Shri Bhagwan Lal Gehlot, UDAIPUR V. ITO, Ward-1(2), UDAIPUR

ITA 536/JODH/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4077 (ITAT-JODHPUR)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 03-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside; Audi alteram partem
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (SMC), JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT ITA NO. 536/JODH/2018 (ASSESSMENT YEAR-2012-13) SHRI BHAGWAN LAL GEHLOT, PROP. MEWAR ART GALERY, DELWARA HOUSE LAKE, PLACE ROAD, UDAIPUR VS THE ITO, WARD-1(2) UDAIPUR (APPELLANT) (RESPONDENT) PAN: ABLPG5758R REVENUE BY SH. P.K. SINGI, DR ASSESSEE BY SH. SHRAWAN GUPTA, ADVOCATE DATE OF HEARING 07.05.2019 DATE OF PRONOUNCEMENT 07.05.2019 O R D E R THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 20.09.2018 OF THE LD. COMMISSIONER OF INCOME TAX ( APPEALS)-1, UDAIPUR. 2. VIDE GROUND NO.3, THE GRIEVANCE OF THE ASSESSEE RELATES TO EX-PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT PROVIDING DU E AND REASONABLE OPPORTUNITY OF BEING HEARD. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED RETURN OF INCOME ON 22.8.2012 SHOWING AN INCOME OF RS. 10,68, 513/- WHICH WAS 2 PROCESSED U/S 143(1) OF THE INCOME TAX ACT, 1961 (I N SHORT 'THE ACT'). SUBSEQUENTLY, THE CASE WAS SELECTED FOR SCRUTINY. T HE ASSESSING OFFICER FRAMED THE ASSESSMENT AT AN INCOME OF RS. 12,77,980 /- BY MAKING THE ADHOC ADDITION OF RS. 2,25,000/- BY CONSIDERING THE COMMISSION PAID TO THE TRAVEL AGENCY AS EXCESSIVE. 4. BEING AGGRIEVED, THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO SUSTAINED THE ADDITION BY PASSING EX-PARTE ORDE R. SHE MENTIONED IN THE IMPUGNED ORDER THAT VARIOUS NOTICES OF HEARING WERE ISSUED TO THE ASSESSEE, IN RESPONSE TO WHICH NEITHER ANYBODY AT TENDED NOR FILED ANY APPLICATION FOR ADJOURNMENT. THE LAST NOTICE WAS I SSUED ON 05.09.2018 FOR HEARING ON 18.9.2018. THE LD. CIT(A) DISMISSE D THE APPEAL OF THE ASSESSEE. 5. NOW THE ASSESSEE IS IN APPEAL. 6. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT(A) HAD NOT GIVEN ANY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE. 7. IN HIS RIVAL SUBMISSIONS, THE LD. SR.DR SUPPORTE D THE IMPUGNED ORDERS PASSED BY THE LD. CIT(A). 8. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PA RTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THE PRESENT C ASE, IT IS NOTICED THAT 3 THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX-PAR TE. SHE SIMPLY STATED THAT THE NOTICES OF HEARING WERE ISSUED TO THE ASSESSEE BUT NOTHING IS BROUGHT ON RECORD TO SUBSTANTIATE THAT T HE NOTICE ISSUED 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 PRINCIPLES OF NAT URAL JUSTICE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PRO VIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 07.05.2019) SD/- (N.K. SAINI) VICE PRESIDENT DATED : 07. 05.2019 .. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. , ! ' , #$%& / DR, ITAT, JODHPUR 6. %'() / GUARD FILE * / BY ORDER *+,- / ASSISTANT REGISTRAR 4