Kusum Jain, Indore V. ITO-4(I), Indore

ITA 566/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0939 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 09-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NITIN AGRAWAL; THROUGH
• Keywords: Income from undisclosed sources; Opportunity of being heard; Set aside
• Section: 20

Judgement Text

SMC SMT. KUSUM JAIN ITA NO.566 OF 2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO. 566/IND/2019 A.Y. 2015-16 SMT. KUSUM JAIN, INDORE PAN AKVPS4300G :: APPELLANT VS ITO-4(1), INDORE :: RESPONDENT ASSESSEE BY SHRI NITIN AGRAWAL , CA (THROUGH VIDEO CONFERENCING ) RESPONDENT BY SHRI ASHISH PORWAL, SR. DR DATE OF HEARING 28. 0 5 .20 20 DATE OF PRONOUNCEMENT 28.05 .20 20 O R D E R THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF LD. CIT(A)-II, INDORE DATED 11.02.2019. THE ASSESSEE HAS RAISED FO LLOWING GROUNDS OF APPEAL: 1. THAT THE LEARNED CIT APPEALS GROSSLY ERRED, BOTH ON FACTS AND IN LAW, BY PASSING THE ORDER UNDER SECTION 250, WITHOU T GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 2. THE ID. CIT (A) HAS ERRED IN HOLDING THAT OF TOTAL INCOME OF THE ASSESSEE AT RS.35, 86,362/-, AS AGAINST THE RETURNE D INCOME OF RS. 4,55,090/- THEREBY CONFIRMING ADDITION OF RS. 31,31 ,272/- WITHOUT HEARING AND PASSING AN EX-PARTE ORDER. 3. THE ID. CIT (A) HAS ERRED IN HOLDING THAT THE ENTIR E CAPITAL GAIN ARISING TO THE ,APPELLANT FROM SALE OF SHARES AS HE R INCOME FROM UNDISCLOSED SOURCES WITHOUT HEARING AND PASSING AN EXPARTE ORDER. SMC SMT. KUSUM JAIN ITA NO.566 OF 2019 2 4. THE APPELLANT FURTHER CRAVES LEAVE TO ADD, ALTER AN D/OR TO AMEND THE AFORESAID GROUNDS OF APPEAL AS AND WHEN REQUIRE D. 2. AT THE OUTSET OF THE HEARING, LD. COUNSEL FOR TH E ASSESSEE CONTENDED THAT NO PROPER AND MEANINGFUL OPPORTUNITY OF BEING HEARD WAS GIVEN TO THE ASSESSEE BY THE LD. CIT(A). HE SUBMITTED THAT ON 08 .05.2018,07.06.2018, 17.07.2018, 20.08.2018, 19.11.2018 & 28.01.2019, HE WAS INFORMED THAT LD. CIT(A) WOULD NOT BE ATTENDING THE OFFICE ON THESE D AYS. IT WAS FURTHER SUBMITTED THAT THE COUNSEL HIMSELF HAD GONE TO THE OFFICE OF THE LD. CIT(A) AND FOUND THAT LD. CIT(A) WAS NOT AVAILABLE. THEREFORE, IT WAS PRAYED THAT LD. CIT(A) MAY BE DIRECTED IN THIS REGARD. ON THE OTHER HAND, LD. SR. DR DID NOT OBJECT TO THE SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE OR DERS OF LOWER AUTHORITIES. CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, I AM OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE ASSESSEE S MATTER IS LIABLE TO BE RECONSIDERED BY THE LD. CIT(A). ACCORDINGLY, THE IM PUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED BACK TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) SHOULD DECIDE THE APPEAL AFRESH IN TERMS AS INDICAT ED HEREINABOVE AFTER AFFORDING DUE OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE AS PER LAW AND THE ASSESSEE IS ALSO DIRECTED TO COOPERATE/APPEAR BEFOR E LD. CIT(A) IN THIS REGARD. SMC SMT. KUSUM JAIN ITA NO.566 OF 2019 3 4. IN RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 28.05.20 20. SD/ - (KUL BHARAT) JUDICIAL MEMBER DATED : 28.05.2020 PATEL/PS COPY TO: APPELLANT/RESPONDENT/PR.CIT(A)/PR.CIT/DR, INDORE