Sh. Sanjeet S/o Shri Dharmbeer, Rewadi V. ITO, Ward 2(2), Alwar

ITA 483/JPR/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5973 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 147; 148; 250

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 laanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 483/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2010-11. Shri Sanjeet S/o Shri Dharambeer, H.No. 322, Babra Bakipur, Tehsil – Farrukh Nagar, Gurugram (Haryana). cuke Vs. Income Tax Officer, Ward 2(2), Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. CMFPS 3922 L vihykFkhZ@Appellant izR;FkhZ@ Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra, Addl. CIT lquokbZ dh rkjh[k@ Date of Hearing : 18/10/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30/10/2023 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. This appeal by the assessee is directed against the order dated 23.05.2023 of ld. CIT (A), National Faceless Appeal Centre, Delhi passed under section 250 of the IT Act for the assessment year 2010-11. The assessee has raised the following grounds :- 1. The ld. CIT (A) has erred on facts and in law in deciding appeal on the basis of documents produced. 2. The ld. CIT (A) has erred on facts and in law in deciding the ground appeal on merits and thereby upholding the order of A.O. 3. The appellant craves to alter, amend and modify any ground of appeal. 2 ITA No. 483/JP/2023 Shri Sanjeet, Gurugram. 4. Necessary cost be awarded to the assessee. 2. The case was fixed for arguments on 18.10.2023. However, none appeared on behalf of the assessee when the case was called for hearing. An unsigned application has been placed on record for seeking adjournment on the ground of poor health. There is a delay of 4 (four) days in filing the present appeal. The assessee was ex-parte before the ld. CIT (A). Considering these facts, we have rejected the adjournment application. The ld. D/R is ready with the arguments, therefore, the case was heard. 3. The brief facts of the case are that as per the information available with the department, the assessee deposited an amount of Rs. 3,00,000/- in his bank account with Gurgaon Gramin Bank, Jamalpur, Gurgaon during the A.Y. 2010-11. The assessee has filed his return of income declaring total income of Rs. 1,83,000/- for the year under consideration. The AO issued letter dated 04.01.2017 to the assessee but no reply was filed by the assessee regarding the escapement of income of Rs. 3,00,000/- for the year under consideration. In view of this information proceedings under section 147 of the IT Act were initiated after recording reasons and taking approval of the ld. PCIT, Alwar. The assessee was issued notice under section 148 on 30.03.2017 which was duly served on the assessee. In response the assessee attended and submitted copy of ITR, copy of savings bank account, copy of registry of sale of agricultural land and also furnished written reply in support of his case which were examined by the AO. With reference to cash deposit of Rs. 10,00,000/-, the assessee submitted that this amount was deposited out of the 3 ITA No. 483/JP/2023 Shri Sanjeet, Gurugram. amount of Rs. 15,00,000/- returned by Shri Joginder Singh to whom this amount was advanced for purchase of a land on 09.03.2009 but he returned the amount as the deal was not materialized and out of the returned amount, Rs. 10,00,000/- was deposited by the assessee in his bank account on 08.02.2010. For verification of this fact, the assessee has produced various documentary evidences. The AO considered the documents but found it not acceptable and accordingly made the addition of Rs. 15,00,000/- to the total income of the assessee as unexplained income of the assessee. On appeal, the ld. CIT (A) confirmed the assessment order by passing the ex-parte order. Aggrieved by the order of the ld. CIT (A), the assessee came in appeal before the Tribunal Jaipur. The Tribunal, after considering the circumstances of the case, set aside the ex-parte order of the ld. CIT (A) and restored the matter to the file of ld. CIT (A) for deciding afresh after affording opportunity to the assessee. 3.1 In second round of appellate proceedings, the ld. CIT (A) issued notices on 22.02.2021, 15.12.2021 and 12.03.2022 which were replied on 03.03.2021, 05.01.2022 and 21.03.2022. On the basis of submissions, further specific details were sought vide notice dated 20.07.2022 which was reminded on 29.07.2022 requiring the assessee to furnish copy of AO’s order, copy of Form No. 35, submissions of Mr. Joginder Singh provided during the assessment proceedings, Sale Deed copy of agricultural land sold by your grandfather and Will of grandfather. In response, the assessee submitted his reply on 05.08.2022 but the relevant documents sought by the ld. CIT (A) were not furnished. The ld. CIT (A) giving a final opportunity to the assessee, again issued notice dated 16.11.2022 requiring the 4 ITA No. 483/JP/2023 Shri Sanjeet, Gurugram. assessee to furnish the documents as mentioned in notice dated 20.07.2022. Reminders dated 30.11.2022, 21.12.2022 and 10.04.2023 were issued but not responded by the assessee. Notice dated 10.04.2023 issued by the ld.CIT (A) reads as under :- “ In your case, multiple opportunities have been provided to submit the documents called vide notice dated 16.11.2022 with reminders dated 30.11.2022 & 21.12.2022. However, no reply has been submitted by you till date. Please note that any explanation without documentary evidences wherever required or sought is liable to be rejected. In view of the above, one final opportunity is being provided to make submissions vide notice dated 16.11.2022 on or before 25.04.2023, failure to which appeal proceedings may be completed based on verified documents available on record.” Since the assessee could not produce the required documents in support of his explanation, the ld. CIT (A) dismissed the appeal of the assessee. Aggrieved, now the assessee is again in appeal before us. 4. Before us none appeared on behalf of the assessee when the case was called for hearing. We have heard the ld. D/R, perused the material on record and gone through the orders of the lower authorities. On perusal of the records, we find that at the appellate proceedings the assessee was issued various notices/reminders dated 22.02.2021, 15.12.2021, 12.03.2022, 20.07.2022, 29.07.2022, 16.11.2022, 10.04.2023 requiring the assessee to submit the relevant documents in support of his submissions made, but the assessee has failed to comply with the said 5 ITA No. 483/JP/2023 Shri Sanjeet, Gurugram. notices/reminders issued by ld. CIT (A). Accordingly, the ld. CIT (A) confirming the assessment order, dismissed the appeal of the assessee by observing in last para as under :- “ As seen above, the assessee could not produce the relevant documents in support of his explanation to the ground of appeal and stopped replying to the noticed of the appeal proceedings. Hence, the explanation provided by assessee is not sustainable and the Ground is noted as dismissed.” 5. Since the impugned order of the ld. CIT (A) was passed ex parte by dismissing the appeal of the assessee on the ground of non submission of the relevant documents, therefore, in the totality of facts and circumstances of the case and in the interest of justice, we set aside the ex-parte order of the ld. CIT (A) and restore the matter back to the file of the AO for fresh adjudication after providing a reasonable opportunity of being heard to the assessee. The assessee is granted one more opportunity to represent his case before the A.O. and directed to file necessary documents/evidences as required by the AO. In case the assessee fails to appear before the AO, the AO may decide the appeal on the basis of the material available on record. 6. Before parting, we may make it clear that our decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be decided by the AO independently in accordance with law. 6 ITA No. 483/JP/2023 Shri Sanjeet, Gurugram. 6. In the result, this appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 30/10/2023. Sd/- Sd/- ¼ jkBkSM+ deys'k t;arHkkbZ ½ ¼lanhi xkslkbZ½ (RATHOD KAMLESH JAYANTBHAI) (SANDEEP GOSAIN) ys[kk lnL;@ Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@ Jaipur fnukad@Dated:- 30/10/2023. Das/ vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Shri Sanjeet, Gurugram. 2. izR;FkhZ@ The Respondent- The ITO Ward 2(2), Alwar. 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. 483/JP/2023} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar 7 ITA No. 483/JP/2023 Shri Sanjeet, Gurugram.