SHRI BHANWAR DEVI GURJAR, JAIPUR V. INCOME TAX OFFICER, WARD-4-3, JAIPUR

ITA 482/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7078 (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: 2011-2012
• Appeal Filed On: 05-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK
• Keywords: Income from undisclosed sources; Principle of natural justice; Revised return; Set aside
• Section: 271(1)(c); 139(4); 147; 148

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. 482/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12. BHANWAR DEVI GURJAR, 54, BANDHU NAGAR, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD 4(3) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ADSPG 8043 J 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)-2, JAIPUR ARISING FROM THE PENA LTY ORDER PASSED UNDER SECTION 271(1)(C) FOR THE ASSESSMENT YEAR 2011-12. NONE HA S APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING TH ROUGH VIDEO CONFERENCE THOUGH THE LD. A/R OF THE ASSESSEE HAS SENT A LETTER FOR A DJOURNMENT OF THE HEARING. HOWEVER, WE NOTE THAT THE ASSESSEE HAS NOT BEEN APP EARING IN THE PROCEEDINGS SINCE BEGINNING AND, THEREFORE, WE PROPOSED TO HEAR AND DISPOSE OFF THIS APPEAL EX PARTE. THE ASSESSEE HAS RAISED THE FOLLOWING GROUN DS :- THAT THE HUMBLE APPELLANT HAS FILED HER ITR FOR T HE AY 2011-12 U/S 139(4) OF THE INCOME TAX ACT ON DATED 31/03/2013. 2 ITA NO. 482/JP/2019 SMT. BHANWAR DEVI GURJAR, JAIPUR. THAT THE CASE FOR THE AY 2011-12 WAS SELECTED FOR A SSESSMENT PROCEEDINGS U/S 147 OF INCOME TAX ACT AND THE 1 ST NOTICE WAS ISSUED ON 25 TH FEBRUARY 2016 BY THE LD INCOME TAX OFFICER 4(3), J AIPUR. THAT IN RESPONSE TO THE NOTICE U/S 148 OF IT ACT TH E HUMBLE APPELLANT HAS FILED AN ITR FOR THE AY 2011-12 ON 08/11/2016 T O LD INCOME TAX OFFICER 4(3), JAIPUR. THAT DURING THE ASSESSMENT U/S 148 OF THE ACT FOR T HE AY 2011-12 THE LD INCOME TAX OFFICER 4(3) JAIPUR HAVE MADE AN ADDI TION OF RS. 2508/- ON ACCOUNT OF UNDISCLOSED COMMISSION INCOME AND RS. 40,000/- LUMP SUM ADDITION OF HANDMADE VOUCHER & CASH EXPENSE OF JOB WORK EXPENSES, THUS DEMAND CREATED OF RS.9190/-. THAT TH E LD. AO INITIATED THE PENALTY PROCEEDINGS & LEVIED PENALTY OF RS. 63, 900/- VIDE ORDER DT. 23/06/2017. THE HUMBLE APPELLANT HAVE SUBMITTED THE DETAILS & I NFORMATION DURING THE ASSESSMENT PROCEEDING. 1. THAT LEARNED LOWER AUTHORITIES GROSSLY ERRED IN LAW AND FACTS IN PASSING ORDER ON THE BASIS OF ASSUMPTION AND PRESUM PTIONS. 2. THAT ORDERS OF LEARNED LOWER AUTHORITIES ARE AGAINS T PRINCIPLES OF NATURAL JUSTICE. APPELLANT WAS NOT CONFRONTED WITH THE MATERIAL USED AGAINST THE APPELLANT AND WAS NOT GIVEN OPPORTUNITY OF REBUTTAL. 3. THAT FURTHER SUBMISSION SHALL BE MADE AT THE TIME O F HEARING. 4. THAT APPELLANT CRAVES LEAVE TO ADD, AMEND OR ALTER ALL OR ANY GROUNDS OF APPEAL AND RELIEF BEFORE OR AT THE TIME OF HEARING OF THE APPEAL. 2. WE HAVE HEARD THE LD. D/R AND CAREFULLY PERUSED THE ORDERS OF THE AUTHORITIES BELOW. IN THE GROUNDS, THE ASSESSEE HAS ASSAILED TH E REASSESSMENT ORDER PASSED BY THE AO EXCEPT A PASSING REFERENCE IS MADE IN RESPEC T OF LEVY OF PENALTY. WE FURTHER NOTE THAT EVEN BEFORE THE LD. CIT (A) THE ASSESSEE HAS ADVANCED THE SUBMISSIONS ONLY AGAINST THE REASSESSMENT ORDER. THE LD. CIT (A ) HAS REPRODUCED THE SUBMISSIONS OF THE ASSESSEE IN PARA 2.2 AS UNDER :- 3 ITA NO. 482/JP/2019 SMT. BHANWAR DEVI GURJAR, JAIPUR. IT IS SUBMITTED BEFORE YOUR HONOR THAT DURING THE PROCEEDINGS BEFORE ITO (INV.)-II, THE ASSESSEE HAS SURRENDERED RS. 3,5 0,000 UNACCOUNTED INCOME, WHICH WAS SPEND DURING THE MARRIAGE OF HER DAUGHTER & CAPITAL GAIN OF RS. 54,158 ON SALE OF PLOT OF LAND, SITUATED AT PAWAN PURI, BANAD ROAD JAIPUR IN THE FY 2010-11 AND DEPOS ITED THE TAX OF RS. 1,07,860/- ON 4 TH MARCH 2015 AND THE NOTICE U/S 147/148 OF IT ACT WA S ISSUED ON 25/02/2016. IT IS SUBMITTED BEFORE YOUR HONOR THAT THE ASSESSEE HAS PAID THE TAXES ON UNACCOUNTED INCOME OF RS. 3,59,000/- AND CAPITAL GAIN OF RS. 54,158/- BEFORE THE NOTICE ISSUED U/S 148. THAT THE FIRST NOTICE U/S 148 FOR THE AY 2011-12 WAS ISSUED ON 25/02/2016 AND THE TAX WAS PAID ON THE SURRENDERED INCOME ON 04/03/2015 THAT IS TAX WA S DEPOSITED BEFORE THE NOTICE U/S 148 WAS ISSUED. THERE ARE SO MANY JUDGEMENTS ON THAT NO PENALTY ON INCOME ON WHICH TAX BEEN PA ID BEFORE NOTICE U/S 148 & DISCLOSED LATER IN THE CASE OF PRABHJIT SINGH SIDHU VS. ASST. DIT (INTERNATIONAL TAXATION)(ITAT CHANDIGARH THE PE NALTY LEVIED U/S 271(1)(C) OF THE ACT WAS DELETED. THAT THE DISCLOSURE IN THE RETURN OF INCOME FILED U /S 148 OF THE ACT BY THE ASSESSEE WAS VOLUNTARY AND BEFORE NOTICE U/S 14 8. THE PAYMENT OF TAXES ON THE SAID INCOME ALMOST ONE YEAR PRIOR TO I SSUE OF NOTICE U/S 148 BY THE REVENUE REVEALS THAT THE ASSESSEE INTEND ED TO DISCLOSE THE SAME BY 3WAY OF REVISED RETURN WHICH HE COULD HAVE VALIDLY DONE IN THE SAID PERIOD SINCE THE LIMITATION FOR FILING THE REVISED RETURN EXPIRED ON 31.03.2013 WHILE THE ASSESSEE HAD PAID TAXES ON THE IMPUGNED CAPITAL GAIN & SURRENDERED INCOME IN THE MONTH OF M ARCH 2015. THEREFORE, THE DISCLOSURE OF THE SAME IN THE RETURN FILED IN RESPONSE TO NOTICE U/S 148 OF THE ACT ON 25/02/2016 CANNOT BE S AID TO BE AFTER DETECTION OF THE SAID INCOME BY THE ASSESSING OFFIC ER. IN LIGHT OF THE ABOVE SUBMISSION, IT IS REQUESTED BEFORE YOUR HONOR TO KINDLY DROP THE PENALTY. THUS IT IS CLEAR THAT THE ASSESSEE HAS NOT EXPLAINE D THE FAILURE/DEFAULT REGARDING NON DECLARING OF THE INCOME OR CONCEALMENT OF THE PARTI CULARS OF INCOME. IN THE LETTER FOR SEEKING ADJOURNMENT, THE LD. A/R HAS EXPLAINED THAT CERTAIN PAPERS/INFORMATION ARE AWAITED FROM THE ASSESSEE. THUS IT APPEARS TO BE A CASE OF BAD REPRESENTATION OF THE CASE OF THE ASSESSEE BEFORE THE LD. CIT (A). ACCORD INGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JU STICE, WE GRANT ONE MORE 4 ITA NO. 482/JP/2019 SMT. BHANWAR DEVI GURJAR, JAIPUR. OPPORTUNITY TO THE ASSESSEE TO PRESENT HER CASE AS WELL AS THE EXPLANATION BEFORE THE LD. CIT (A). THE IMPUGNED ORDER OF THE LD. CI T (A) IS SET ASIDE AND THE MATTER IS REMANDED TO THE RECORD OF THE LD. CIT (A) FOR DECID ING THE SAME AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. 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- SMT. BHANWAR DEVI GURJAR, JAIPUR . 2. THE RESPONDENT THE ITO WARD 4(3), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 482/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR