SHRI MUKESH KUMAR DUDI, JHUNJHUNU V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, JHUNJHUNU

ITA 693/JPR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5976 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 13-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROONI PAUL
• Section: 271(1)(c)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,B JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA- @ ITA NO. 693/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2013-14 SHRI MUKESH KUMAR DUDI VILLAGE: BADAPANA, P.O. BHORKI UDAIPURWATI, JHUNJHUNU CUKE VS. THE ACIT CIRCLE, JHUNJHUNU JHUNJHUNU LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: APYPD 1310D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI P.C. PARWAL, CA JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROONI PAUL, (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 25/09/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 25/09/2019 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF CIT(A)-3, JAIPUR DATED 10.01.2019 FOR THE A SSESSMENT YEAR 2013-14 WHEREIN THE ASSESSEE HAS RAISED FOLLOWING G ROUNDS. 1. THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN D ECIDING THE APPEAL EX-PARTE WITHOUT PROVIDING ADEQUATE OPPORTUNI TY OF HEARING. ITA NO. 693/JP/2019 SHRI MUKESH SINGH DUDI VS ACIT , CIRCLE-JHUNJHUNU 2 2. THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN CO NFIRMING LEVY OF PENALTY OF RS. 2,36,950/- U/S 271(1)(C) OF I.T. ACT, 1961. 2.1 AT THE OUTSET OF THE HEARING, WE NOTICED THAT LD . CIT(A) HAD PASSED EX-PARTE ORDER AGAINST ASSESSEE AS THE ASSES SEE COULD NOT APPEAR BEFORE LD. CIT(A) IN SPITE OF AVAILING OF OPP ORTUNITIES. HOWEVER, THE LD.AR APPEARING ON BEHALF OF THE ASSESSEE FILE D AN AFFIDAVIT OF THE ASSESSEE I.E. SHRI MUKESH KUMAR DUDI S/O SHRI MADAN LAL DUDI IN WHICH IT HAS BEEN CATEGORICALLY MENTIONED THAT LD. CIT(A) HAD FIXED THE DATE OF HEARING ON 14-12-2018. HOWEVER, ON THE SAID DATE, TH E COUNSEL OF THE ASSESSEE ATTENDED THE OFFICE OF LD. CIT(A) BUT LD. C IT(A) WAS ON LEAVE ON THAT DAY I.E. 14-12-2018. THEREFORE, IT WAS INFORM ED BY THE OFFICE OF LD. CIT(A) THAT FRESH NOTICE OF HEARING WOULD BE ISS UED IN DUE COURSE. THE LD.AR FURTHER SUBMITTED THAT A FRESH NOTICE DATE D 14-12-2018 FIXING THE DATE OF HEARING ON 7-01-2019 WAS ISSUED BUT IT WA S NOT SERVED UPON THE ASSESSEE. THEREFORE, THE NON-ATTENDANCE OF ASSESSEE OR HIS COUNSEL ON 7-01-2019 BEFORE THE LD. CIT(A) IS UNINT ENTIONAL, BONA FIDE AND NON-RECEIPT OF NOTICE OF HEARING. 2.2 THE LD. DR RELIED ON THE ORDERS OF THE LOWER AUT HORITIES. ITA NO. 693/JP/2019 SHRI MUKESH SINGH DUDI VS ACIT , CIRCLE-JHUNJHUNU 3 2.3 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE ARE OF THE VIEW THAT IT WAS THE BOUNDED DUTY OF THE ASSESSEE AS WELL AS LD.AR OF THE ASSESSEE TO APP EAR BEFORE THE REVENUE AUTHORITIES AS AND WHEN THE APPEAL WAS FIXED FOR HEARING. HOWEVER, BECAUSE OF THE REASONS MENTIONED IN THE AFF IDAVIT, THE ASSESSEE OR HIS COUNSEL COULD NOT APPEAR ON THE DAT E OF HEARING I.E. 7-1-2019 WHICH LED TO PASSING OF EX-PARTE ORDER BY T HE LD. CIT(A). 2.3.1 BE THAT AS IT MAY, IT IS SETTLED LAW THAT NOB ODY CAN BE CONDEMNED UNHEARD AND LIS BETWEEN THE PARTIES SHOULD BE DECIDE D ON MERIT AFTER PROVIDING DUE OPPORTUNITIES TO BOTH THE PARTIES. THE REFORE, KEEPING IN VIEW THE ABOVE PROPOSITION OF LAW, WE ARE OF THE CONSI DERED VIEW THAT INTEREST OF JUSTICE WOULD BE MET IN CASE THE ASSES SEE IS PROVIDED ONE MORE OPPORTUNITY TO CONTEST THE CASE BEFORE THE LD. CIT(A). TAKING INTO CONSIDERATION ALL THESE FACTS AND CIRCUMSTANCES OF THE CASE, WE RESTORE THE MATTER TO THE FILE OF LD. CIT(A) FOR AFRESH ADJU DICATION IN ACCORDANCE WITH LAW. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFO RE LD. CIT(A) WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THIS ORDE R AND THE ASSESSEE SHALL COOPERATE FOR EARLY DISPOSAL OF THE APPEAL. TH US THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 693/JP/2019 SHRI MUKESH SINGH DUDI VS ACIT , CIRCLE-JHUNJHUNU 4 3.1 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES WITH NO ORDER AS TO COST. ORDER PRONOUNCED IN THE OPEN COURT ON 25 /09/2019 . SD/- SD/- FOE FLAG ;KNO LANHI XKSLKBZ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25/09/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI MUKESH KUMAR DUDI, JHUNJHUNU 2. IZR;FKHZ@ THE RESPONDENT-THE ACIT, CIRCLE - JHUNJHUNU 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. 693/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSTT. REGISTRAR