Chandra Kala Sharma, Vidya Vihar, Hari Nagar Colony, Pilani Distt. Jhunjhunu-333031, Jhunjhunu V. ITO Ward-2, Jhunjhunu, ITO Ward-2, Jhunjhunu

ITA 259/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8681 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 68

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 259/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2014-15 SMT. CHANDRA KALA SHARMA W/O SH. RAMAVATAR SHARMA VIDHYA VIHAR, HARI NAGAR COLONY, PILANI, JHUNJHUNU CUKE VS. ITO, WARD-2, JHUNJHUNU LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: EGIPS9187L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. ROHAN SOGANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 21/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 21/07/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-4, JAIPUR DATED 28.11.2018 CONFIRMING THE ADDITION OF RS 68,8 3,000/- U/S 68 AS MADE BY THE ASSESSING OFFICER FOR ASSESSMENT YEAR 2014-1 5. 2. THE HEARING OF THE MATTER WAS SCHEDULED FOR TODA Y THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEM IC SITUATION IN THE COUNTRY. SHRI ROHAN SOGANI, C. A. APPEARED ON BEHA LF OF THE ASSESSEE AND SUBMITTED THAT THE ASSESSEE IS CONTEMPLATING TO OPT FOR VIVAD SE VISHWAS SCHEME 2020 AND AS THE DEADLINE FOR THE SAID SCHEME HAS BEEN EXTENDED TILL DECEMBER 20201, THE MATTER MAY BE ADJOURNED. ITA NO. 259/JP/2019 CHANDRA KALA SHARMA, PILANI VS. ITO, JHUNJHUNU 2 3. THE LD. DR IS HEARD WHO HAS DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) AND SUBMITTED THAT AS MANY AS 12 OPPORTUNITI ES HAVE BEEN PROVIDED BY THE LD CIT(A), HOWEVER, THERE IS TOTALLY NO COMP LIANCE TO THE NOTICES ISSUED BY THE LD CIT(A) AND THE MATTER HAS ACCORDINGLY BEE N DECIDED BY THE LD CIT(A) CONFIRMING THE ADDITION MADE BY THE AO. IT WAS FURTHER SUBMITTED THAT EVEN BEFORE THE TRIBUNAL, THE MATTER HAS BEEN LISTE D IN THE PAST, HOWEVER, THE AUTHORIZED REPRESENTATIVE HAS SOUGHT ADJOURNMENT FR OM TIME TO TIME AND EVEN TODAY, WHEN THE MATTER WAS LISTED FOR HEARING, REQUEST HAS BEEN MADE FOR ADJOURNING THE MATTER STATING THAT THE ASSESSEE IS EXPLORING THE POSSIBILITY TO OPT FOR VSVS SCHEME AND THERE IS NOTHING ON RECO RD AS TO WHEN PRECISELY THE ASSESSEE SHALL FINALLY DECIDE AND APPLY FOR SUC H SETTLEMENT SCHEME. IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE O PPORTUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND THE TRIBUNAL, NO USE FUL PURPOSE WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSE SSEE. ON MERITS, THE LD DR SUPPORTED THE FINDINGS OF THE LOWER AUTHORITIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURSUED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE ASSESSING OF FICER HAS PASSED THE IMPUGNED ORDER DATED 18.11.2016 U/S 143 WHEREBY ADD ITION OF RS 68,83,000/- HAS BEEN MADE U/S 68 OF THE ACT AND WHI CH HAS BEEN CONFIRMED BY THE LD CIT(A). NO DOUBT, THE MATTER HAS BEEN LIS TED FOR HEARING BEFORE THE LD CIT(A) ON COUPLE OF OCCASIONS AND HAS BEEN ADJOU RNED FROM TIME TO TIME AND FINALLY, THE MATTER HAS BEEN DECIDED EX-PARTE BY THE LD CIT(A). HOWEVER, GIVEN THAT THE ASSESSEE THROUGH HER AUTHORIZED REPR ESENTATIVE HAS STATED THAT SHE IS CONTEMPLATING FILING AN APPLICATION UNDER VI VAD SE VISHWAS SCHEME IN THE NEAR FUTURE AND THUS INTEND TO END THIS LITI GATION AND AT THE SAME TIME, NO SPECIFIC TIME FRAME HAS BEEN SPECIFIED, WE FIND THAT NO USEFUL PURPOSE WOULD BE SERVED IN GRANTING ANY FURTHER ADJOURNMENT IN THE MATTER AND THE ADJOURNMENT APPLICATION IS HEREBY REJECTED. AT THE SAME TIME, GIVEN THAT THE ITA NO. 259/JP/2019 CHANDRA KALA SHARMA, PILANI VS. ITO, JHUNJHUNU 3 MATTER HAS NOT BEEN DECIDED ON MERITS, WE DEEM IT A PPROPRIATE TO REMAND THE MATTER TO THE FILE OF THE LD CIT(A) TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE, SHOULD THE ASSESSEE WISHES TO AVAIL OF TH E SAME. THIS WILL NOT PREJUDICE THE RIGHT OF THE ASSESSEE IN AVAILING OF THE AFORESAID SETTLEMENT SCHEME AS ONCE THE ASSESSEE DECIDES TO OPT FOR THE SCHEME AND HAS TAKEN NECESSARY STEPS AS SO SPECIFIED THEREIN, SHE CAN BR ING THE SAME TO THE NOTICE OF THE LD CIT(A) WHO SHALL THEN DECIDE AND TAKE APP ROPRIATE ACTION AS PER LAW. 5. WITH THE AFORESAID DIRECTIONS, THE MATTER IS SET -ASIDE TO THE FILE OF THE LD CIT(A) WHO SHALL DECIDE THE SAME AFRESH AFTER PROVI DING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21/07/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21/07/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- CHANDRA KALA SHARMA, PILANI 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-2, JHUNJHUNU 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. 259/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR