SHRI SATENDRA KOUSHIK, JAIPUR V. INCOME TAX OFFICER, WARD-2, JHUNJHUNU

ITA 391/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7135 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA ADD
• Keywords: Set aside
• Section: 69C; 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES, 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. 391/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2011-12 SHRI SATENDRA KOUSHIK M/S S. S. PROPERTIES GOLE MARKET, KHETRI ROAD CHIRAWA, JHUNJHUNU CUKE VS. ITO, WARD-02, JHUNJHUNU LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AHMPK5188J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADD.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 01/09/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 03/09/2020 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 26.02.2019 FOR ASSESSMENT YEAR 2011-12 CONFIRMING THE DISALLOWANCE/ADDITION AMOUNTING TO RS 405,580/- IN TERMS OF ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE ACT. 2. THE HEARING OF THE MATTER WAS SCHEDULED THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEMIC SITUATION PRE VAILING IN THE COUNTRY. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. HOWEV ER, AN ADJOURNMENT APPLICATION WAS RECEIVED BY THE REGISTRY WHEREIN TH E ASSESSEE HAS SOUGHT ADJOURNMENT IN THE MATTER. ITA NO. 391/JP/2019 SH. SATENDRA KOUSHIK, JHUNJHUNU VS. ITO, JHUNJHUNU 2 3. THE LD. DR DRAWN OUR REFERENCE TO THE ORDER OF L D. CIT(A) AND SUBMITTED THAT ON NUMBER OF OCCASIONS, THE ASSESSEE WAS PROVIDED REASONABLE OPPORTUNITY BY THE LD. CIT(A) BUT THE AS SESSEE HAS EITHER SOUGHT ADJOURNMENT OR HAS NOT ATTENDED TO THE APPELLATE PR OCEEDINGS. IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPOR TUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND THE MATTER HAS ACCOR DINGLY BEEN DECIDED BY THE LD CIT(A) AND THE SAME SHOULD THEREFORE BE CONF IRMED. 4. WE HAVE HEARD THE LD DR AND PURUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE MATTER HAS BEEN LISTED FOR HEARING ON COUPLE OF OCCASIONS BY THE LD CIT(A) AND HAS BEEN ADJOURNED FROM TIME TO T IME AT THE REQUEST OF THE AR AND ON THE LAST DATE OF HEARING, NONE HAS ATTEND ED. WE BELIEVE THAT THE ASSESSEE CANNOT SIT BACK AND RELAX MERELY BY FILING HIS APPEAL AND NEEDS TO BE VIGILANT AND RESPONSIVE TO ATTEND TO THE NOTICES IS SUED BY THE APPELLATE AUTHORITIES AND NON-ATTENDING TO THE PROCEEDINGS AN D RESPONDING TO THE NOTICES CANNOT BE ENCOURAGED AS THE SAME BURDENED A ND CLOGS THE JUDICIAL SYSTEM. AT THE SAME TIME, WE FIND THAT THE AO HAS DISALLOWED A SUM OF RS 3,37,500/- INCURRED BY THE ASSESSEE TOWARDS PURCHAS E OF AN IMMOVEABLE PROPERTY AND FURTHER, A SUM OF RS 68,080 HAS BEEN B ROUGHT TO TAX U/S 69C OF THE ACT, HOWEVER, THERE IS NO FINDING RECORDED BY T HE LD CIT(A) IN RESPECT OF BOTH THESE MATTERS AND THE MATTER HAS BEEN DECIDED BY THE LD CIT(A) SUMMARILY WITHOUT DECIDING ON MERITS. WE THEREFORE FIND THAT NO USEFUL PURPOSE WOULD BE SERVED IN ADJOURNING THE MATTER AN Y FURTHER. IIN THE INTEREST OF JUSTICE AND FAIR PLAY, WE HOWEVER BELIE VE THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO PUT FORTH HIS ARGU MENTS AND CONTENTIONS AND WE ACCORDINGLY SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) TO EXAMINE THE MATTER AFRESH AFTER PROVIDING REASONABL E OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE/A/R IS ALSO DIRECTED TO APP EAR BEFORE THE LD. CIT(A) AND FILE THE NECESSARY INFORMATION AND DOCUMENTATIO N IN SUPPORT OF HIS ITA NO. 391/JP/2019 SH. SATENDRA KOUSHIK, JHUNJHUNU VS. ITO, JHUNJHUNU 3 CONTENTIONS, AS SO ADVISED AND ENSURE IN TIMELY COM PLETION OF THE PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03/09/2020. 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:- 03/09/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. SATENDRA KOUSHIK, JHUNJHUNU 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-02, JHUNJHUNU 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. 391/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR