SANJAY KUMAR JAIN, TONK V. ITO, TONK

ITA 433/JPR/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5620 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 25-04-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA SR DR DHK
• Keywords: Opportunity of being heard
• Section: 68

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 433/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 SHRI SANJAY KUMAR JAIN PROP. M/S. AGARWAL TRADING CO. KRISHI MANDI, MALPURA, TONK CUKE VS. THE ITO WARD- TONK TONK LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ABHPJ 4455 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SIDDHARTH RANKA, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJ MEHRA SR. DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 07/01/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 07/01/2016 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE LD. CIT(A)-III, JAIPUR DATED 12-02-2013 FOR THE ASSESSM ENT YEAR 2008-09 DISMISSING THE APPEAL EX-PARTE. ASSESSEE HAS RAISED VARIOUS GROUNDS CHALLENGING THE TRADING ADDITIONS & U/S 68 OF THE A CT. IN GROUND NO. 3, THE ASSESSEE HAS CHALLENGED THE ACTION OF THE LD. C IT(A) REJECTING THE APPLICATION FOR ADJOURNMENT WHICH IS AS UNDER:- 3. THE LD. CIT(A) GROSSLY ERRED IN DECIDING THE APPEAL EX-PARTE WITHOUT GIVING ANY PROPER OPPORTUNI TY OF BEING HEARD WHEN SPECIFIC REQUEST WAS MADE VIDE ADJOURNMENT LETTER DATED 21-01- 2013 AND 11-02-2013 . ITA NO. 433/JP/2013 SHRI SANJAY KUMAR JAIN VS. ITO WARD- TONK, TONK . 2 2.1 THE LD. COUNSEL FOR THE ASSESSEE CONTENDS THAT THE LD. CIT(A) HAS NO JUSTIFICATION FOR IGNORING HIS REQUES T AS TO ADJOURNMENT APPLICATION DATED 21-01-2013 STATING THEREIN AS UND ER:- THAT SHRI J.K. RANKA EARLIER ADVOCATE IN THIS CAS E ELEVATED AS JUDGE OF RAJASTHAN HIGH COURT RECENTLY SO WE HAVE TO TAKE FR ESH INSTRUCTIONS FROM THE CLIENT. IN THESE CIRCUMSTANCES TODAY IT SHALL NOT BE CONVEN IENTLY POSSIBLE TO ARGUE THE CASE. YOU ARE THEREFORE, HUMBLY REQUESTED TO KINDLY ADJOU RN THE APPEAL FOR 4 WEEKS AND OBLIGE. WE REGRET FOR INCONVENIENCE CAUSED IN THIS REGARD. KINDLY ADJOURN AND OBLIGE. THE LD. COUNSEL FOR THE ASSESSEE FURTHER CONTENDS T HAT VALID REASON WERE GIVEN FOR SEEKING ADJOURNMENT AND DENIAL THEREOF IS GROSSLY UNJUSTIFIED AND PRAYED THAT EX-PARTE APPELLATE ORDER MAY BE SET ASIDE AND RESTORED BACK TO LD. CIT(A) TO DECIDE THE APPEAL AFRESH AFTE R PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO ASSESSEE. 2.2 THE LD. DR IS HEARD WHO SUPPORTED THE ORDER OF THE LD. CIT(A). 2.3 I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IN MY CONSIDERED VIEW WHEN VAL ID REQUEST FOR ADJOURNMENT OF THE CASE WAS SOUGHT BY THE LD. COUNS EL FOR THE ASSESSEE, THE APPELLATE AUTHORITY SHOULD BE CONSIDERATE AND E XERCISE DUE CARE IN GRANTING ADJOURNMENT. THE HON'BLE SUPREME COURT IN THE CASE OF ITA NO. 433/JP/2013 SHRI SANJAY KUMAR JAIN VS. ITO WARD- TONK, TONK . 3 COLLECTOR, LAND ACQUISITION VS. MST. KATIJI AND BR OTHERS, 167 ITR 471 (SC) LIMITATION HAS OBSERVED THAT WHEN SUBSTA NTIAL JUSTICE AND TECHNICAL CONSIDERATIONS ARE PITTED AGAINST EACH OT HER, THE CAUSE OF SUBSTANTIAL JUSTICE DESERVES TO BE PREFERRED. IN V IEW OF FOREGOING, I AM INCLINED TO SET ASIDE THE IMPUGNED EX-PARTE ORDER A ND RESTORE IT TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH AFTER P ROVIDING ADEQUATE OPPORTUNITY BEING HEARD TO THE ASSESSEE. THUS THE A PPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3.0 IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON 07/01/ 2016 SD/- VKJ-IH-RKSYKUH (R.P.TOLANI) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 07 /01/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI SANJAY KUMAR JAIN, TONK 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- TONK, TONK 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 433/JP/2013) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR