SHANTILAL PINCHA, Jaipur V. ACIT, Jaipur

ITA 361/JPR/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2046 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 08-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK
• Section: 143(3)

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 HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM VK;DJ VIHY LA-@ ITA NO. 361/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10. SH. SHANTILAL PINCHA, PICHA KA BAS, SARDARSHAHR, DISTRICT- CHURU. CUKE VS. THE ACIT, CIRCLE-JHUNJHUNU, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ABDPP 7214 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 19.06.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 22.06.2017 VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (A)-35, NEW DELHI/CAMP OFFICE AT JAIPUR, DATED 05/10/2016 P ERTAINING TO A.Y. 2009-10. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF A PPEAL :- 1. THE LD. CIT(A) HAS ERRED ON FACT AND IN LAW IN CONFIRMING THE LEVY OF PENALTY OF RS. 1,21,100/- U/S 271(1)(C) OF INCOME T AX ACT, 1961. 2. THE ASSESSEE CRAVES TO AMEND, ALTER AND MODIFY A NY OF THE GROUNDS OF APPEAL. 3. THE APPROPRIATE COST BE AWAREDED TO THE ASSESSE E. 2. BRIEFLY STATED THE FACTS ARE THAT, THE CASE OF T HE ASSESSEE WAS PICKED UP FOR SCRUTINY ASSESSMENT AND THE ASSESSMENT WAS FRAMED U NDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS TH E ACT) VIDE ORDER DATED 2 ITA NO. 361/JP/2017 SH. SHANTILAL PINCHA, CHURU. 16/12/2011. WHILE FRAMING THE ASSESSMENT, THE AO MA DE ADDITION OF RS. 5,30,000/- ON ACCOUNT OF DIFFERENCE BETWEEN THE SALE CONSIDERA TION HAS DISCLOSED BY THE ASSESSEE AND ADOPTED BY THIS STAMP EVALUATION AUTHO RITY. THE AO, ON THIS ISSUE ALSO INITIATED PENALTY U/S 271(1)(C) OF THE ACT. T HE PENALTY WAS SUBSEQUENTLY IMPOSED VIDE ORDER DATED 22/6/2012. 3. AGAINST THIS, THE ASSESSEE PREFERRED AN APPEAL B EFORE LD. CIT(A). ON THE DATE OF HEARING, NO ONE APPEARED ON BEHALF OF THE ASSESS EE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. AGAINST THIS, THE ASSES SEE HAS PREFERRED THE PRESENT APPEAL. 4. ONLY EFFECTIVE GROUND IN THIS APPEAL IS CONFIRMI NG THE LEVY OF PENALTY U/S 271(1)(C) OF THE ACT. THE LD. COUNSEL FOR THE ASSE SSEE REITERATED THE SUBMISSIONS AS MADE IN THE WRITTEN SUBMISSIONS AND ALSO PLACED REL IANCE ON THE DECISION OF CO- ORDINATE BENCH RENDERED IN THE CASE OF ANITA BENIWA L VS. ITO IN ITA NO. 743/JP/2012 AND ALSO JUDGMENT OF THE HONBLE CALCU TTA HIGH COURT IN THE CASE OF CIT VS. MADAN TEATRES LTD. 88 DTR 0217(CAL). 4.1 ON THE CONTRARY, THE LD. DEPARTMENTAL REPRESENT ATIVES OPPOSED THE SUBMISSIONS. 4.2 WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED TH E MATERIAL AVAILABLE ON RECORD. WE FIND THAT, BEFORE THE LD. CIT(A) THERE WAS NO REPRESENTATIVES ON BEHALF OF THE ASSESSEE ON VARIOUS DATES. THEREFORE, IN TH E ABSENCE OF THE ASSESSEE, THE APPEAL WAS DISMISSED. AFTER CONSIDERING THE TOTALI TY OF THE FACT, WE DEEM IT PROPER TO RESTORE THE APPEAL TO THE FILE OF THE LD. CIT(A) FOR DECISION AFRESH IN THE INTEREST 3 ITA NO. 361/JP/2017 SH. SHANTILAL PINCHA, CHURU. OF JUSTICE. THE ASSESSEE WOULD COOPERATE BY FILING THE DETAILS IF ANY, BEFORE THE LD. CIT(A). THIS GROUND OF THE ASSESSEES APPEAL IS AL LOWED FOR STATISTICAL PURPOSES. 6 IN THE RESULT, APPEAL OF THE ASSESSEE IN ITA NO. 361/JP/2017 IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON THURSDAY, THE 22 ND DAY OF JUNE 2017. SD/- SD/- ( HKKXPUN ( DQY HKKJR ) ( BHAGCHAND) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED: 22/06/2017 POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SH. SHANTILAL PINCHA, PICHA KA BAS, SARDARSHAHR, CHURU. 2. THE RESPONDENT THE ACIT, CIRCLE- JHUNJHUNU, J AIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 361/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR