SHRI STYANARAYAN CHOUDHARY, JHUNJHUNU V. INCOME TAX OFFICER, WARD-2, JHUNJHUNU

ITA 26/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8814 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 07-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 147

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. 26/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2008-09 SHRI STYANARAYAN CHOUDHARY M/S KAMLA VASTRA BHANDAR PANDIT GANESH NARAYAN MARG, CHIRAWA, JHUNJHUNU CUKE VS. ITO, WARD-2, JHUNJHUNU LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAHPC9373R VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 24/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 24/07/2020 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 14.11.2018 FOR ASSESSMENT YEAR 2008-09 . 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. NONE APPEARED ON BEHALF OF THE ASSESSEE, HOWEVER, AN ADJOURNMENT APPLICATION DATED 23.07.2020 SIGNED BY SHRI SAURAV HARSH, COUNSEL FOR THE ASSESSEE WAS RECEIVED BY THE REGISTRY STATING THAT THE ASSESSEE IS CONTEMPLATING TO OPT FOR VIVAD SE VISHWAS SCHEME 20 20 AND AS THE DEADLINE FOR THE SAID SCHEME HAS BEEN EXTENDED TILL DECEMBER 2020, THE MATTER MAY BE ADJOURNED. ITA NO. 693/JP/2018 SH. AKASH GUPTA, JAIPUR VS. ITO, JAIPUR 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 09 OPPORTUNITI ES HAVE BEEN PROVIDED BY THE LD CIT(A), HOWEVER, THERE IS TOTALLY NO COMPLIA NCE TO THE NOTICES ISSUED BY THE LD CIT(A) AND THE MATTER HAS ACCORDINGLY BEEN D ECIDED BY THE LD CIT(A) CONFIRMING THE ADDITION MADE BY THE AO. IT WAS FUR THER SUBMITTED THAT EVEN BEFORE THE TRIBUNAL, THE MATTER HAS BEEN LISTED 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, REQU EST 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 RECORD AS TO WHEN PRECISELY THE ASSESSEE SHALL FINALLY DECIDE AND APPLY FOR SUCH SE TTLEMENT SCHEME. IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPOR TUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND THE TRIBUNAL, NO USEFUL PURPO SE WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSESSEE. 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 OFFICER HAS PASSED THE IMPUGNED ORDER DATED 23.03.2016 U/S 143(3) R/W 147 WHEREBY ADDITIO N OF RS 16,27,654/- HAS BEEN MADE BY THE ASSESSING OFFICER AND WHICH HAS BE EN CONFIRMED BY THE LD CIT(A). NO DOUBT, THE MATTER HAS BEEN LISTED FOR HE ARING BEFORE THE LD CIT(A) ON COUPLE OF OCCASIONS AND HAS BEEN ADJOURNED FROM TIME TO TIME AND FINALLY, THE MATTER HAS BEEN DECIDED EX-PARTE BY THE LD CIT(A). HOWEVER, GIVEN THAT THE ASSESSEE THROUGH HIS AUTHORIZED REPRESENTATIVE HAS STATED THAT HE IS CONTEMPLATING FILING AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME 2020 IN THE NEAR FUTURE AND THUS INTEND TO END THIS LITIGAT ION AND AT THE SAME TIME, NO SPECIFIC TIME FRAME HAS BEEN SPECIFIED, WE FIND THA T NO USEFUL PURPOSE WOULD BE SERVED IN GRANTING ANY FURTHER ADJOURNMENT IN TH E MATTER AND THE ADJOURNMENT APPLICATION IS HEREBY REJECTED. AT THE SAME TIME, GIVEN THAT THE MATTER HAS NOT BEEN DECIDED ON MERITS, WE DEEM IT A PPROPRIATE TO REMAND THE ITA NO. 693/JP/2018 SH. AKASH GUPTA, JAIPUR VS. ITO, JAIPUR 3 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, HE CAN BRI NG THE SAME TO THE NOTICE OF THE LD CIT(A) WHO SHALL THEN DECIDE AND TAKE APPROP RIATE 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 24/07/2020. 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:- 24/07/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. STYANARAYAN CHOUDHARY, JHUNJHUNU 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. 26/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR