Ompati Choudhary C/o M/s. Thakur Gupta and Associates 29, Sangram Colony, C-Scheme, Jaipur-302001, Jaipur V. Income Tax Officer Ward-4 (2), Jaipur, Ward-4(2), Jaipur

ITA 297/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7639 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES, 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. 297/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2010-11 SMT. OMPATI CHOUDHARY, B-98, NEHRU NAGAR PANIPECH, JAIPUR CUKE VS. ITO, WARD 4(2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ADQPC3679L 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 : 26/08/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 27/08/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), AJMER DATED 11.12.2018 CONFIRMING THE A DDITION OF RS 13,91,800/- AS MADE BY THE ASSESSING OFFICER FOR ASSESSMENT YEAR 2010-11 IN TERMS OF ASSESSMENT ORDER PASSED U/S 147 R/W 144 OF THE ACT. 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 25.08.2020 WAS RECEIVED BY THE RE GISTRY WHICH WAS SIGNED BY THE A/R ON BEHALF OF THE ASSESSEE STATING THAT T HE WRITTEN SUBMISSIONS ARE BEING PREPARED AND THE MATTER MAY BE ADJOURNED FOR ATLEAST 20 DAYS. ITA NO. 297/JP/2019 SMT. OMPATI CHOUDHARY, JAIPUR VS. ITO, WARD 4(2), JAIPUR 2 3. THE LD. DR IS HEARD WHO HAS DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) AND SUBMITTED THAT ON AS MANY AS THREE OCCAS IONS, OPPORTUNITY HAS BEEN PROVIDED BY THE LD CIT(A), HOWEVER, NO ONE HAD ATTENDED THE HEARING AND NO WRITTEN SUBMISSIONS WERE FILED AND THE MATTE R WAS ACCORDINGLY DECIDED BY THE LD CIT(A). IT WAS FURTHER SUBMITTED THAT EV EN BEFORE THE TRIBUNAL, THE MATTER HAS BEEN LISTED IN THE PAST, HOWEVER, THE AU THORIZED REPRESENTATIVE HAS SOUGHT ADJOURNMENT FROM TIME TO TIME AND EVEN TODAY , WHEN THE MATTER WAS LISTED FOR HEARING, AN ADJOURNMENT HAS BEEN SOUGHT. IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPORTUNITY HAS B EEN PROVIDED BY THE LD. CIT(A) AND THE TRIBUNAL, NO USEFUL PURPOSE WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE ASSESSING OF FICER HAS PASSED THE IMPUGNED ORDER DATED 25.12.2017 U/S 147 R/W 144 OF THE ACT WHEREBY ADDITION OF RS 13,91,800/- HAS BEEN MADE BY THE ASS ESSING OFFICER TOWARDS UNEXPLAINED DEPOSITS IN THE BANK ACCOUNT. THEREAFT ER, THE ASSESSEE MOVED AN APPEAL BEFORE THE LD CIT(A) AND THE MATTER HAS B EEN LISTED FOR HEARING ON COUPLE OF OCCASIONS HOWEVER THERE HAS BEEN NO COMPL IANCE ON PART OF THE ASSESSEE AND THE MATTER HAS BEEN DECIDED EX-PARTE BY THE LD CIT(A). HOWEVER, THE FACT OF THE MATTER IS THAT THE APPEAL HAS NOT BEEN DECIDED ON MERITS AND IN ABSENCE OF FINDINGS OF THE LD CIT(A), NO USEFUL PURPOSE WOULD BE SERVED IN ADJOURNING THE MATTER ANY FURTHER, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE DEEM IT APPROPRIATE TO REMAND THE MATTER T O THE FILE OF THE LD CIT(A) TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PUT FORWARD HER CONTENTIONS AND SUBMISSIONS WHICH SHALL BE DECIDED ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ITA NO. 297/JP/2019 SMT. OMPATI CHOUDHARY, JAIPUR VS. ITO, WARD 4(2), JAIPUR 3 ORDER PRONOUNCED IN THE OPEN COURT ON 27/08/2020. 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:- 27/08/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. OMPATI CHOUDHARY, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD 4(2), JAIPUR 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. 297/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR