SHRI VISHNU BHARTI, DHOLPUR V. INCOME TAX OFFICER, WARD-4, Bharatpur

ITA 671/JPR/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2476 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA
• Assessee Lawyers: NARESH GU PTA
• 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 BENCHE S, 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 VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 671/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2013-14 SHRI VISHNU BHARTI S/O LATE SHRI PREM BHARTI R/O MACHKUND, DHOLPUR (RAJ.) CUKE VS. THE ITO, WARD-4 BHARATPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: BJSPB 2957 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI NARESH GUPTA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROSHANTA MEENA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 20/08/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 29/08/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A), ALWAR DATED 28.02.2018 FOR THE ASSESSMENT Y EAR 2013-14. 2. THE LD. AR HAS SUBMITTED THAT THE APPELLANT HAD PREFERRED AN APPEAL BEFORE THE LD. CIT(A) AGAINST THE ASSESSMENT ORDER PASSED U/S 148 R.W.S. 144 OF THE ACT DATED 17.11.2016, HOWEVER , THE HEARING NOTICE COULD NOT COME TO HIS KNOWLEDGE AND THE APPE AL WAS DECIDED EX- PARTE AND DISMISSED BY THE LD. CIT(A) VIDE ITS ORDE R DATED 28.02.2018. ITA NO. 671/JP/2018 SHRI VISHNU BHARTI VS. ITO 2 FURTHER, ON MERITS, THE LD AR REFERENCE OUR REFEREN CE TO THE SALE DEED WHERE THE PROPERTY HAS BEEN REGISTERED ON 24.03.201 1 AND IT WAS SUBMITTED THAT THE SALE OF THE PROPERTY HAPPENED IN THE ASSESSMENT YEAR 2011-12 AND NOT IN THE IMPUGNED ASSESSMENT YEA R 2013-14. IT WAS ACCORDINGLY SUBMITTED THAT THE AO HAS WRONGLY T AKEN THE DATE OF THE SALE DEED OF THE PROPERTY AS 25.04.2012 AS AGAI NST 24.03.2011 AND THEREFORE, THERE IS NO BASIS FOR MAKING THE ADDITIO N ON ACCOUNT OF CAPITAL GAINS ON SALE OF THE SAID PROPERTY DURING T HE IMPUGNED ASSESSMENT. 3. THE LD. DR IS HEARD WHO HAS RELIED ON THE ORDERS OF THE LOWER AUTHORITIES AND SUBMITTED THAT THOUGH SUFFICIENT OP PORTUNITY HAS BEEN PROVIDED BY LD CIT(A), HOWEVER, HE HAS NO OBJECTION WHERE THE MATTER IS SET ASIDE TO THE FILE OF THE LD. CIT(A) TO DECID E ON MERITS. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. FROM THE PERUSAL OF THE ORDER OF THE LD. CIT(A), IT IS NOTED THAT THE NOTICE WAS ISSUED BY THE LD. CIT(A) SCHEDULING THE HEARING ON 27.12.2017 AND THEREAFTER ON 17.01.2018, HOWEVER, NO ONE APPEARED ON BEHALF OF THE ASSESSEE. AS CONTENDED B Y THE LD. AR, THE MATTER COULD NOT HAVE ATTENDED BEFORE THE LD. CIT(A ) FOR WANT OF SERVICE OF NOTICE TO THE ASSESSEE. IN THE INTEREST OF JUSTICE, WE BELIEVE THAT THE ASSESSEE DESERVES ONE FINAL OPPORTUNITY TO REPRESENT HIS CASE ON MERITS AND THE MATTER IS ACCORDINGLY SET ASIDE T O THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. THE CONTENTION SO RAI SED BEFORE US REGARDING THE YEAR OF TRANSFER HAS ALSO NOT BEEN EX AMINED AND THE ITA NO. 671/JP/2018 SHRI VISHNU BHARTI VS. ITO 3 ASSESSEE SHALL BE FREE TO PLEAD THE SAME BEFORE THE LD CIT(A) WHO SHALL DECIDE THE SAME AS PER LAW. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29/08/2018 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:- 29/08/2018. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI VISHNU BHARTI, DHOLPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD- 4, 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. 671/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR