the ld. D/R present in the Court is ready to argue the case. Therefore, we have decided to proceed with the hearing of the case ex-parte. 3. From the record we find that there is a delay of 33 days in filing the present appeal and in this regard an application for seeking condonation of delay has been filed by the assessee wherein it has been specifically alleged that the impugned order passed by the ld. CIT (A) was sent through e-mail. However, the assessee being 71 years old person, does not use e-mail and the fact regarding passing of the impugned order by ld. CIT (A) had come to the notice and knowledge of the assessee when he received a notice of penalty in person from the Income Tax Department. Therefore, after receiving the said notice, the assessee contacted his Consultant/Chartered Accountant, who in turn advised to file the present appeal and thus in this way it was mentioned in the application that genuinely, the assessee had no knowledge about the passing of the impugned order of ld. CIT (A). Considering the reasons mentioned in the said application accompanied by an Affidavit of the 3 ITA No. 252/JP/2023 Shri Gopal Singh, Baran. assessee, we feel that the reasons mentioned in the application constitute sufficient cause for not filing the appeal within the time before us. Moreover, no counter affidavit has been filed by the revenue. Therefore, taking a lenient view and considering the principles laid down in the case of Collector, Land Acquisition vs. Mst. Katiji, 1987 AIR 1353 (SC), we condone the delay in filing the appeal before us. 4. Now coming to the merits of the grounds of appeal raised before us, on perusal of the case file, we noticed that during the appellate proceedings before ld. CIT (A), assessee had neither responded to the notices issued to him nor submitted anything in support of the grounds raised, therefore, in the absence of written arguments or written submissions, the ld. CIT (A) while sustaining the order of the AO, dismissed the appeal filed by the assessee ex-parte. The assessment order was also passed ex-parte in absence of assessee. From the entire sequence of events and the conduct of the assessee in non compliance of the repeated notices issued by the ld. CIT (A) as mentioned in para 5.1 of his order, it appears gross negligence on the part of the assessee and wastage of precious judicial time. In our considered view, non compliance of notices issued by the Authorities is dis-regard towards the Authorities. Although in our view, it was a bounden duty and legal obligation of the assessee to respond to the various opportunities given by the ld. CIT (A) by way of several notices issued to the assessee, non compliance of the notices amounts to disregard of quasi-judicial authority. Thus we deprecate the conduct of the assessee. At the same time, considering the principles of AUDI ALTERAM PARTEM, the basic rule of law, and to give another opportunity to the assessee, we are inclined to restore the matter to 4 ITA No. 252/JP/2023 Shri Gopal Singh, Baran. the file of the AO to decide afresh, subject to cost of Rs. 2,000/- on the assessee for negligent attitude during income tax proceedings, to be deposited in the Prime Minister’s Care Fund within 30 days from today and proof thereof should be produced. 5. Before parting, we may make it clear that our decision to restore the matter back to the file of the A.O. shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by A.O. independently in accordance with law. 6. In the result, this appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 15/06/2023. Sd/- Sd/- ¼ jkBkSM+ deys'k t;arHkkbZ ½ ¼lanhi xkslkbZ½ (RATHOD KAMLESH JAYANTBHAI) (SANDEEP GOSAIN) ys[kk lnL;@ Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 15/06/2023. Das/ vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Shri Gopal Singh, Baran. 2. izR;FkhZ@ The Respondent- The ITO, Ward Baran, Baran. 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. 252/JP/2023} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar 5 ITA No. 252/JP/2023 Shri Gopal Singh, Baran.