ASHA AGARWAL, Alwar V. ITO, BEHROR

ITA 307/JPR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5551 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 25-04-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJENDER SINGH JCIT DR DHK
• Assessee Lawyers: SHRI P C PARWAL
• Keywords: Unexplained cash credit; Principle of natural justice
• Section: 68

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 307/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SMT. ASHA AGARWAL DHOBIYON KA MOHALLA BEHROR CUKE VS. THE ITO WARD- BEHROR BEHROR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ABEPA 2666 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SHRI P.C. PARWAL, CA JKTLO DH VKSJ LS@ REVENUE BY :SHRI RAJENDER SINGH, JCIT-. DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 17/12/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 29 /01/2016 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), ALWAR DATED 17-02-2014 FOR THE ASSESSMEN T YEAR 2009-10 RAISING THEREIN FOLLOWING GROUNDS:- 1.0 THAT THE LD. CIT(A) HAS ERRED IN LAW AS WELL AS ON THE FACTS AND CIRCUMSTANCES OF THE CASE IN DISMISSING T HE APPEAL OF THE ASSESSEE EX-PARTE WHICH IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE, EQUITY AND FAIR PLAY, THUS THE ORDER OF THE LD. CIT (A) DESERVES TO BE SET ASIDE. ITA NO. 307/JP/2014 SMT. ASHA AGARWAL VS. ITO WARD, BEHROR . 2 2.0 THAT THE LD. AO HAS ERRED IN LAW AS WELL AS ON THE FACTS AND CIRCUMSTANCES OF THE CASE IN MAKING A TRA DING ADDITION OF RS. 1,00,000/- AND THE LD. CIT(A) ERRED IN SUSTAINI NG THE SAME. 3.0 THAT THE LD. AO HAS ERRED IN LAW AS WELL A SON THE FACTS AND CIRCUMSTANCES OF THE CASE IN MAKING THE F OLLOWING DISALLOWANCES AND LD. CIT(A) ERRED IN SUSTAINING T HE SAME:- 3.1 OUT OF DEEPAWALI EXPENSES 3,465.00 3.2 OUT OF TELEPHONE EXPENSES 7,689.00 4.0 THAT THE LD. AO HAS ERRED IN LAW AS WELL A SON THE FACTS AND CIRCUMSTANCES OF THE CASE IN MAKING THE A DDITION OF RS. 2,09,000/- WITHIN THE MEANING OF SECTION 68 OF THE I.T. ACT, 1961 BY TREATING THE SAME AS UNEXPLAINED CASH CREDITORS AND LD. CIT(A) ERRED IN SUSTAINING THE SAME. 2.1 ADVERTING TO GROUND NO. 1, THE LD. COUNSEL FOR THE ASSESSEE CONTENDS THAT THE ASSESSEE HAS FILED THE WRITTEN SU BMISSION ON 26-12-2013 ALONGWITH PAPER BOOK. THE LD. CIT(A) WHILE DISMISSI NG THE ASSESSEE'S APPEAL EX-PARTE ON 17-02-2014 IN A SUMMARY MANNER NEITHER CONSIDERED THE MERITS OF THE CASE NOR CATEGORICAL DETAILED SUB MISSIONS FILED BY THE ASSESSEE WHICH IS EVIDENT FROM THE FOLLOWING OBSERV ATIONS OF THE LD. CIT(A). 4. IN THIS CASE FIRST NOTICE WAS ISSUED TO THE APPELLANT ON 23-03-2011 IN RESPONSE TO WHICH NOBODY ATTENDED THE CASE NOR APPLICATION FOR ADJOURNMENT W AS RECEIVED IN THIS OFFICE. THEREAFTER, NOTICE WAS ISS UED ON11- 10-2013 AND AGAIN ISSUED NOTICE ON 20-11-2013 FOR F IXING THE CASE ON 3-12-2013 AND AGAIN THE NOTICE WAS ISSU ED ON 6- ITA NO. 307/JP/2014 SMT. ASHA AGARWAL VS. ITO WARD, BEHROR . 3 12-2013. AGAIN NO ONE ATTENDED THE PROCEEDINGS AND NO ADJOURNMENT REQUEST WAS ALSO RECEIVED. FURTHER, TH E NOTICE WAS ISSUED ON 31-12-2013 FOR FIXING THE CASE OF HEA RING ON 16-01-2014 AND THE RESULT REMAINED THE SAME. AGAIN THE NOTICE WAS ISSUED ON 20-01-2014 FOR FIXING THE HEAR ING ON 11-02-2014 FOR GIVING ONE LAST OPPORTUNITY TO THE A PPELLANT. HOWEVER, THE APPELLANT HAS FAILED TO ANY REPLY IN R ESPONSE TO THE NOTICES ISSUED. THEREFORE, THIS APPEAL IS DISMI SSED. THE LD. AR OF THE ASSESSEE PRAYED THAT THIS APPEAL OF THE ASSESSEE MAY KINDLY BE RESTORED BACK TO THE FILE OF THE LD. CIT( A) TO DECIDE THE SAME AFRESH ON MERITS AND IN ACCORDANCE WITH LAW. 2.2 THE LD. DR IS HEARD 2.3 I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS OBSERVED FROM THE ORDER OF THE LD. CIT(A) THAT WRITTEN SUBMISSION OF THE ASSESSEE HAS NOT BEEN CON SIDERED WHILE DECIDING THE APPEAL OF THE ASSESSEE WHICH AMOUNTS T O VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. THUS IN THE INTEREST OF NATURAL JUSTICE, THE APPEAL OF THE ASSESSEE IS RESTORED BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH AFTER PROVIDING REASONABLE O PPORTUNITY OF BEING HEARD TO THE ASSESSEE. HENCE, THE APPEAL OF THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 307/JP/2014 SMT. ASHA AGARWAL VS. ITO WARD, BEHROR . 4 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 /01/2 016 SD/- VKJ-IH-RKSYKUH (R.P.TOLANI) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 29 /01/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. ASHA AGARWAL, BEHROR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- BEHROR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 307/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR