SMT. PUSHPA DEVI, JAIPUR V. INCOME TAX OFFICER, WARD-7-2, JAIPUR

ITA 491/JPR/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8145 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 08-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained investment
• Section: 69

Judgement Text

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe 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. 491/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2009-10 Smt. Pushpa Devi W/o Shri Dhanna Lal Bairwa, Village- Vatika, Teshil- Sanganer, Jaipur. cuke Vs. The ITO, Ward-7(2), Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMYPD 1867 G 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 : 17/11/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 18/11/2021 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 18.12.2018 of ld. CIT(A)-3, Jaipur for the assessment year 2009-10. The assessee has raised following grounds.:- “1. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in not deciding the appeal on the merits and passing an ex-parte order. The action of the ld. CIT(A) is illegal, ITA No. 491/JP/2019 Smt. Pushpa Devi vs. ITO 2 unjustified, arbitrary and against the facts of the case. Appropriate relief may please be ground. 2. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the addition of Rs. 52,25,000/- made by ld. AO toward unexplained investment u/s 69 of the Income Tax Act, 1961. The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the said addition of Rs. 52,25,000/”. 2. None has appeared on behalf of the assessee despite the service of notice was effected through Assessing Officer. It transpires from the record that on the last date of hearing i.e. 07.10.2021 the ld. AR of the assessee withdrawn their power and consequently the Bench directed fresh notice to the assessee through ld. DR/AO. The AO has filed a report of the service of notice of hearing. Despite service of notice none has joined the hearing through video conference on behalf of the assessee, therefore, we propose to hear and dispose off this appeal ex- parte. 3. We have heard ld. DR and carefully perused the impugned orders of the authorities below. The assesse has challenged the assessment order with respect to the addition of Rs. 52,25,000/- made on account ITA No. 491/JP/2019 Smt. Pushpa Devi vs. ITO 3 of unexplained investment. The ld. CIT(A) dismissed the appeal of the assessee in limine for want of any representation and prosecution on behalf of the assessee. The relevant part of the findings of the ld. CIT(A) is as under:- “The present appeal is against the assessment order passed u/s 147/144 of the Act. I have carefully perused the grounds of appeal and assessment order. The appellant has failed to offer any explanation for submission in support of the grounds raised in this appeal nor any supporting evidences were produced by him despite adequate opportunity having been provided. In this connection, reliance may be pleased upon the decision of the Hon’ble Supreme Court in the case of H.M. Esufali H.M. Abdulai (1973) 90 ITR 271 wherein the Hon’ble Court has held that he appellate authorities cannot substitute its own judgment in place of the judgment of the A.O. unless it is shown that the judgment of the A.O. was biased, irrational vindictive or capricious. In the instant case the appellant has not able to show that the decision of the A.O. was arbitrary, biased, irrational vindictive or capricious without any basis, I find no reason to interfere with the decision of the A.O.” 4. Thus it is clear that the ld. CIT(A) has not decided the appeal of the assessee on merits but the same was dismissed for want of any explanation/prosecution on behalf of the assessee by none speaking order. Accordingly, in the facts and circumstances of the case we set aside the impugned order and remand the matter to the record of the ITA No. 491/JP/2019 Smt. Pushpa Devi vs. ITO 4 ld. CIT(A) for fresh adjudication of the same on merits by speaking order after giving one more opportunity of hearing to the assessee. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 18/11/2021. Sd/- Sd/- ¼foØe flag ;kno½ ¼fot; iky jko½ (Vikram Singh Yadav) (Vijay Pal Rao) ys[kk lnL;@ Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 18/11/2021. *Santosh. vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Smt. Pushpa Devi, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-7(2), Jaipur. 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. 491/JP/2019} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar