Shri Subhash Chandra Mewara , Bhilwara V. ITO, Ward-3, , Bhilwara

ITA 484/JODH/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5733 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K SINGI J
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside; Audi alteram partem
• Section: 271(1)(c); 143(3)

Judgement Text

1 IN THE INCOME TAX APPELALTE TRIBUNAL : JODHPUR BENC H : JODHPUR BEFORE SHRI N.K. SAINI, HONBLE VICE-PRESIDENT (SMC ) ITA NO. 484/JODH/2017) (A.Y. 2009-10) SHRI SUBHASH CHANDRA MEWARA, VS ITO, WARD-3, MANDAKINI MARG, UDAI PALACE, BHILWARA BIJOLIYA, BHILWARA 311602. PAN NO. AGLPM4353M (APPELLANT) (RESPONDENT) DATE OF HEARING : 06/05/2019 DATE OF PRONOUNCEMENT : 06/05/2019 ASSESSEE BY : NONE. DEPARTMENT BY : SH. P.K. SINGI, JCIT-DR. ORDER THIS IS AN APPEAL BY THE ASSESSEE AND IS DIRECTED A GAINST THE ORDER DATED 19.09.2017 OF THE CIT(A), AJMER. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEA L RELATES TO THE SUSTENANCE OF PENALTY OF RS. 1,03,000/- BY THE LD. CIT(A), LEVIED BY THE AO U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER READ ACT..) BY PASSING THE EX PAR TE ORDER. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME ON 30.03.2010 DECLARING THE INCOME OF RS. 1,97,050/- W HICH WAS ASSESSED AT AN INCOME OF RS. 6,34,120/- U/S 143(3) OF THE ACT. 4. THE AO INITIATED THE PENALTY PROCEEDINGS ON THE ADDITION OF RS. 4,35,070/- AND LEVIED THE PENALTY OF RS. 1,03,000/- U/S 271(1)(C) OF THE ACT.. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD CIT(A) WHO DISMISSED T HE APPEAL BY PASSING EX PARE ORDER AND SUSTAINED THE PENALTY LEVIED BY THE AO. 2 5. NOW THE ASSESSEE IS IN APPEAL. NOBODY WAS PRESEN T ON BEHALF OF THE ASSESSEE AND LD. SR. DR SUPPORTED THE IMPUGNED ORDER PASSED BY THE L D. CIT(A). AFTER CONSIDERING SUBMISSIONS THE LD. SR. DR AND THE MATERIAL ON RECO RD IT IS NOTICED THAT THE LD. CIT(A) DISMISSED THE APPEAL, EX PARTE BY OBSERVING IN PAR A 3 OF IMPUGNED ORDER AS UNDER :- DURING THE COURSE OF APPELLATE PROCEEDINGS, THE AP PEAL WAS FIXED FOR HEARING ON 12.07.2017, 07.08.2017, 11.08.2017, 04.09.2017 AND 19.09.2017. NO ONE HAS ATTENDED ON ANY OF THE DATE OF HEARING AND NO WRIT TEN SUBMISSION HAS BEEN FILED. THEREFORE, THE APPEAL IS DECIDED AFTER GOING THRO UGH THE PENALTY ORDER AND GROUNDS OF APPEAL AS UNDER. ....................................... ....................................... ....................................... 6. FROM THE ABOVE OBSERVATIONS OF THE LD. CIT(A) IT IS NOTICED THAT HE HAS SIMPLY STATED THAT THE APPEAL WAS FIXED FOR HEARING ON VARIOUS DA TES HOWEVER NOTHING IS ON BROUGHT ON RECORD TO SUBSTANTIATE THAT THE NOTICE FOR HEARING WAS SERVED UPON THE ASSESSEE.. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM, AUDI ALTERAM PARTEM. I THEREFORE, BY KEEPING IN VIEW THE PRINCI PLES OF NATURAL JUSTICE DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN OPEN COURT ON 06/05/2019) SD/- [N.K. SAINI] VICE PRESIDENT DATED : 06/05/2019. A/N COPY FORWARDED TO : 1. APPELLANT. 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSISTANT REGISTRAR ITAT, JODHPUR.