SHRI BRAHM LAL JAT, NAGAUR V. INCOME TAX OFFICER, WARD-1, BEAWAR

ITA 665/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4783 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 14-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA JCIT DHK
• Keywords: Unexplained investment; Set aside
• Section: 147; 131; 69

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH JES'K LH- 'KEKZ] YS[KK LNL; ,O A H JH FOT; IKY JKWO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM VK;DJ VIHY LA-@ ITA NO. 665/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10. SHRI BRAHM LAL JAT, SDM OFFICE, DEGANA, DISTT. NAGAUR. CUKE VS. THE INCOME TAX OFFICER, WARD-1, BEAWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AEEPJ 9742 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI ASHOK KHANNA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 13.05.2019. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 15/05/2019. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 02.01.2018 OF LD. CIT (A), AJMER FOR THE ASSESSMENT YEAR 2009-10. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS :- 1. THE LD. CIT (A) HAS ERRED ON FACTS AND IN LAW IN CONFIRMING THE ADDITION WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF HEARING. 2. THE LD. CIT (A) HAS ERRED ON FACTS AND IN LAW IN UPHOLDING THE VALIDITY OF ORDER PASSED U/S 147 OF THE IT ACT, 196 1. 3. THE LD. CIT (A) HAS ERRED ON FACTS AND IN LAW IN CONFIRMING THE ADDITION OF RS. 7,65,293/- MADE BY THE AO ON ACCOUN T OF UNEXPLAINED INVESTMENT IN THE PLOT OF LAND U/S 69 O F THE ACT. HE HAS FURTHER ERRED IN CONFIRMING THE ADDITION IGNORI NG THAT OUT OF THE ABOVE AMOUNT, RS. 2,79,393/- IS PAID OUT OF THE REGULAR SOURCE OF INCOME AND THE ALLEGED ON MONEY OF RS. 4, 85,900/- 2 ITA NO. 665/JP/2018 SHRI BRAHM LAL JAT, NAGAUR. 2 WHICH IS BASED ON THE STATEMENT OF SH. MADAN MOHAN GUPTA U/S 131 AND THE SEIZED MATERIAL FOUND FROM HIM IS NEVER PAID BY THE ASSESSEE NOR ANY OPPORTUNITY TO CROSS EXAMINE HIM A ND THE ALLEGED PAPERS WERE PROVIDED TO THE ASSESSEE. 4. THE ASSESSEE CRAVES TO AMEND, ALTER AND MODIFY A NY OF THE GROUNDS OF APPEAL. 5. THE APPROPRIATE COST BE AWARDED TO THE ASSESSE E. 2. THE LD. A/R OF THE ASSESSEE HAS SUBMITTED THAT T HE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED BY THE LD. CIT (A) EX PARTE WHILE PA SSING THE IMPUGNED ORDER. HE HAS PLEADED THAT THE LD. CIT (A) HAS REJECTED THE R EQUEST FOR ADJOURNMENT SOUGHT BY THE ASSESSEE AND THEREBY DISMISSED THE APPEAL OF TH E ASSESSEE EX PARTE WITHOUT PASSING A SPEAKING ORDER. THUS HE HAS PLEADED THAT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LD. CIT (A). HE HAS FURTHER CONTENDED THAT SINCE THE ASSESSEE WAS A GOVERNMENT OFFICER AND WAS POSTED OUT OF JAIPUR, THEREFORE, HE WAS NOT ABLE TO ATTEND THE PR OCEEDINGS BEFORE THE LD. CIT (A). 3. ON THE OTHER HAND, THE LD. D/R HAS OBJECTED TO T HE PRAYER OF THE ASSESSEE FOR GIVING ONE MORE OPPORTUNITY OF HEARING AND SUBMITTE D THAT THE LD. CIT (A) HAS GRANTED 9 OPPORTUNITIES TO THE ASSESSEE AND NO ONE HAS ATTENDED ON A SINGLE DATE OF HEARING. HE HAS RELIED UPON THE ORDERS OF THE AUTH ORITIES BELOW. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD. THERE IS NO DISPUTE THAT THE LD. CIT (A) H AS FIXED THE APPEAL AS MANY AS 9 TIMES AND ON ALL THE DATES NOBODY HAS ATTENDED BEFO RE THE LD. CIT (A) BUT THE ASSESSEE SOUGHT ADJOURNMENT AFTER ADJOURNMENT. FIN ALLY, THE LD. CIT (A) VIDE 3 ITA NO. 665/JP/2018 SHRI BRAHM LAL JAT, NAGAUR. 3 IMPUGNED ORDER DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF ANY EXPLANATION WITH REGARD TO THE INVESTMENT IN THE PLOT SITUATED AT REVENUE RESIDENCY RESIDENTIAL SCHEME. THOUGH IT IS A CASE OF NON ATT ENDANCE OF THE ASSESSEE BEFORE THE LD. CIT (A), HOWEVER, THE LD. CIT (A) HAS DISMI SSED THE APPEAL SUMMARILY IN PARA 3.1 AS UNDER :- 3.1. ALL THESE GROUNDS OF APPEAL RELATE TO ADDITI ON OF RS. 4,85,900/- MADE BY THE AO IN RESPECT OF UNEXPLAINED INVESTMENT MADE BY THE APPELLANT IN PLOT NO. 159 IN REVENUE RESIDENCY RE SIDENTIAL SCHEME. EITHER DURING THE COURSE OF ASSESSMENT PROCEEDINGS OR APPELLATE PROCEEDINGS, THE APPELLANT HAS NOT FURNISHED ANY EX PLANATION WITH REGARD TO THE INVESTMENT OF RS. 4,85,900/- DISCUSSE D BY THE AO IN SHOW CAUSE NOTICE DATED 25.11.2016 ISSUED BY THE AO . THEREFORE, THE ADDITION OF RS. 4,85,900/- MADE BY THE AO IS HEREBY CONFIRMED. IN VIEW OF THE FACTS DISCUSSED BY THE AO, THE REOPENIN G OF ASSESSMENT U/S 147 IS ALSO HELD TO BE VALID AND IN ACCORDANCE WITH THE PROVISIONS OF LAW. IN THE ABSENCE OF A SPEAKING ORDER AND DISCUSSION O N ALL THE RELEVANT ASPECTS OF THE MATTER, A SUMMARY DISMISSAL OF THE APPEAL BY THE LD . CIT (A) IS NOT JUSTIFIED. HENCE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN T HE INTEREST OF JUSTICE, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT (A) AND REMAND TH E MATTER TO THE RECORD OF THE LD. CIT (A) FOR DECIDING THE SAME AFRESH AFTER GIVING A N OPPORTUNITY OF HEARING TO THE ASSESSEE. IN CASE THE ASSESSEE FAILS TO ATTEND THE HEARING BEFORE THE LD. CIT (A), THE OPPORTUNITY GRANTED BY US SHALL STAND VACATED. 4 ITA NO. 665/JP/2018 SHRI BRAHM LAL JAT, NAGAUR. 4 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 15/05/ 2019. SD/- SD/- ( JES'K LH- 'KEKZ ) ( FOT; IKY JKWO (RAMESH C. SHARMA ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 15/05/2019. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI BRAHM LAL JAT, NAGAUR. 2. THE RESPONDENT THE ITO, WARD -1, BEAWAR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 665/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR