Ravindra Bhootra , Chittorgarh V. ACIT, Circle, Bhilwara

ITA 468/JODH/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5736 (ITAT-JODHPUR)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 08-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside; Audi alteram partem
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (SMC), JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT ITA NO. 468/JODH/2018 (ASSESSMENT YEAR-2015-16) SHRI RAVINDER BHOOTRA, MANDI CHOURAHA, CHOTI SADRI ROAD, NIMBAHERA, DIST.CHITTORGARH (RAJ.) VS THE ACIT, CIRCLE, BHILWARA (APPELLANT) (RESPONDENT) PAN: AAZPB8158P REVENUE BY SH. P.K. SINGI, DR ASSESSEE BY SHRI SUNIL PORWAL, CA DATE OF HEARING 06.05.2019 DATE OF PRONOUNCEMENT 06.05.2019 O R D E R THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 18.7.2018 OF LD. COMMISSIONER OF INCOME TAX (APPEA LS), AJMER. 2. FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEA L:- 1. THAT THE LD. CIT(A) HAS PASSED THE ORDER EX- PARTE IS BAD IN LAW, SPECIALLY WHEN NO NOTICE SERVED & RECEIVED BY UNDERSIGNED. 2. MAKING ADDITION OF RS. 13,65,412/- ON BASIS OF RENT RECEIVED ON MACHINERY BUT ASSESSEE DONE JCB WORK AT PARTY SIDE ON BASIS OF CONTRACT. 2 3. MAKING ADDITION OF RS. 2,70,334/- ON ACCOUNT RENT RECEIVED ON MACHINERY BUT DURING THE YEAR ASSESSEE DONE ONLY RS. 33,369/- JCB WORK AND AMOUNT TOTAL RECEIVED INCLUDING LAST YEAR WORK DONE. 3. VIDE GROUND NO.1, THE GRIEVANCE OF THE ASSESSEE RELATES TO EX-PARTE ORDER WITHOUT SERVING THE NOTICE OF HEARING ON THE ASSESSEE. 4. THE FACTS OF THE CASE IN BRIEF ARE THAT THE ASSE SSEE FILED E-RETURN OF INCOME IN 30.3.2016 DECLARING AN INCOME OF RS. 15,4 4,270/- WHICH WAS PROCESSED U/S 143(1) OF THE ACT ON THE DECLARED INC OME. LATER ON, THE CASE WAS SELECTED FOR SCRUTINY. THE ASSESSING OFFIC ER FRAMED THE ASSESSMENT AT AN INCOME OF RS. 33,09,281/- BY MAKIN G VARIOUS ADDITIONS. 5. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO SUSTAINED THE ADDITIONS MADE BY PASSING AN EX-P ARTE ORDER. 6. NOW THE ASSESSEE IS IN APPEAL. 7. THE LD. SR. DR STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 8. NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE. I HAVE CONSIDERED THE SUBMISSIONS OF LD. SR. DR AND PERUSED THE MATER IAL AVAILABLE ON RECORD. IN THE PRESENT CASE IT IS NOTICED THAT THE LD. CIT(A) PASSED THE 3 IMPUGNED ORDER EX-PARTE BY OBSERVING IN PARA 2 OF T HE IMPUGNED ORDER AS UNDER:- 'DURING THE COURSE OF APPELLATE PROCEEDINGS, THE APPEAL WAS FIXED FOR HEARING ON 08.05.2018, 22.05.2018, 5.6.2018, 19.6.2018, 02.7.2018, 10.7.2018 AND 18.7.2018. NO ONE HAS ATTENDED ON ANY OF THE DATES OF HEARING AND NO WRITTEN SUBMISSIONS HAS BEEN FILED. THEREFORE, THE APPEAL I S DECIDED AFTER GOING THROUGH THE ASSESSMENT ORDER AND GROUNDS OF APPEAL AS UNDER.' 9. FROM THE AFORESAID NOTING OF THE LD. CIT(A), IT APPEARS THAT FEW NOTICES FIXING THE CASE FOR HEARING WERE ISSUED, HO WEVER, NOTHING IS BROUGHT ON RECORD TO SUBSTANTIATE THAT THE NOTICE O F HEARING WAS SERVED UPON THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY S HOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . I, THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT (A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE A ND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 10. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 06.05.2019) SD/- (N.K. SAINI) VICE PRESIDENT DATED : 06.05.2019 .. 4 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. , ! , $ / DR, ITAT, JODHPUR 6. ' / GUARD FILE / BY ORDER / ASSISTANT REGISTRAR