SHRI MANOJ SHARMA, JAIPUR V. INCOME TAX OFFICER, WARD-7-1, JAIPUR

ITA 413/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7945 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 02-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA JCIT LD DR DHK
• Assessee Lawyers: PRENA CA LD
• Keywords: Reasonable cause

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S SMC, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM VK;DJ VIHY LA-@ ITA NO. 413/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2008-09 SHRI MANOJ SHARMA C/O SHRI O.P AGARWAL, FCA, 13/3147, 1 ST FLOOR, OPP. KARIM MANZIL, M.I.ROAD, JAIPUR V S. I.T.O., WARD - 7(1), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.:ANSPS9719D VIHYKFKHZ@ A PP ELLANT IZR;FKHZ@ RESPONDEN T FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SMT. PRENA CA, LD.AR JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROSHANTA MEENA, JCIT, LD.DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16/04/2019 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 23/04/2019 VKNS'K@ ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E EX PARTE ORDER OF LD.CIT(A), 3, JAIPUR DATED 05-02-2018 FOR THE A.Y. 2008-09 IN THE MATTER OF AN ASSESSMENT ORDER PASSED U/S. 147/144 OF THE I NCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. IN THIS APPEAL THE ASSESSEE SPECIFICALLY IS AGG RIEVED FOR RE-OPENING OF ASSESSMENT AS WELL AS ADDITION OF RS.5,10,618/- MADE ON LONG TERM CAPITAL GAIN ON SALE OF A PLOT. 3. RIVAL CONTENTIONS HAVE BEEN HEARD AND PERUSED TH E RECORD. I FOUND THAT THE LD. CIT(A) BY EX PARTE ORDER HAS CONFIRMED THE ACTION OF THE AO. ITA NO.413/JP/18 MANOJ SHARMA 2 4. BEFORE ME THE LD. AR CONTENDED THAT THIS APPEAL WAS FIXED FOR HEARING, BUT, THE CHARTERED ACCOUNTANT OF THE ASSES SEE WAS BUSY WITH TAX MATTER. ACCORDINGLY, HE COULD NOT ATTEND BEFORE THE LD. CIT(A). AN AFFIDAVIT EXPLAINING THE REASONS FOR NON-APPEARANCE BEFORE THE LD. CIT(A) WAS FILED. AFTER GOING THROUGH THE SAME, I FOUND TH AT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE LD.AR B EFORE THE LD.CIT(A). IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE MATTER AFRE SH AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. I ALSO DIRE CT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) WITHIN 60 DAYS FROM TH E RECEIPT OF THIS TRIBUNAL ORDER. GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD .APRIL, 2019. SD/- JES'K LH 'KEKZ (RAMESH C SHARMA) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 23 APRIL, 2019 ITA NO.413/JP/18 MANOJ SHARMA 3 *PP/SPS VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MANOJ SHARMA C/O SHRI O.P AGAR WAL, FCA, 13/3147, 1 ST FLOOR, OPP. KARIM MANZIL, M.I.ROAD, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT-THE ITO, WARD 7(1), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 413/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR