SMT. VIPULA MALHOTRA, MUMBAI V. ITO, WARD-1, BHARATPUR

ITA 253/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7108 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 19-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Sale consideration of property below Jantri Value; Opportunity of being heard; Set aside
• Section: 148; 56(2)(vii)(b)

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. 253/JP/2020 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2015-16. SMT. VIPULA MALHOTRA, W/O SHRI SANJAY MALHOTRA A-303, METROPOLIS DN NAGAR, ANDHERI (W), MUMBAI. CUKE VS. THE INCOME TAX OFFICER, WARD 1, BHARATPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ALQPM 3661 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : MS. CHANCHAL MEENA (ADDL.CIT) 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 19.03.2019 OF LD. CIT (A), ALWAR FOR THE ASSESSMENT YEAR 2015-16. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS :- 1. NON GRANTING OPPORTUNITY OF BEING HEARD. 2. ISSUE OF NOTICE U/SEC. 148 IS BAD IN LAW. 3. ADDITION OF RS. 16,08,250/- U/SEC. 56(2)(VII)(B) (II) WITHOUT CONSIDERING THE FACTS. 4. NOT REFERRING THE MATTER TO DVO U/SEC. 50C(2) OF THE INCOME TAX ACT, 1961. 5. ANY OTHER MATTER WITH PRIOR PERMISSION OF THE CH AIR. 2 ITA NO. 253/JP/2020 SMT. VIPULA MALHOTRA, MUMBAI. 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 IS SEEKING ADJOURNME NT OF THE HEARING, HOWEVER, WE FIND THAT THE APPEAL OF THE ASSESSEE WAS DISMISS ED BY THE LD. CIT (A) VIDE EX PARTE IMPUGNED ORDER. ACCORDINGLY WE PROPOSED TO H EAR 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 NONE HAS APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT (A) DESPITE SUFFICIENT OPPORTUNITIES WERE GRANTED, THEREFORE, THE LD. CIT (A) HAS PASSED THE EX PARTE ORDER. AT THE OUTSET, WE FIND THAT THE LD. CIT (A) HAS STATED THAT NOTICES WERE ISSUED TO THE ASSESSEE FOR THE HEARING ON 26.09.2018 AND 7 TH FEBRUARY, 2019 BUT NO ONE HAS ATTENDED. CONSEQUENT LY THE LD. CIT (A) HAS DISMISSED THE APPEAL OF THE ASSESSE E SUMMARILY. SINCE THE LD. CIT (A) HAS NOT PASSED A SPEAKING ORDER AND DISCUSSED T HE ISSUE ON MERITS, ACCORDINGLY IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN T HE INTEREST OF JUSTICE, WE SET ASIDE THE IMPUGNED ORDER OF LD. CIT (A) AND REMIT THE MAT TER FOR FRESH ADJUDICATION BY THE LD. CIT (A) AFTER GIVING ONE MORE OPPORTUNITY OF HE ARING TO THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21/08/2 020. 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/ 3 ITA NO. 253/JP/2020 SMT. VIPULA MALHOTRA, MUMBAI. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SMT. VIPULA MALHOTRA, MUMBAI. 2. THE RESPONDENT THE ITO WARD 1, BHARATPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 253/JP/2020) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR