SMT. AMITA SHARMA, JAIPUR V. INCOME TAX OFFICER, WARD-1, BHARATPUR

ITA 582/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8567 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148; 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES B JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 582/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2009-10 SMT. ANITA SHARMA W/O SH. SATISH SHARMA, C-361, MAHESH NAGAR COLONY, JAIPUR CUKE VS. ITO, WARD-1, BHARATPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AMJPA0309F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 15/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 15/07/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-22, ALWAR DATED 19.03.2019 CONFIRMING THE ADDITION OF R S 6,50,000/- AS MADE BY THE ASSESSING OFFICER FOR ASSESSMENT YEAR 2009-10. 2. THE HEARING OF THE MATTER WAS SCHEDULED FOR TODA Y THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEM IC SITUATION IN THE COUNTRY. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, AN ADJOURNMENT APPLICATION DATED 14.07.2020 WAS RECEIVED BY THE RE GISTRY STATING THAT THE ASSESSEE IS EXPLORING THE POSSIBILITY TO OPT FOR VI VAD SE VISHWAS SCHEME 2020 AND THEREFORE MATTER MAY BE ADJOURNED. ITA NO. 582/JP/2019 SMT. ANITA SHARMA, JAIPUR VS. ITO, BHARAPUR 2 3. THE LD. DR IS HEARD WHO HAS DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) AND SUBMITTED THAT AMPLE OPPORTUNITY HAS BEE N PROVIDED BY THE LD CIT(A), HOWEVER, THERE IS TOTALLY NO COMPLIANCE TO THE NOTICES ISSUED BY THE LD CIT(A) AND THE MATTER HAS ACCORDINGLY BEEN DECIDED BY THE LD CIT(A) CONFIRMING THE ADDITION MADE BY THE AO. IT WAS FUR THER SUBMITTED THAT EVEN BEFORE THE TRIBUNAL, THE MATTER HAS BEEN LISTED IN THE PAST, HOWEVER, THE AUTHORIZED REPRESENTATIVE HAS SOUGHT ADJOURNMENT FR OM TIME TO TIME AND EVEN TODAY, WHEN THE MATTER WAS LISTED FOR HEARING, REQU EST HAS BEEN MADE FOR ADJOURNING THE MATTER STATING THAT THE ASSESSEE IS EXPLORING THE POSSIBILITY TO OPT FOR VSVS SCHEME AND THERE IS NOTHING ON RECORD THAT WHETHER THE ASSESSEE HAS ACTUALLY APPLIED FOR SUCH SETTLEMENT SCHEME. I T WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPORTUNITY HAS BEEN PROVID ED BY THE LD. CIT(A) AND THE TRIBUNAL, NO USEFUL PURPOSE WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSESSEE. ON MERITS, THE LD DR SUPPORTED THE FINDINGS OF THE LOWER AUTHORITIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURSUED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE ASSESSING OFFICER HAS PASSED THE IMPUGNED ORDER DATED 15.12.2016 U/S 144 R/W 148 OF THE ACT WHEREBY ADDITION OF RS 4,00,000/- HAS BEEN MADE TOWARDS ON-MONEY PAYMENT AND RS 2,50, 000/- TOWARDS UNEXPLAINED LOAN TRANSACTION HAS BEEN MADE AND WHIC H HAS BEEN CONFIRMED BY THE LD CIT(A). NO DOUBT, THE MATTER HAS BEEN LISTED FOR HEARING BEFORE THE LD CIT(A) ON COUPLE OF OCCASIONS AND HAS BEEN ADJOURNE D BY THE LD CIT(A) AND THEREFORE, THE MATTER HAS BEEN DECIDED EX-PARTE BY THE LD CIT(A). HOWEVER, GIVEN THAT THE ASSESSEE THROUGH HER AUTHORIZED REPR ESENTATIVE HAS STATED THAT SHE IS CONTEMPLATING FILING AN APPLICATION UNDER VI VAD SE VISHWAS SCHEME IN THE NEAR FUTURE AND THUS INTEND TO END THIS LITIGAT ION, WE FIND THAT NO USEFUL PURPOSE WOULD BE SERVED IN GRANTING FURTHER ADJOURN MENT IN THE MATTER AND THE ADJOURNMENT APPLICATION IS HEREBY REJECTED. AT THE SAME TIME, GIVEN THAT THE MATTER HAS NOT BEEN DECIDED ON MERITS, WE DEEM IT A PPROPRIATE TO REMAND THE MATTER TO THE FILE OF THE LD CIT(A) TO PROVIDE ONE MORE OPPORTUNITY TO THE ITA NO. 582/JP/2019 SMT. ANITA SHARMA, JAIPUR VS. ITO, BHARAPUR 3 ASSESSEE, SHOULD THE ASSESSEE WISHES TO AVAIL OF TH E SAME. THIS WILL NOT PREJUDICE THE RIGHT OF THE ASSESSEE IN AVAILING OF THE AFORESAID SETTLEMENT SCHEME AS ONCE THE ASSESSEE DECIDES TO OPT FOR THE SCHEME AND HAS TAKEN NECESSARY STEPS AS SO SPECIFIED THEREIN, SHE CAN BR ING THE SAME TO THE NOTICE OF THE LD CIT(A) WHO SHALL THEN DECIDE AND TAKE APPROP RIATE ACTION AS PER LAW. 5. WITH THE AFORESAID DIRECTIONS, THE MATTER IS SET -ASIDE TO THE FILE OF THE LD CIT(A) WHO SHALL DECIDE THE SAME AFRESH AFTER PROVI DING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15/07/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 15/07/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. ANITA SHARMA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-01, BHARATPUR 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. 582/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR