Yatish Kumar Sharma 58-B, Seth bhamashah Mandi, Kota, Kota V. Income Tax Officer Ward-1(3), Kota, Ward-1(3), Kota

ITA 471/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7080 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK
• Keywords: Set aside
• Section: 234B

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC DB, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,O A 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. 471/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15. YATISH KUMAR SHARMA, 58-B, SETH BHAMASHAH MANDI, KOTA. CUKE VS. THE INCOME TAX OFFICER, WARD 1(3) KOTA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AUYPS 4700 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : MS CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08.09.2020. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 08/09/2020. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 28 TH JANUARY, 2019 OF LD. CIT (A), KOTA FOR THE ASSESSMENT YEAR 2 014-15. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING THROUGH VIDEO CONFERENCE DUE TO PREVAILING CONDITION OF COVID 19 PANDEMIC. 2. THE LD. A/R OF THE ASSESSEE HAS FILED AN APPLICA TION FOR ADJOURNMENT, HOWEVER, IT TRANSPIRED FROM THE RECORD THAT THE ASS ESSEE HAS BEEN SEEKING ADJOURNMENTS SINCE BEGINNING AND FURTHER THE IMPUGN ED ORDER OF THE LD. CIT (A) IS ALSO PASSED EX PARTE WHEN NOBODY HAS ATTENDED THE H EARING. THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WE PROPOSED TO HEAR AND DISPOSE OFF THIS APPEAL EX PARTE. THE ASSESSEE HAS RAISED THE FOLLOWING GROUN DS :- 2 ITA NO. 471/JP/2019 SHRI YATISH KUMAR SHARMA, KOTA. 1. THAT ON THE FACTS, IN THE CIRCUMSTANCES OF THE CASE AND IN VIEW OF THE DETAILED ORAL AND WRITTEN SUBMISSIONS MADE A ND THE EVIDENCES ADDUCED THE ORDER OF THE LD. LOWER AUTHOR ITIES IS AGAINST THE LAW AND FACTS OF THE CASE. 1.1. THE LEARNED CIT (A) ERRED IN CONFIRMING THE ORDER O F LEARNED ASSESSING OFFICER BY PASSING AN EX-PARTE ORDER WITH OUT GIVING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSEESSEE AND HENCE ORDER OF LEARNED CIT (A) MAY BE QUASHED. 2. THAT THE LD. LOWER AUTHORITIES ERRED IN ASSUMING AN ADDITIONAL EXPENDITURE AMOUNTING TO RS. 1,50,000/- INCURRED FO R AGRICULTURE PURPOSE AND FURTHER ERRED IN ASSUMING THE SAME AS I NCURRED BY ASSESSEE OUT OF OTHER INCOME RECEIVED AND THUS MAKI NG AN ALLEGED ADDITION OF RS. 1,50,000/- ON THE BASIS OF HIS PRESUMPTION WHILE BRUSHING ASIDE ASSESSEES REASONA BLE EXPLANATIONS AND AGAINST THE LEGAL PROVISIONS. 3. THAT THE LD. LOWER AUTHORITIES FURTHER ERRED IN CHARGING INTEREST UNDER SECTION 234A, 234B AND 234C IN THE AMOUNT OF RS. 4,032/-, RS. 13,608/- AND RS. 2,201/- RESPECTIVELY. 4. THAT THE APPELLANT CRAVES LEAVE TO ADD, AMEND OR ALTER ANY GROUND AT/BEFORE THE TIME OF HEARING OF APPEAL. THE APPELLANT, THEREFORE, PRAYS THAT THE ORDER KINDLY BE MODIFIED AND THE DEMAND KINDLY BE QUASHED ACCORDINGLY. 3. THE ONLY ISSUE IN THIS APPEAL OF THE ASSESSEE IS REGARDING AN ADDITION OF RS. 1,50,000/- MADE BY THE AO ON ACCOUNT OF LOW EXPENDI TURE SHOWN BY THE ASSESSEE AGAINST AGRICULTURAL RECEIPTS. THE LD. D/R HAS SUB MITTED THAT THE AO HAS GIVEN A FINDING THAT THE ASSESSEE HAS DECLARED A GROSS AGRI CULTURAL INCOME OF RS. 25,60,843/- AGAINST WHICH THE ASSESSEE HAS SHOWN THE EXPENDITUR E OF RS. 5,49,007/- ONLY. THE AO ANALYZED THE DETAILS OF THE EXPENDITURE AND FOUN D THAT THE ASSESSEE HAS SHOWN SOME OF THE EXPENDITURES NEGLIGIBLE WHICH IS NOT PO SSIBLE FOR EARNING SUCH HUGE INCOME. ACCORDINGLY, THE AO MADE AN ADDITION OF RS . 1,50,000/- ON THIS ACCOUNT. 3 ITA NO. 471/JP/2019 SHRI YATISH KUMAR SHARMA, KOTA. THE LD. D/R HAS FURTHER SUBMITTED THAT SINCE NOBODY HAS APPEARED BEFORE THE LD. CIT (A), THEREFORE, THE LD. CIT (A) HAS CONFIRMED THE A DDITION MADE BY THE AO. 4. HAVING CONSIDERED THE SUBMISSIONS OF THE LD. D/R AND CAREFUL PERUSAL OF THE IMPUGNED ORDER, AT THE OUTSET WE NOTE THAT THE LD. CIT (A) HAS DISMISSED THE APPEAL OF THE ASSESSEE SUMMARILY AS UNDER :- I HAVE GONE THROUGH ASSESSEES SUBMISSION AND AO S FINDINGS. AS REGARDS GROUND NO. 2, SINCE THE APPELLANT HAS NO T BEEN ABLE TO SUBSTANTIATE THE EXPENSES INCURRED IN EARNING THE E XEMPT INCOME, THE AO CANNOT BE FAULTED FOR NOT ACCEPTING THE CLAIM FO R SUCH AGRICULTURAL NET RECEIPT WHICH IS A NON TAXABLE RECEIPT. SINCE T HE RECEIPT IS CERTAIN AS PER THE ORDER, THE DISALLOWED EXPENSES WHICH HAV E BEEN CLAIMED WITHOUT SUBSTANTIATION WILL RIGHTLY GO TOWARDS BEIN G ASSESSED AS INCOME FROM OTHER SOURCES BECAUSE LOGICALLY ALSO NO ASSESSEE WOULD LIKE TO SUPPRESS HIS TAX FREE RECEIPT BY CLAIMING E XCESS EXPENSES OTHERWISE. THE ADDITION OF RS. 1,50,000/- IS UPHELD . THOUGH THE LD. CIT (A) HAS REFERRED THE SUBMISSIONS OF THE ASSESSEE, HOWEVER, IN THE FINDING THOSE SUBMISSIONS OF THE ASSESSEE HAVE NOT BEEN DISCUSSED BY THE LD. CIT (A). THEREFORE, IN THE ABSENCE OF A SPEAKING OR DER PASSED BY THE LD. CIT (A), WET SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT (A) AND REMIT THE MATTER TO THE RECORD OF THE LD. CIT (A) FOR ADJUDICATION OF THE S AME AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4 ITA NO. 471/JP/2019 SHRI YATISH KUMAR SHARMA, KOTA. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 08/09 /2020. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 08/09/2020. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI YATISH KUMAR SHARMA, KOTA. 2. THE RESPONDENT THE ITO WARD 1(3), KOTA. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 471/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR