M/S NEW INDIAN PUBLIC SCHOOL SAMITI, JHUNJHUNU V. ADDITIONAL COMMISSIONER OF INCOME TAX (EXEMPTIONS), JAIPUR

ITA 77/JPR/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3219 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARYADDL CIT DHK
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 271D

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, JAIPUR JH LANHI XLKA] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA NO. 76 & 77/JP/2019 ASSESSMENT YEAR: 2011-12 M/S NEW INDIAN PUBLIC SCHOOL SAMITI, NAWALGARH, JHUNJHUNU. CUKE VS. ADDL.CIT (EXEMPTIONS), JAIPUR. PAN NO.: AABTN 1432 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY(ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING: 12/10/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 21/10/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. BOTH THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A)-3, JAIPUR BOTH DATED 27/12/2018 FOR THE A.Y. 2011-12. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. COMMON ISSUES ARE INVOLVED IN BOTH THESE APPEALS, THEREFORE, FOR THE SAKE OF CONVENIENCE AND BREVITY, A CONSOLIDATED ORDER IS BEING PASSED. ITA 76 & 77/JP/2019_ M/S NEW INDIAN PUBLIC SCHOOL SAMITI VS ADDL.CIT 2 4. FOR DECIDING THE APPEALS, WE TAKE ITA NO. 76/JP/2019 FOR THE A.Y. 2011-12 AS A LEAD CASE. IN THIS APPEAL, FOLLOWING GROUNDS HAVE BEEN TAKEN BY THE ASSESSEE: 1. UNDER THE FACTS AND CIRCUMSTANCE THE HONBLE CIT(A) HAS NOT GIVEN THE REASONABLE OPPORTUNITY OF BEING HEARD AND DECIDED THE CASE EX PARTY. THE AR OF THE ASSESSEE COULD NOT APPEAR ON THE HEARING DATE BECAUSE OF ILL HEALTH AND HAD APPEARED ON THE PREVIOUS GIVEN DATE OF HEARINGS AND THE CIT(A) WERE NOT PRESENT ON GIVEN DATE. 2. UNDER THE FACTS AND CIRCUMSTANCES, THE HONBLE CIT(A) HAS E-FILED THE APPEAL IN DUE TIME AFTER IT CAME TO THE KNOWLEDGE OF THE AR OF THE ASSESSEE BUT THE HONBLE CIT(A) DID NOT CHECKED THE ONLINE RECORD BEFORE PASSING THE ORDER. 3. UNDER THE FACTS AND CIRCUMSTANCE, THE IMPOSITION OF PENALTY FOR A SUM OF RS. 340000 U/S 271D OF THE ACT IS BAD IN LAW AND MUST BE DELETED. 4. THAT ON FACTS AND LAW, THE INITIATION OF PROCEEDING U/S 271D ARE TIME BARRED, INVALID AND VOID AB INITIO. 5. THE ASSESSEE MAY CRAVE TO AMEND, ALTER, MODIFY OR RAISE ANY OTHER GROUND OF APPEAL. 5. AT THE TIME OF HEARING, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. FROM THE RECORD, WE OBSERVE THAT THE LD. CIT(A) HAD DECIDED THE CASE OF THE ASSESSEE EX PARTE AND THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A). THE LD. DR HAS RAISED OBJECTION FOR REMANDING THE MATTER AND SUBMITTED THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AFTER GIVING SEVERAL OPPORTUNITIES FOR APPEARANCE. IT WAS SUBMITTED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING HIS CASE, THEREFORE, NO OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE AND THE APPEAL OF THE ASSESSEE MAY BE DISMISSED WITH COST. ITA 76 & 77/JP/2019_ M/S NEW INDIAN PUBLIC SCHOOL SAMITI VS ADDL.CIT 3 6. HAVING HEARD THE CONTENTION OF THE LD DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS UNDISPUTED FACT THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE LD. CIT(A) EX PARTE. THE LD. CIT(A) HAS STATED IN HIS ORDER THAT INITIALLY THE CASE WAS FIXED FOR HEARING ON 09/08/2018, 18/09/2018, 14/11/2018 AND THE LD. CIT(A) ISSUED NOTICE FIXING THE CASE FOR HEARING ON 26/12/2018 BY ISSUING A LETTER AND STATED THAT ON VERIFICATION OF RECORD, IT IS FOUND THAT YOU HAVE NOT FILED E-APPEAL. THE I.T. RULE 45(1) AMENDED FROM 01/03/2016 BUT YOU HAVE NOT FILED THE E- APPEAL. THEREFORE, YOU ARE REQUESTED TO FILE AN E-APPEAL, OTHERWISE YOUR APPEAL FILED MANUAL WILL BE TREATED AS UNREST. ON THE ABOVE DATES NEITHER THE ASSESSEE APPEARED NOR ANY ADJOURNMENT APPLICATION ON BEHALF OF ASSESSEE WAS FILED. EVEN BEFORE THE TRIBUNAL, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. IT WAS THE BOUNDED DUTY OF THE PARTIES I.E. ASSESSEE AS WELL AS THE DEPARTMENT TO APPEAR BEFORE THE REVENUE AUTHORITIES AT ALL STAGES. SINCE, THIS WAS THE ASSESSEES APPEAL, THEREFORE IT WAS ALL THE MORE IMPORTANT FOR THE ASSESSEE TO APPEAR BEFORE A.O. AS WELL AS BEFORE THE LD. CIT(A). HOWEVER, THE ASSESSEE HAD NOT ACTED WITH DUE DILIGENCE. NEVERTHELESS, THE PRINCIPLES OF NATURAL JUSTICE DEMAND THAT THE LIS BETWEEN THE PARTIES SHOULD BE DECIDED ON MERITS AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DECIDE TO GIVE ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE AND REMAND THE MATTER ITA 76 & 77/JP/2019_ M/S NEW INDIAN PUBLIC SCHOOL SAMITI VS ADDL.CIT 4 BACK TO THE RECORD OF THE LD. CIT(A) FOR DECIDING THE ISSUE AFRESH ON MERITS AFTER GIVING AN OPPORTUNITY OF HEARING TO THE ASSESSEE SUBJECT TO COST OF RS. 2,000/- TO BE PAID BY THE ASSESSEE IN THE ACCOUNT OF PRIME MINISTERS NATIONAL RELIEF FUND/PRIME MINISTERS CARE FUND WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE LD. CIT(A) IN DECIDING THE APPEAL ON MERITS AND WITHOUT ANY SUFFICIENT REASON, NOT TO TAKE FURTHER ADJOURNMENTS. 7. NOW WE TAKE ITA NO. 77/JP/2019 FOR THE A.Y. 2011-12. IN THIS APPEAL ALSO, THE ASSESSEE HAS NOT APPEARED EITHER BEFORE THE LD. CIT(A) AND BEFORE THE ITAT, THEREFORE, OUR FINDINGS GIVEN IN ITA NO. 76/JP/2019 SHALL APPLY MUTATIS MUTANDIS IN THIS APPEAL ALSO. 8. IN THE RESULT, BOTH THESE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST OCTOBER, 2021. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21/10/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S NEW INDIAN PUBLIC SCHOOL SAMITI, JHUNJHUNU. ITA 76 & 77/JP/2019_ M/S NEW INDIAN PUBLIC SCHOOL SAMITI VS ADDL.CIT 5 2. IZR;FKHZ @ THE RESPONDENT- THE ADDL.CIT (EXEMPTIONS), JAIPUR. 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. 76 & 77/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR