SHRI GANGA BISHAN GURJAR, TONK V. INCOME TAX OFFICER, WARD, TONK

ITA 305/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9189 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K L MOOLCHANDAN I
• Keywords: Non compliance; Set aside
• Section: 69A

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES B 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. 305/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2014-15 SHRI GANGA BISHAN GURJAR, S/O SH. DEV LAL GURJAR, NEAR BISALPUR PROJECT OFFICE, SAWAI MADHOPUR, ROAD, TONK CUKE VS. ITO, WARD, TONK LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AOCPG2385J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. K. L. MOOLCHANDANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 11/08/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT:11/08/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-3, JAIPUR DATED 03.01.2019 FOR ASSESSMENT YEAR 2014-15 CONFIRMING THE ADDITION OF RS 12,17,200/- MADE BY THE ASSESSING OFFICER INV OKING PROVISIONS OF SECTION 69A 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 PREVAILING IN THE COUNTRY. SHRI K L MOOLCHANDANI, THE AUTHORIZED REPRESENTATIVE APPEARED ON BEHALF OF THE ASSESSEE AND SUBMITTED THAT NO ADE QUATE AND REASONABLE OPPORTUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND THE APPEAL HAS BEEN DECIDED EX-PARTE QUA THE ASSESSEE WITHOUT ADJUDICATING THE GROUNDS OF A PPEAL ITA NO. 305/JP/2019 SHRI GANGA BISHAN GURJAR, TONK VS. ITO, TONK 2 ON MERITS. IT WAS SUBMITTED THAT FIRSTLY, IT WAS NO T A CASE OF NON COMPLIANCE BY THE ASSESSEE IN AS MUCH AS ON ALL THE OCCASIONS, THE ASSESSEE HAS ATTENDED THE PROCEEDING THROUGH HIS AR AND LD. CIT(A) HAS AL SO GRANTED ADJOURNMENT. REGARDING NON-APPEARANCE ON THE LAST DATE OF HEARIN G SCHEDULED FOR HEARING ON 02.01.2019, IT WAS SUBMITTED THAT THE AR OF THE ASSESSEE, SHRI MANOJ VIJAY DID ATTEND THE OFFICE OF THE LD CIT(A) AND APPEARED BEFORE THE LD CIT(A) AND AS THE ASSESSEES FILE WAS READILY NOT AVAILABLE, T HE LD CIT(A) ASSURED HIM THAT THE MATTER WILL BE RE-FIXED AND HE WILL BE INFORMED ABOUT THE FRESH HEARING DATE ACCORDINGLY, HOWEVER, THE MATTER WAS DECIDED EX-PARTE VERY NEXT DAY BY THE LD CIT(A). IN THIS REGARD, THE AFFIDAVIT OF SHR I MANOJ VIJAY WAS ALSO PLACED ON RECORD. IT WAS FURTHER SUBMITTED THAT THE LD. C IT(A) HAS ALSO NOT DECIDED THE MATTER ON MERITS AS REQUIRED U/S 250(6) OF THE ACT. IT WAS ACCORDINGLY SUBMITTED THAT IN THE INTEREST OF SUBSTANTIAL JUSTI CE, THE APPEAL MAY KINDLY BE RESTORED TO THE FILE OF LD. CIT(A) TO DECIDE THE SA ME ON MERITS. 3. PER CONTRA, THE LD. DR DRAWN OUR REFERENCE TO T HE ORDER OF LD. CIT(A) AND SUBMITTED THAT ON AS MANY AS FIVE OCCASIONS, TH E ASSESSEE WAS PROVIDED REASONABLE OPPORTUNITY BY THE LD. CIT(A) BUT THE AS SESSEE THROUGH ITS AR HAS EITHER SOUGHT ADJOURNMENT OR HAS NOT BEEN BOTHERED TO APPEAR BEFORE THE LD. CIT(A). IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPORTUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND NO PURPOSES WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSESSEE. FUR THER, SHE RELIED ON THE ORDER OF THE LOWER AUTHORITIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURSUED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE MATTER HAS B EEN LISTED FOR HEARING ON COUPLE OF OCCASIONS BY THE LD CIT(A) AND HAS BEEN A DJOURNED AT THE REQUEST OF THE LD AR ON BEHALF OF THE ASSESSEE AND AGAIN ON THE LAST DATE OF HEARING WHEN THE MATTER WAS SCHEDULED FOR HEARING, THE LD A R DID APPEAR BEFORE THE ITA NO. 305/JP/2019 SHRI GANGA BISHAN GURJAR, TONK VS. ITO, TONK 3 LD CIT(A), HOWEVER, THE MATTER COULDNT BE TAKEN UP DUE TO CERTAIN ADMINISTRATIVE EXIGENCIES AND THEREAFTER, ON THE NE XT DAY, THE MATTER WAS DECIDED EX-PARTE BY THE LD CIT(A) SUMMARILY WITHOUT DECIDING ON MER ITS. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY AND ESPECIALLY WHERE THE MATTER HAS NOT BEEN DECIDED ON MERITS, WE BELIEVE T HAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO PUT FORTH HIS ARGUMENTS AND CONTENTIONS AND WE ACCORDINGLY SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) TO EXAMINE THE MATTER AFRESH AFTER PROVIDING REASONABLE OPPORTUNIT Y TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND FILE THE NECESSARY INFORMATION AND DOCUMENTATION IN SUPPORT OF HIS CONTENTIONS, AS SO ADVISED AND ENSURE IN TIMELY COMPLETION OF THE PROC EEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11/08/2020. 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:- 11/08/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. GANGA BISHAN GURJAR, TONK 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD, TONK 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. 305/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR