SHRI SURESH DEWAN HUF, Sikar V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

ITA 31/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3764 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 07-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SINGH CIT DHK
• Assessee Lawyers: VEDANTA AGARWAL
• Keywords: Reasonable cause; Set aside
• Section: 143(3); 40(a)(ia); 147

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA-@ ITA NO. 30/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12. SHRI MANOJ DEEWAN, A-98, DEEWAN HOUSE, JANTA COLONY, ADARSH NAGAR, JAIPUR. CUKE VS. THE ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-SIKAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ACXPD 0908 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA-@ ITA NO. 31/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15. SHRI SURESH DEWAN HUF, V/P-PATAN, TEHSIL NEEM KA THANA, SIKAR. CUKE VS. THE ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-SIKAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAJHS 0378 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI VEDANTA AGARWAL (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI JAI SINGH (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 15.05.2019. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 16/05/2019. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THESE TWO RELATED APPEALS BY THE ASSESSEES ARE DIRE CTED AGAINST TWO SEPARATE ORDERS OF LD. CIT (A)-4, JAIPUR BOTH DATED 27.11.20 18 FOR THE ASSESSMENT YEARS 2011-12 AND 2014-15 RESPECTIVELY. THE ASSESSEES HA VE RAISED COMMON GROUNDS IN 2 ITA NOS. 30 & 31/JP/2019 SHRI MANOJ DEEWAN AND SHRI SURESH DEWAN. THESE APPEALS. THE GROUNDS RAISED IN APPEAL NO. 30/ JP/2019 ARE REPRODUCED AS UNDER :- 1. ON THE FACTS & CIRCUMSTANCES OF THE CASE & IN LAW A LSO LD. CIT (A) GROSSLY ERRED IN PASSING EX PARTY APPEAL ORDER WHER EAS HIS OFFICE ACCEPTED ADJOURNMENT APPLICATION OF ASSESSEE AND EN SURED THAT NEW DATE OF HEARING WILL BE INTIMATED THROUGH NEW N OTICE OF HEARING. 2. ON THE FACTS & CIRCUMSTANCES OF THE CASE LD. CIT (A ) GROSSLY ERRED IN REJECTING APPEAL OF ASSESSEE WITHOUT CONSIDERING THE FACTS OF THE CASE AND WITHOUT GIVING THE PROPER OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. 3. ON THE FACTS & CIRCUMSTANCES OF THE CASE & IN LAW ALSO LD. A.O. GROSSLY ERRED IN INITIATING REASSESSMENT PROCEEDING S U/S 147 OF THE INCOME TAX ACT, 1961. 4. ON THE FACTS & CIRCUMSTANCES OF THE CASE & IN LAW A LSO THE ASSESSMENT MADE U/S 143(3) READ WITH SECTION 147 IS WITHOUT JURISDICTION & UNLAWFUL. 5. ON THE FACTS & CIRCUMSTANCES OF THE CASE & IN LAW A LSO LD. A.O. GROSSLY ERRED IN MAKING ADDITION OF RS. 1,19,00,000 /- ON ACCOUNT OF UNACCOUNTED CASH. 6. ON THE FACTS & CIRCUMSTANCES OF THE CASE & IN LAW A LSO LD. A.O. GROSSLY ERRED IN MAKING ADDITION U/S 40(A)(IA) OF T HE INCOME TAX ACT, 1961 FOR RS. 64,819/-. 7. ON THE FACTS & CIRCUMSTANCES OF THE CASE & IN LAW A LSO LD. A.O. GROSSLY ERRED IN MAKING ADDITION U/S 36(1)(VA) OF T HE INCOME TAX ACT, 1961 FOR RS. 8,537/-. 8. ON THE FACTS & CIRCUMSTANCES OF THE CASE AND IN LAW ALSO LD. A.O. GROSSLY ERRED IN MAKING ADDITION OF RS. 90,797/- ON ACCOUNT OF INTEREST INCOME ON IT REFUND. 2. AT THE TIME OF HEARING, THE LD. A/R OF THE ASSES SEE HAS SUBMITTED THAT THE LD. CIT (A) HAS DISMISSED BOTH THE APPEALS EX PARTE BY REJECTING THE APPLICATIONS FOR ADJOURNMENT FILED BY THE LD. A/R OF THE ASSESSEES. HE HAS REFERRED TO THE IMPUGNED 3 ITA NOS. 30 & 31/JP/2019 SHRI MANOJ DEEWAN AND SHRI SURESH DEWAN. ORDERS OF THE LD. CIT (A) AND SUBMITTED THAT THE LD . A/R FILED APPLICATIONS FOR ADJOURNMENT IN ADVANCE FOR THE HEARING ON 20 TH NOVEMBER, 2018 ON THE GROUND THAT HE WAS BUSY IN ELECTION OF CENTRAL COUNCIL OF INSTI TUTE OF CHARTERED ACCOUNTANTS OF INDIA SCHEDULED TO BE HELD ON 8 TH & 9 TH DECEMBER, 2018. THEREFORE, THE LD. A/R HAS CONTENDED THAT A REASONABLE CAUSE WAS EXPLAINED FOR SEEKING ADJOURNMENT FOR THE HEARING ON 20 TH NOVEMBER, 2018. HOWEVER, THE LD. CIT (A) INSTEAD OF CONSIDERING THE REQUEST FOR ADJOURNMENT, HAS DISMISSED THE APPE ALS EX PARTE. HE HAS PLEADED THAT THE MATTERS MAY BE SET ASIDE TO THE LD. CIT (A ) FOR DECIDING THE SAME AFRESH AFTER GIVING AN OPPORTUNITY OF HEARING TO THE ASSES SEES. 3. ON THE OTHER HAND, THE LD. D/R HAS VEHEMENTLY OP POSED TO THE REQUEST FOR SETTING ASIDE THE MATTERS TO THE LD. CIT (A) AND SU BMITTED THAT THE LD. CIT (A) GRANTED AS MANY AS 8 OPPORTUNITIES TO THE ASSESSEE BUT THE ASSESSEE KEPT ON SEEKING ADJOURNMENTS AND DID NOT ARGUE THE APPEAL. HE HAS RELIED UPON THE ORDER OF THE LD. CIT (A). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD. THE LD. CIT (A) HAS PASSED IDENTICAL ORDER S IN BOTH THE APPEALS AND DISMISSED THE APPEALS OF THE ASSESSEES EX PARTE. W E FIND THAT THOUGH THE LD. CIT (A) FIXED THE HEARING OF THE APPEALS ON 8 OCCASIONS , OUT OF WHICH ON 7 OCCASIONS THE ADJOURNMENT APPLICATIONS WERE FILED BY THE LD. A/R OF THE ASSESSEES. THE HEARINGS OF BOTH THE APPEALS WERE FIXED SIMULTANEOUSLY ON THE S AME DATE AND, THEREFORE, IDENTICAL ADJOURNMENT APPLICATIONS WERE FILED. THE LD. CIT (A) GRANTED ADJOURNMENTS ON 6 OCCASIONS BUT REFUSED TO GRANT THE ADJOURNMENT ON LAST OCCASION I.E. 20.11.2018. WE NOTE THAT THOUGH SUFFICIENT OPPORTU NITIES WERE GRANTED BY THE LD. CIT (A) TO THE ASSESSEES FOR PRESENTING THEIR CASES , HOWEVER, WHEN THE ASSESSEE HAS 4 ITA NOS. 30 & 31/JP/2019 SHRI MANOJ DEEWAN AND SHRI SURESH DEWAN. EXPLAINED A REASONABLE CAUSE FOR NOT APPEARING ON 2 0.11.2018 AND ALSO FILED AN APPLICATION IN ADVANCE WHEREIN IT WAS STATED THAT T HE LD. A/R OF THE ASSESSEES WAS CONTESTING ELECTION OF CENTRAL COUNCIL OF ICAI SCHE DULED FOR 8 TH & 9 TH DECEMBER, 2018, THEN ONE MORE OPPORTUNITY OUGHT TO HAVE BEEN GRANTED BY THE LD. CIT (A). HAVING CONSIDERED THE FACTS AND CIRCUMSTANCES OF TH E CASE AS WELL AS IN THE INTEREST OF JUSTICE, WE GRANT ONE MORE OPPORTUNITY TO THE AS SESSEES SUBJECT TO COST OF RS. 2500/- EACH AND SET ASIDE THE MATTERS TO THE RECORD OF THE LD. CIT (A) FOR DECIDING THE SAME AFRESH AFTER HEARING THE ASSESSEES. THE A SSESSEES ARE ALSO DIRECTED NOT TO TAKE ANY FURTHER ADJOURNMENT BEFORE THE LD. CIT (A) . 5. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16/05/ 2019. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 16/05/2019. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI MANOJ DEEWAN, JAIPUR AND SHR I SURESH DEWAN HUF, SIKAR. 2. THE RESPONDENT THE ACIT, CIRCLE, SIKAR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 30 & 31/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 5 ITA NOS. 30 & 31/JP/2019 SHRI MANOJ DEEWAN AND SHRI SURESH DEWAN.