Sh. Hardevaram, Jind V. Pr. CIT, Rohtak

ITA 407/CHANDI/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6851 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 04-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 148; 6; 263; 63; 28; 22

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , ‘ A ’ , C H A N D I G A R H B E F O R E SH R I A . D . J A I N , V I C E P R E S I D E N T & SH R I V I K R A M S I N G H Y A D A V , A C C O U N T A N T M E M B E R आयकर अपील सं./ ITA No. 4 0 7 / C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 2 - 1 3 Sh. Hardevaram, 1, VPO Khera Khemawati Safidon, Jind Vs. बनाम The PCIT, Rohtak थायी लेखा सं./PAN NO: AEGPH3067Q अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Sh. Nikhil Goyal, Advocate and Shri Ashok Goyal, CA राज व क ओर से/ Revenue by : Sh. Vivek Nangia, CIT DR स ु नवाई क तार%ख/Date of Hearing : 14.09.2022 उदघोषणा क तार%ख/Date of Pronouncement : 15. 09.2022 आदेश/Order Per A.D. Jain, Vice President: Th i s i s a n a pp e al b y t h e as se ss e e a g a i ns t t he o r de r d a t e d - 07 . 03. 2 02 2 o f t h e L d. P ri n c i pa l C o mm i ssi on e r o f I nc o m e T ax , R oh t a k [h e re in re fe rr e d t o as ‘ P CI T’ ], fo r a s se ss me nt ye a r 2 0 1 2 -1 3 . 2. Th e f ol lo w i ng g ro u nd s h av e b e e n r a is e d i n t h i s ap p e a l : - 1. Wh e t h e r L d. P CI T ha s e rr e d i n ex e r c i si ng ju r i s di ct i o n u n de r Se c ti on 2 63 o f t h e Inc om e T ax Ac t , wh e r e sp e c i f i c i n qu i ry wa s a l re a d y co n du ct e d b y t he L d. A O ? 2. Wh e t h e r L d . P C IT ha s e rr e d in i g n o ri n g t h e pr oc e ed i n gs un de rt ak e n b y L d. A O u n de r Se c t i o n 2 15 4 o f t h e I nc om e T ax A c t , b e i n g p a rt o f t h e rec or d ' ? 3. Wh e t h e r L d . P C IT ha s e rr e d i n ad d re s si ng t h e au d it o b j ec t io n wh ic h wa s s pe ci f i c a ll y a l re a d y ad d re ss e d b y t h e L d . A O . 4. Wh e t h e r L d . P C I T h a s e rr e d i n su b s ti t ut i n g a n al t e r n a t i v e vi e w as a g ai n s t t he f irm v i e w ad o p t e d by th e L d . AO a t th e t i m e of as se s sm e nt a nd su bse qu e n t re c t i fi c at i on p ro c e e d i n gs. 3. Th e br ie f fa c t s o f t he c a se a re t h a t th e a ss e s see, w ho i s a n i nd iv id ua l , h ad n o so u rc e o f i n c o me an d no In co me T a x Re t ur n i n t h i s c as e w as o ri gi na l l y f i le d by t h e a ss e s se e . H o w e v er , si n c e t he a sse ss e e ha d ma d e i nv e s t m en t s in t he i m m o va bl e p r o pe r ty , the c a s e w a s re o pe ne d u / s 1 47 o f t h e A c t a nd i n c o m p l i a n c e t o n ot i c e s i s su e d u/ s 1 4 8 o f t h e A c t , t he as se s se e fi l e d t h e I. T . Re t u r n sh owi n g c a sh r e c e i p t s, de s c r i b i n g t he sa m e a s ‘ r e c e i ve d a s A gr i c u l t ur e I n co me ’ i n h i s s a vi ng s. ba n k a c co un t . D ur in g t he a sse ss m e n t p r oc e e d i n g s, th e a sse ss e e fu r n i sh ed c o p y o f t h e b an k a c c o un t s t a t e me nt a n d s ta t e d t h a t t h e a ss e s se e w a s t h e o w n er o f a b o u t 8 a c re s o f a g ri cu l tu r a l l an d s it u at e d i n V i l la ge K h e r a K h e m a w at i ( S a f i d o n) a nd si n c e t h e a gr i c u lt u r a l l a nd o f t he as s e ss e e w a s a c q ui re d b y t h e H U D A ( H ar ya n a G ovt . ), h e h ad re c e i v e d c o m pe ns a t i on a n d th e sa i d a m o un t w a s d e p os i t e d i n t h e ba nk a cc o u nt o f t h e as s ess e e ; an d t h a t o n 2 5. 5. 2 0 11 , t h e as se sse e an d ma de w i t hd r aw a l s fr o m t he b a n k a cc o u nt an d p u r c ha se d ag ri c u l t u r a l l a nd si t ua te d at v i l l a ge S i ng h a n a a nd p a y me n t a m ou n t in g t o R s. 82 , 33, 6 25 / - w a s m a d e t h r ou gh b a n k i n g c ha nn el a nd a n a mo u n t o f Rs . 1 7, 16 , 3 75 / - 3 w a s p a i d i n c a sh f o r t he pu r ch a s e o f t he i mm o v a b l e p ro p e rt y. A c op y o f t he pu r c h a s e de e d w as a l so fu r n i s he d by t h e a s se ss ee b e fo r e t h e A O . T he A O , be i n g s at i s fi e d w i t h t h e e x p l a n a t io n fur nish e d by t h e a s se ss e e re g ar di ng t he so ur c e o f i n ve st me nt s ma de i n p u r c ha se o f a g r i c u l t u r a l l a n d / i m m o v a b l e pr op e r t y , a c c e pt e d t he r et ur ne d i nco me a t R s. 1, 2 2, 28 0/ -. 4. H o w ev e r, t he l d . P C IT , i n t h e Re vi si ona ry O r de r d a t e d 7. 3. 2 02 2 , pa s se d u/ s 2 6 3 o f t h e In c o me T a x A c t , 1 9 61 ( h er e i n af t e r c al l e d ' t he A c t' ), ha s me nt i o n ed t h a t a S h o w C au s e N o t i c e d a t ed 15. 2 . 20 2 2 w a s i ss ue d t o t he a s se s se e bu t n o r e p l y w a s f i l e d by t he a ss e ss e e , n or a n y a dj ou rn m e nt w a s s o u gh t. It ha s be e n f ur t h e r me nt ione d t h a t a g a i n, on re - fi xa t io n o f t h e m at t e r on 4 . 2. 20 22 , n ei t he r a n y w r i t t e n su b mi s si on s w e re su b m i t te d, no r a ny a d j o u r n m e nt w as so ug h t b y t he as se ss e e . T he re fo re , i t w a s c o n c l u d e d b y t h e l d. P CI T t h a t the a s se ss e e h a d no t hi ng t o s a y i n t h e m at t e r a nd t h e p ro c e e di ng s w er e c o n c l u d e d by t h e l d. P C I T o n t h e ba si s o f ma t e ri a l a v a i l a b l e o n r ec or d. T he l d. P C IT , on c on s i d e r i n g t he ma t t er , o bs e rv ed t h a t t he A O h a d pa s se d t he or d e r da t e d 18 . 11. 2 01 9 i n a v e ry c a u sa l ma n n e r w i t ho u t d u e di li g e n ce an d w i t ho u t c on d u c i ng pr op e r e nq ui ri e s i n r es p e c t o f c as h d e p osi t s in t h e sa vi n gs ba n k a c co unt o f t h e a ss e s se e , a n d h e l d t he a s se ss ment a s p re j u d ic i a l t o t he in t e r e st s o f t h e R e v en ue in te r m s o f th e p ro v i si o n s o f sec t i on 26 3 o f t he A ct a n d s e t a s i d e t h e a ss e ss me n t o rd e r, w i t h a di r e c ti o n t o pa ss a fr e sh or d e r in a c c ord an ce w i t h l a w , k ee pi n g in v i ew t h e o b se rv at i on s 4 m a d e b y t he l d. P CIT a n d o n a ff o r di n g re a so na bl e o ppo r t un it y o f b e i ng he a rd t o th e a ss e s se e. 5. A g a in st t h e s a i d fi n d i n gs o f t h e l d . P C I T , th e a s se ss e e i s i n a p pe a l be f or e us. 6. Th e l d. Co u n se l f or t he a s se ss e e h a s s ub mi t t e d tha t t h e a sse ss ee i s a n i n d i v i d ua l a n d , be i ng a v i l l a g e f a r m er , w a s no t a w ar e o f t h e o n li n e - pr o c e ed in gs fa c i l i t y, w h er e t h e n o t i c e s w e re u pl o a de d by t h e l d. P C IT a nd , t h er e f or e, h e d i d no t h a v e t h e o c ca si on t o de fe nd t h e c a se be fo r e t he ld . P C IT o n t h e as si gn e d da te s; a n d t ha t t he r ea ft e r, t he l d . P C I T h a s pa s se d t h e ex -pa r t e or de r u / s 2 63 o f t h e A c t o n t he b a s is o f i n fo r m a t i on a va i l a b l e on t h e r e l e va nt as se ss m e n t r e c o r ds , b y obs e r vi ng t h a t t h e a ss e s s me n t h a s b e en co mp l e t e d b y t he A O i n a v e r y cas u a l m a nne r w i t ho u t d ue d i li ge n c e a nd w i t ho u t co n du c ti ng pr op er e n q u i r e s. T h e l d . c ou n s e l h a s s ub m i tt e d t h a t t h us, t h e a s se ss e e w a s pr e ve nt ed by su f fi c i e n t c a u se for non - a p p e a r a nc e be fo r e th e l d. P CI T ; t ha t fur t h e r, t he no n- a p p e a r a n c e o f t he a s se ss ee o r hi s C o un se l w as tot al l y d ue t o i gn or a n c e , u n i n t e nt io n a l a n d w a s b on a fi de . T h e l d. C ou nse l fo r t h e a ss e s se e ha s fu r t h e r su b m it t e d t ha t t h e a ss e s see h as a fa i r c a se o n m er i t s. I t h a s b e e n pra y e d t h a t t h e a s s e ss e e m ay b e g i v e n an o pp or t u n i t y t o p r e s e n t hi s c a se b e fo r e t h e l d . P CI T. I t is al so r e q u e s t e d t ha t so, i n t he in te r e st o f j us t i c e, t h e m a t t e r be re mi t t e d t o t he fi l e o f t h e P CI T, t o de c i d e i t a f re sh o n me r i t s. Th e ld . C o un se l fo r t h e a ss e s se e ha s p l a c ed on re c or d a fe w j u d ge me nt s o f t h e c o or d i n a t e I T A T Ch a ndi g a r h Be n c h o f t h e T r i b u na l , in t hi s r e g a r d . 5 7. P er c o nt ra , t h e l d . D R , ha s s up p or t e d t h e o rd ers o f t h e l d. P CI T a nd h a s s ub mi t t e d t ha t t he a sse ss e e d i d n ot a pp ea r b e f or e t he l d . P C I T , de s p i t e du e n ot ic e s ha vi n g be e n i ss ue d; t ha t i t i s, t h e r e fo re , c l e a r t ha t t he a s se ss e e w a s i n no m o od t o c o op e r a te w i t h t h e aut h o r i t y be l ow ; a n d t ha t , th e r e f or e, t he r e b e i n g no m e r i t i n t he a p p e a l o f t h e as se ss e e , t he sa me be o r d e re d t o b e d is m i ss e d. 8. H e a rd . I t i s s ee n th a t l d. P C I T , vi d e d a t ed 07. 03. 20 22 h a s m e n t i o n e d th at de s pi t e s h ow c a u se no t i c e d a t ed 1 5. 2. 2 02 2 , i ss ue d t o t he a ss e s se e , no re pl y w as fi le d b y t he a s se s se e, n or an y a d j ou r n m e n t w as so u g h t. I t h a s b e en fu r t he r me n t i o n e d t ha t a g a i n, on r e - fi x a t io n o f t he m at t e r on 4 . 2. 2 0 2 2 be fo re t h e l d. P CI T , n ei t he r a ny w r i t t e n s ub mi ssi o n s w e re r e c e i v e d , no r a n y a d j o u r n m e n t w a s so ug h t b y t he a sse ss ee a n d t he re fo re , it w as c o n cl ud e d b y t he ld . P C IT p r e s u m in g t h a t t he a sse ss e e ha d n o t h i n g t o sa y i n t he ma t t e r a nd th e p r oc e e d i n gs w e re c o n c l u d e d by t he l d. P C I T o n t h e ba si s o f t he m a t e r ia l a va i la bl e o n r e c or d. We fi nd , t ha t i n t hi s ca se , t he a s se ss e e b e i n g a vi l l a g e fa rme r, e nga ge d i n t he a gr ic ul t ur al s e c t or, w as no t a w a r e o f , o r f a m i li a r w i t h t h e on li ne e - pr o c e ed in gs f ac i l i t y an d, t hu s , co u l d n ot at t e n d t he p ro c e e d i n gs be for e t he l d. P CIT on th e o c c a s i o n , t o d e f e n d t he c a se. 9. F ro m t he a bo v e, i t i s a m p l y c l e a r t ha t t h e a ss e sse e c o ul d n o t pr e se n t hi m s e l f b e f or e t he l d. P C IT , a nd i n t h e fa c t s c i r c u m sta n c e s, t h e i nt e r e s t o f j u st i ce r eq u i r e s t h a t t he a s s e ss e e b e pr o v i d e d op por t u ni t y t o pr e se n t h i s c a se b e fo re t h e l d . P C I T . F or th is p urp o s e , t h e m a t t e r i s 6 re m i t t e d t o th e fi l e o f t he l d. P CI T. T h e l d . P CI T sh a l l pr ov i d e du e a n d a de qu at e o p po rt un i t y o f he ar i ng t o t he a sse ss e e. T he a s se sse e, no d ou bt , sha l l at t e n d t he p r oc e e d i n g s a n d c o ope r a t e i n t he fre sh p ro ce e di ng s be f or e t h e l d. P C IT a n d t he l d . P C I T sha l l d e c i d e t he m a tt e r a fr e s h, o n m er i t s, i n a c c o r d a n ce w i th la w . O rd er e d ac c or di ngl y. 10 . In t he r e su l t, fo r st a t i st i c a l p u r po se s , t he a pp ea l o f t h e a s se s se e i s t re a t e d a s a l l o w ed . O r de r p ro n o u n c e d on 1 5. 09 . 2 02 2. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President Dated : 09.2022 “ आर.के .” आदेश क त,ल-प अ.े-षत / Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकर आय ु 2त/ CIT 4. आयकर आय ु 2त (अपील)/ The CIT(A) 5. -वभागीय त न7ध, आयकर अपील%य आ7धकरण, च9डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायक पंजीकार/ Assistant Registrar