Smt. Vimlesh C/o- Kalani & Co., CA, 5th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur, Jaipur V. ITO Ward-2, Bharatpur, Ward-2, Bharatpur

ITA 755/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7497 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 23-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P MEENA
• Keywords: Source of fund
• Section: 148; 144; 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 755/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2010-11 SMT. VIMLESH, W/O- SH. GABBAR SINGH, DEEG WALI CHUNNGI KE PASS, BHARATPUR. CUKE VS. INCOME TAX OFFICER, WARD-2, BHARATPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AMMPV 9247 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 24/07/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 25/07/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A), ALWAR DATED 20/03/2019 FOR THE A.Y. 2010-11 IN THE MATTER OF ORDER PASSED U/S 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRIEVED FOR PASSING EX PARTE ORDER WITHOUT GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE DECIDING THE ISSUE. THE LD AR OF THE ASSESSEE HAS DRAWN OUR ITA 755/JP/2019 SMT. VIMLESH VS ITO 2 ATTENTION TO THE ORDER OF THE LD. CIT(A) IN WHICH ONLY ONE NOTICE WAS ISSUED FOR FIXING THE DATE OF HEARING ON 25/09/2018. HOWEVER, SINCE THE NOTICE COULD NOT BE SERVED, THE LD. CIT(A) DISMISSED THE APPEAL WITHOUT DECIDING THE MERIT OF THE ADDITION SO MADE. THE LD AR HAS ALSO DRAWN OUR ATTENTION TO THE FACT THAT IT IS A CASE OF REOPENING BY ISSUANCE OF NOTICE U/S 148 OF THE ACT, HOWEVER, THIS NOTICE WAS NOT SERVED ON THE ASSESSEE. 3. ON THE OTHER HAND, THE LD DR HAS RELIED ON THE ORDERS OF THE LOWER AUTHORITIES. 4. I HAVE CONSIDERED THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND THAT THE ASSESSEE IS A HOUSEWIFE AND HER HUSBAND IS WORKING AS SECURITY GUARD. THE ASSESSEE HAS PURCHASED A HOUSE PROPERTY. ON THE INFORMATION AVAILABLE WITH THE DEPARTMENT, THE A.O. TO VERIFY THE SOURCE OF FUNDS ISSUED NOTICE U/S 148 ON 29/07/2017. HOWEVER, THERE IS NO MENTION OF SERVICE OF THIS NOTICE ON THE ASSESSEE, MOREOVER, THERE IS NO OBSERVATION BY THE A.O. AS TO WHETHER ANY SUBSEQUENT NOTICE WAS SERVED ON THE ASSESSEE. FURTHERMORE, EVEN THOUGH, THE A.O. HAS PASSED ORDER U/S 143(3) OF THE ACT BUT THERE IS NO APPEARANCE EVEN BEFORE THE A.O., THEREFORE, ORDER SHOULD HAVE BEEN PASSED U/S 144 OF THE ACT. IN THE SUBSTANTIAL INTEREST OF JUSTICE, I RESTORE THE MATTER BACK TO THE FILE OF THE A.O. FOR DECIDING ITA 755/JP/2019 SMT. VIMLESH VS ITO 3 THE ISSUE AFRESH AFTER GIVING DUE AND REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. I DIRECT THE ASSESSEE TO APPEAR BEFORE THE A.O. WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JULY, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25 TH JULY, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANTS- SMT. VIMLESH, BHARATPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD-2, BHARATPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 755/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR