GURDEEP SINGH CHANDI AND CO., KOTA V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

ITA 468/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8671 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 04-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C GUPTA
• Keywords: Set aside

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,A 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 VIKRAM SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 468/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2012-13 GURDEEP SINGH CHANDI AND CO. RAMCHANDRAPURA, CHHAWANI, KOTA. CUKE VS. THE DCIT, CIRCLE-2, KOTA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AABFG 3280 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPON DENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHRI K.C. GUPTA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 20/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 21/07/2020 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 30.01.2019 OF LD. CIT(A), KOTA FOR THE ASSESSMENT Y EAR 2012-13. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS TAKEN UP FOR HEARING THROUGH VIDEO CONFERENCE. THE ASSESSEE HAS FILED A LETTER SEEKING ADJOURNMENTS OF THE HEARING ON THE GROUND THAT THE ASSESSEE WANTS TO OPT FOR VIVAD SE VISHWAS SCH EME-2020 TO SETTLE HIS TAX LIABILITY WITH THE DEPARTMENT. SINCE , THE LD. CIT(A) HAS ITA NO. 468/JP/2019 GURDEEP SINGH CHANDI AND CO. VS.DCIT 2 PASSED THE IMPUGNED EX-PARTE ORDER WHEREBY THE ADDI TIONS MADE BY THE AO WERE CONFIRMED THEREFORE, WE PROPOSE TO HEAR AND DISPOSE OF THIS APPEAL EX-PARTE. 3. WE HAVE HEARD THE DR AND CAREFULLY PERUSED THE I MPUGNED OF THE LD. CIT(A). WE FIND THAT THE LD. CIT(A) HAS STATED IN PARA 2 OF THE IMPUGNED ORDER THAT NO ONE APPEARED FOR HEARING OR FILED ANY WRITTEN SUBMISSIONS HOWEVER, ACCEPT THIS ONE LINE REASONS G IVEN IN PARA 2 THE LD. CIT(A) HAS NOT MENTIONED HOW MANY OPPORTUNITIES OF HEARING WERE GIVEN TO THE ASSESSEE PRIOR TO PASSING THE IMPUGNED EX-PARTE ORDER. THE REASONS STATED BY THE LD. CIT(A) FOR EX-PARTE O RDER IN PARA 2 AS UNDER:- 2. NO ONE APPEARED FOR HEARING OR FILED ANY WRITTE N SUBMISSIONS. THUS, IT IS APPARENT FROM THE RECORD THAT THE ASSES SEE WAS NOT GIVEN AN EFFECTIVE AND PROPER OPPORTUNITY OF HEARING. ACCORD INGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST O F JUSTICE WE SET ASIDE THE MATTER TO THE RECORD OF THE LD. CIT(A) FOR GRAN TING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE AND THEN ADJ UDICATE THE SAME AFRESH. NEEDLESS TO SAY THAT THE ORDER OF THIS TRIB UNAL SETTING ASIDE THE MATTER TO THE LD. CIT(A) WILL NOT AFFECT THE ASSESS EES RIGHT TO SETTLED THE ITA NO. 468/JP/2019 GURDEEP SINGH CHANDI AND CO. VS.DCIT 3 DISPUTE AS WELL AS LAX LIABILITY UNDER VIVAD SE VI SHWAS SCHEME-2020 AS THE STATUS OF THE APPEAL STILL REMAINS PENDING BEFO RE THE LD. CIT(A) AS AGAINST THE TRIBUNAL. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21/07/2020. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:-21/07/2020. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- GURDEEP SINGH CHANDI AND CO., KOTA.. 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCLE-2,KOTA. 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. 468/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR