M/S OM CONSTRUCTION CO., JHUNJHUNU V. INCOME TAX OFFICER, WARD-1, JHUNJHUNU

ITA 555/JPR/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8862 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANMOHAN KANDPAL ACIT DHK
• Keywords: Set aside
• Section: 40A(3); 143(3)

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 JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 555/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 M/S OM CONSTRUCTION CO., ABUSARIYA KRISHI FARM, STATION ROAD, JHUNJHUNU. CUKE VS. I.T.O., WARD-1, JHUNJHUNU. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AACHK 8335 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SAURABH HARSH (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI MANMOHAN KANDPAL (ACIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/11/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/11/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A)-3, JAIPUR DATED 06/02/2018 FOR THE A.Y. 2012-13 IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRIEVED FOR DISALLOWANCE MADE U/S 40A(3) OF THE ACT IN RESPECT OF AMOUNT PAID IN CASH ABOVE RS. 20,000/-. THE ASSESSEE IS ALSO AGGRIEVED FOR AD HOC DISALLOWANCE OUT OF VEHICLE EXPENSES PAID IN CASH. ITA 555/JP/2018 M/S OM CONSTRUCTION CO. VS ITO 2 3. IT WAS ARGUED BY THE LD AR OF THE ASSESSEE THAT FINAL NOTICE FROM THE LD. CIT(A) FIXING THE DATE OF HEARING WAS NOT SERVED ON HIM, THEREFORE, HE COULD NOT APPEAL BEFORE THE LD. CIT(A). IN SUPPORT THE SAME, THE LD. AR FILED AN AFFIDAVIT. CONSIDERING THE AFFIDAVIT FILED BY THE ASSESSEE AND IN THE SUBSTANTIAL INTEREST OF JUSTICE, I SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) AND THE MATTER IS RESTORED BACK TO HIS FILE FOR DECIDING THE MATTER AFRESH ON MERIT AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 60 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND NOVEMBER, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22 ND NOVEMBER, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S OM CONSTRUCTION CO., JHUNJHUNU. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD-1 JHUNJHUNU. ITA 555/JP/2018 M/S OM CONSTRUCTION CO. VS ITO 3 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 555/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR