M/S TRIANGLE ENGINEERS PVT. LTD., JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 374/JPR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5982 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 19-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA
• Keywords: Principle of natural justice

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA- @ ITA NO. 374/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10 M/S. TRIANGLE ENGINEERS PVT. LTD. 232, HIMMAT NAGAR, TONK ROAD JAIPUR CUKE VS. THE DCIT CENTRAL CIRCLE-2 JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAACT 6603 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI S.L. JAIN, ADVOCATE JKTLO DH VKSJ LS @ REVENUE BY : SHRI VARINDER MEHTA, (CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 30/09/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 30/09/2019 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF CIT(A)-4, JAIPUR DATED 28.01.2019 FOR THE A SSESSMENT YEAR 2009-10 WHEREIN THE ASSESSEE HAS RAISED FOLLOWING G ROUND. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE, THE LD. CIT(A) HAS GROSSLY ERRED IN LAW AND FATS IN NOT DECIDING ADJOURNMENT APPLICATION DURING THE COURSE OF APPEAL HEARING AND FURTHER DIRECTED TO A/R TO SUBMIT ADJOURNMENT APPLI CATION IN DAK. ITA NO. 374/JP/2019 M/S. TRIANGLE ENGINEERS PVT. LTD. VS DCIT CENTRAL CI RCLE-2, JAIPUR 2 SUBSEQUENTLY AFTER TWO FROM THE DATE OF HEARING, AP PEAL WAS DISMISSED ON THE GROUND OF SUFFICIENT REASONS IN AD JOURNMENT APPLICATION. THUS AND THEREFORE, GROSS INJUSTICE HA VE BEEN DONE AND PRINCIPLES OF NATURAL JUSTICE HAVE BEEN VIOLATED. N O LAST OPPORTUNITY WAS PROVIDED. IST APPEAL MAY BE RESTORED. 2.1 AT THE OUTSET OF HEARING OF THE APPEAL OF THE A SSESSEE, THE LD.AR OF THE ASSESSEE REITERATED HIS SUBMISSION THAT THE LD. CIT(A) HAD NOT DECIDED THE ADJOURNMENT APPLICATION DURING THE COUR SE OF HEARING OF THE APPEAL AND DIRECTED THE A/R TO SUBMIT THE ADJOURNME NT APPLICATION IN DAK. SUBSEQUENTLY, AFTER TWO MONTHS FROM THE DATE OF APPEAL HEARING, THE APPEAL OF THE ASSESSEE WAS DISMISSED ON THE GROU ND OF INSUFFICIENT REASON IN ADJOURNMENT APPLICATION. THE ASSESSEE WAS N OT PROVIDED LAST OPPORTUNITY. THE LD.AR OF THE ASSESSEE THUS PRAYED F OR RESTORATION OF THE APPEAL BEFORE THE LD. CIT(A) FOR AFRESH ADJUDICA TION. 2.2 ON THE OTHER HAND, THE LD. DR SUPPORTED THE ORD ER OF THE LD. CIT(A). 2.3 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS NOTED THAT THE LD. CIT(A) HAD HEARD THE APPEAL OF THE ASSESSEE ON 10-12-2018 AND PRONOUNCED HIS OR DER ON 28-01- 2019 BY DISMISSING THE APPEAL OF THE ASSESSEE WITH F OLLOWING OBSERVATION. ITA NO. 374/JP/2019 M/S. TRIANGLE ENGINEERS PVT. LTD. VS DCIT CENTRAL CI RCLE-2, JAIPUR 3 3IT IS CLEAR FROM THE ABOVE THAT THE APPELLANT WAS OFFERED AS MANY AS 10 OPPORTUNITIES. HOWEVER, NO COMPLIANCE OR NO SUBMISSION WERE MADE TILL DATES. THE APPEAL IS THEREFORE, DECI DED ON THE BASIS OF FACTS ON RECORD. 4. IT HAS BEEN ENUMERATED ABOVE THAT AS MANY AS 10 OPPORTUNITIES WERE GIVEN TO THE APPELLANT WHICH HAV E NOT BEEN COMPLIED WITH OR HAVE FILED ADJOURNMENT LETTERS WIT H FRIVOLOUS REASONS. I AM OF THE VIEW THAT APPELLANT IS NOT INTERESTED I N FILING SUPPORTING DETAILS FOR THE APPEAL FILED AND PURSUING IT FURTHE R. 5. FURTHER, PERUSAL OF STATEMENT OF FACTS IN FORM 3 5 INDICATES THAT NO DETAILS, EVIDENCES OR EXPLANATION ARE FILED TO R EBUT THE FINDINGS IN THE ORDER OF THE AO. THUS, I AM OF THE VIEW THAT GR OUNDS RAISED BY THE APPELLANT DESERVES TO BE REJECTED. 6. IN THE RESULT, THE APPEAL IS DISMISSED. IT IS NOTED FROM THE ORDER OF THE LD. CIT(A) THAT HE HAS DISMISSED THE APPEAL OF THE ASSESSEE UNILATERALLY WITHOUT CONSIDER ING THE MERIT OF THE CASE. TAKING INTO CONSIDERATION THE PRESENT FACTS AN D CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF EQUITY AND JUSTICE, THE ASSESSEE SHOULD BE GIVEN ONE MORE CHANCE TO CONTEST THE APPEAL BEFO RE THE LD. CIT(A) AFRESH. THEREFORE, WE RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR AFRESH ADJUDICATION BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE. SIMULTANEOUSLY, WE DIRECT THE ASSESSEE TO APPEAR BEFORE LD. CIT(A) WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THI S ORDER. THE ASSESSEE WOULD BE AT LIBERTY TO RAISE THE GROUND RA ISED BEFORE US OR ANY OTHER GROUND IF SO ADVICE, BEFORE LD. CIT(A) AND THE LD. CIT(A) SHALL ITA NO. 374/JP/2019 M/S. TRIANGLE ENGINEERS PVT. LTD. VS DCIT CENTRAL CI RCLE-2, JAIPUR 4 ADJUDICATE UPON ALL THE GROUND RAISED BY THE ASSESS EE BY PASSING A SPEAKING ORDER. WITH THESE DIRECTIONS, WE ALLOW THE A PPEAL FILED BY THE ASSESSEE FOR STATISTICAL PURPOSES. 3.0 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES WITH NO ORDER AS TO COST. ORDER PRONOUNCED IN THE OPEN COURT ON 30 /09/2019 . SD/- SD/- FOE FLAG ;KNO LANHI XKSLKBZ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 30 /09/2019. *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. TRIANGLE ENGINEERS PVT LTD., JAIPUR 2. IZR;FKHZ@ THE RESPONDENT-THE DCIT, CENTRAL CIRCLE-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. 374/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSTT. REGISTRAR