ANAND KUMAR CHAURASIYA, Jaipur V. ITO, Sikar

ITA 278/JPR/2013

• Counselvise Citation: 27823114 RSA 2013
• Duration Of Justice: 2 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 15-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHTA JCIT DHK
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM VK;DJ VIHY LA-@ ITA NO. 278/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SHRI ANAND KUMAR CHAURASIYA, S/O SHRI RAMESH CHAND, SANGEET MAHAL, RAMLILA MAIDAN, SIKAR. CUKE VS. THE INCOME TAX OFFICER, WARD-1, SIKAR. LFKK;H YS[KK LA-@THVKBZVKJ L A- @ PAN/GIR NO.: AEGPC 1047 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL, CA JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJ MEHTA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 14/07/2015 MN?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 11/08/2015 VKNS'K@ ORDER PER SHRI T.R. MEENA, A.M. THIS IS AN APPEAL BY THE ASSESSEE EMANATING FROM TH E ORDER OF LD. CIT(A)- III, JAIPUR DATED 12.12.2012 FOR THE ASSESSMENT YEA R 2009-10. THE GROUNDS RAISED IN THE APPEAL ARE AS UNDER :- 1) THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS E RRED ON FACTS AND IN LAW IN DECIDING THE APPEAL EX-PARTY WITHOUT G IVING PROPER OPPORTUNITY OF THE HEARING. 2) THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS E RRED ON FACTS AND IN LAW IN HOLDING THAT THE ASSESSEE HAS NOT COMP LIED WITH THE NOTICES ISSUED ON 18.05.2012, 11.06.2012, 27.06.201 2, 13.07.2012, 2 ITA NO. 278/JP/2013 A.Y. 2009-10. SHRI ANAND KUMAR CHAURASIYA, SIKAR. 26.07.2012, 21.08.2012, 24.09.2012, 08.10.2012 AND 19.11.2012 IGNORING THAT ON EARLIER DATES NO HEARING TOOK PLAC E FOR ONE OR OTHER REASON. THEREAFTER ON CHANGE OF INCUMBENT THE PRESEN T CIT (A) ISSUED NOTICE FIXING THE HEARING ON 24.09.2012, 8.1 0.2012 & 19.11.2012. ON 19.11.2012 CASE WAS ADJOURNED TO 10. 12.2012 BUT SINCE THE COUNSEL OF THE ASSESSEE FORGOT THIS DATE, THE SAME COULD NOT BE ATTENDED. 3) THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS E RRED ON FACTS AND IN LAW IN CONFIRMING THE ADDITION OF RS. 26,26,3 75/- BY TREATING THE CASH DEPOSIT IN THE BANK ACCOUNT AS UNEXPLAINED . 4) THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS F URTHER ERRED ON FACTS AND IN LAW IN CONFIRMING THE ABOVE ADDITION IG NORING THAT CASH DEPOSIT REPRESENTS AMOUNT RECEIVED FROM VARIOUS PER SONS ON BEHALF OF M/S. GOLDEN HELLO MULTI TRADE PRIVATE LIMITED WHER EIN ASSESSEE WAS DIRECTOR AND THE ENTIRE RECEIPT WAS TRANSFERRED T O THE COMPANY. 2. GROUND NO. 1 AND 1.1 OF THE APPEAL RELATES TO EX -PARTY ASSESSMENT WITHOUT GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. THE AO OBSERVED IN HIS ORDER THAT THE ASSESSEE WAS GIVEN SEVERAL OPPORTUNITIES THROUGH VARIOUS NOTICES ISSUED TO HIM BY SPEED POST/AFFIXTURES ON VARIOUS DATES TO SU BMIT HIS CASE BEFORE THE AO, BUT NO COMPLIANCE WAS MADE. LASTLY, EVEN THE LD. A/R OF THE ASSESSEE SHRI MAHESH HOLANI VIDE HIS LETTER DATED 22.11.2011 EXPL AINED HIS INABILITY TO MAKE ANY REPLY IN THE CASE. THUS, THE AO AFTER RECORDING FINDING ON THE ASSESSEES ATTITUDE AND NON-COOPERATIVE NATURE AT PAGE 2 OF HI S ORDER, RIGHT FROM THE BEGINNING OF THE ASSESSMENT PROCEEDINGS, COMPLETED THE EX- PARTY ASSESSMENT ON 30.11.2011, MAKING AN ADDITION OF RS. 26,26,375/ - UNDER SECTION 69A OF THE IT ACT. ON APPEAL, THE LD. CIT (A) CONFIRMED THE ACTI ON OF THE AO ON THE GROUND 3 ITA NO. 278/JP/2013 A.Y. 2009-10. SHRI ANAND KUMAR CHAURASIYA, SIKAR. THAT THE ASSESSEE HAS EVEN NOT ATTENDED BEFORE HIM NOR FILED ANY EXPLANATION IN SUPPORT OF HIS CASE IN COMPLIANCE OF NOTICES ISSUED ON 18.05.2012, 11.06.2012, 27.06.2012, 13.07.2012, 26.07.2012, 21.08.2012, 24. 09.2012, 08.10.2012 AND 19.11.2012. 3. NOW THE ASSESSEE IS IN APPEAL BEFORE US. THE LD. A/R OF THE ASSESSEE SUBMITTED THAT VIDE NOTICE DATED 19.11.2012 ISSUED BY THE LD. CIT (A) THE CASE WAS FINALLY ADJOURNED TO 10.12.2012 BUT THE LOCAL CO UNSEL OF THE ASSESSEE FORGOT TO ATTEND BEFORE THE LD. CIT (A) ON THIS DATE. THERE FORE, THE LD. A/R PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE T O REPRESENT HIS CASE AND REQUESTED TO SET ASIDE THE ORDER TO THE FILE OF AO, DIRECTING TO AFFORD OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. AT THE OUTSET, THE LD. D/R SUPPORTED THE ORDERS OF LOWER AUTHORITIES AND REQUESTED THAT THE APPEAL BE DISMISSED. 5. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE CONSIDERED VIEW THAT FOR THE SAKE OF PRIN CIPLES OF NATURAL JUSTICE, ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY. THER EFORE, ORDER OF CIT (A) IS SET ASIDE TO THE AO AND DIRECTED TO AFFORD AN OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE DEPARTMENT FOR COMPLETION OF THE ASSESSMENT. 4 ITA NO. 278/JP/2013 A.Y. 2009-10. SHRI ANAND KUMAR CHAURASIYA, SIKAR. 6. A COST OF RS. 1000/- IS IMPOSED ON THE ASSESSEE FOR FAILURE TO ATTEND THE HEARING / NON-COMPLIANCES OF NOTICES WITHOUT SUFFICI ENT/REASONABLE CAUSE. THE ASSESSEE IS DIRECTED TO DEPOSIT THE COST AMOUNT WITH THE A.O. CONCERNED WITHIN 30 DAYS FROM THE DATE OF THIS ORDER. THUS, APPEAL O F THE ASSESSEE IS ALLOWED ON THE ABOVE TERMS. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11/8/2015. SD/- SD/- VKJ-IH-RKSYKUH VH-VKJ-EHUK (R.P.TOLANI) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11 TH AUGUST, 2015 *DAS VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI ANAND KUMAR CHAURASIYA, SIKAR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO WARD 1, SIKAR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA 278/JP/2013) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR 5 ITA NO. 278/JP/2013 A.Y. 2009-10. SHRI ANAND KUMAR CHAURASIYA, SIKAR.