SHRI SANDEEP CHHABRA, JAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 705/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1943 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 19-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROLLY AGARWAL CIT DHK
• Keywords: Principle of natural justice
• Section: 143(3); 153A

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 DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA- @ ITA NO. 705/JP/2017 FU/KZKJ.K O'K Z @ ASSESSMENT YEARS : 2013-14. SHRI SANDEEP CHHABRA, 4343, NATHMAL JI KA CHOWK, JOHARI BAZAR, JAIPUR. CUKE VS. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AAPPC 5032 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI VIJAY GOYAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROLLY AGARWAL (CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 24.10.2017. ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 25/10/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT (A)-4, JAIPUR DATED 23.08.2017 PERTAINING TO A.Y. 2013-14. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. ON THE FACTS AND IN THE CIRCUMSTANCES AND IN LAW TH E LD. CIT (A) ERRED IN REJECTING THE GROUNDS TAKEN BY ASSESSEE IN APPEAL M EMO AND DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE BY ERRONEOUSLY HOLDING THAT THE ASSESSEE IS NOT INTERESTED IN FILING THE SUPPORTIVE DETAILS FOR THE APPEAL FILED AND PURSUING IT FURTHER. 2. ON THE FACTS AND IN THE CIRCUMSTANCES AND IN LAW TH E LD. CIT (A) ERRED IN NOT DECIDING THE APPEALS ON MERIT. 2 ITA NO. 705/JP/2017 SHRI SANDEEP CHHABRA, JAIPUR. 3. ON THE FACTS AND IN THE CIRCUMSTANCES AND IN LAW TH E LD. CIT (A) ERRED IN DECIDING THE APPEAL OF THE ASSESSEE WITHOUT PROVIDI NG ADEQUATE OPPORTUNITY OF HEARING. THE ORDER PASSED BY LD. CIT (A) IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE AND DESERVES TO BE SET ASIDE. 4. THE ORDER PASSED BY LD. AO U/S 153A READ WITH SECTI ON 143(3) OF THE INCOME TAX ACT IS BAD IN LAW, VOID AB-INITIO, AND D ESERVES TO BE ANNULLED BECAUSE OF THE FOLLOWING REASONS :- (I) THE ASSESSMENT IS PURELY BASED ON THE RECOMMENDATIO N IN APPRAISAL REPORT. THE AO HAS NOT APPLIED HIS MIND. IT IS CONTENDED THAT THE AOS OPINION CANNOT BE SUBSTITUTED BY ANOT HER OFFICERS OPINION. (II) THAT THE ORDER OF THE LD. ASSESSING OFFICER IS ARBI TRARY, WHIMSICAL, CAPRICIOUS, PERVERSE AND AGAINST THE LAW AND FACTS OF THE CASE. THE LD. CIT (A) HAS ERRED IN NOT DECIDING THIS LEGA L ISSUE ON MERIT BY PASSING SPEAKING ORDER ON MERIT. 5. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW THE ADDITION OF RS. 68,40,468/- MADE BY LD. AO ON ACCOUNT OF ALL EGED UNRECORDED/UNACCOUNTED PAYMENT MADE TO M/S. ALUMAYE R INDIA PVT. LTD. WORKED OUT BY LD AO ON THE BASIS OF PAGE NO. 41-43 OF ANNEXURE BS-11 SEIZED FROM RESIDENCE OF SHRI NEERAJ AJMERA AND BY IGNORING THE OTHER SEIZED MATERIAL FOUND FROM RESIDENCE OF ASSESSEE IS UNWARRANTED, HIGHLY UNJUSTIFIED AND DESERVES TO BE DELETED. 6. THE ASSESSEE PRAYS FOR LEAVE TO ADD, TO AMEND, TO D ELETE, TO MODIFY THE ALL OR ANY GROUNDS OF APPEAL ON OR BEFORE THE HEARING O F APPEAL. 2 AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSES SEE SUBMITTED THAT THE IMPUGNED ORDER WAS PASSED EX PARTE WITHOUT PROVIDIN G ANY OPPORTUNITY TO THE ASSESSEE WHICH HAS CAUSED SERIOUS PREJUDICE TO THE ASSESSEE AND RESULTED INTO GROSS MISCARRIAGE OF JUSTICE. 2.1 ON THE CONTRARY, THE LD. D/R OPPOSED THE SUBMIS SIONS AND POINTED OUT VARIOUS OPPORTUNITIES WERE GIVEN TO THE ASSESSEE. 3 ITA NO. 705/JP/2017 SHRI SANDEEP CHHABRA, JAIPUR. 2.2. WE HAVE HEARD RIVAL CONTENTIONS, PERUSED THE M ATERIAL ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THE L D. CIT (A) HAS OBSERVED IN PARA 3 OF HIS ORDER AS UNDER :- 3. DURING THE COURSE OF APPELLATE PROCEEDINGS, VA RIOUS NOTICES FIXING THE DATES OF HEARING WERE ISSUED, THE DETAIL S OF WHICH ARE TABULATED AS UNDER :- DATE OF NOTICE DATE OF HEARING REMARKS 1.10.2015 19.10.2015 NO COMPLIANCE 9.6.2016 29.6.2016 ADJOURNMENT LETTER FILED. THE CASE ADJOURNED TO 12.7.2016. - 12.7.2016 NO COMPLIANCE 10.8.2016 22.8.2016 ADJOURNMENT LETTER FILED. THE CASE ADJOURNED TO 26.8.2016. - 26.8.2016 NO COMPLIANCE 5.6.2017 21.6.2017 NO COMPLIANCE 9.8.2017 21.8.2017 NO COMPLIANCE IT IS CLEAR FROM THE ABOVE THAT THE APPELLANT WAS O FFERED AS MANY AS 7 OPPORTUNITIES. HOWEVER, NO COMPLIANCE OR NO SUBMISS IONS WERE MADE ON THESE DATES. THE APPEAL IS THEREFORE, DECIDED ON THE BASIS OF FACTS ON RECORD. WE FIND THAT LD. CIT (A) HAS GIVEN SUFFICIENT OPPOR TUNITY TO THE ASSESSEE. HOWEVER, IN THE INTEREST OF PRINCIPLES OF NATURAL JUSTICE, WE D EEM IT PROPER TO SET ASIDE THE ORDER OF LD. CIT (A) TO DECIDE THE APPEAL ON MERIT. IN V IEW OF THE FACT THAT THE ASSESSEE WAS GRANTED VARIOUS OPPORTUNITIES BY THE LD. CIT (A ), A COST OF RS. 2000/- IS IMPOSED ON THE ASSESSEE. THE ASSESSEE WOULD HIMSELF APPEAR BEFORE THE LD. CIT (A). THE LD. CIT (A) WOULD DECIDE THE ISSUE ON MERIT EXPEDITIOUS LY. THE ASSESSEE IS DIRECTED NOT 4 ITA NO. 705/JP/2017 SHRI SANDEEP CHHABRA, JAIPUR. TO SEEK ANY ADJOURNMENT WITHOUT ANY REASONABLE CAUS E. APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDIC ATED HEREINABOVE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25/10/2017 . SD/- SD/- FOE FLAG ;KNO DQY HKKJR (VIKRAM SINGH YADAV) (KUL BHARAT) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25/10/2017. DAS/ VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI SANDEEP CHHABRA, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CENTRAL CIRCLE-2, JAIPUR. 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. 705/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR