Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 7106 (ITAT-JAIPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 2 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
20-08-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2009-2010
Appeal Filed On
27-05-2019
Judgement Text
VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC A, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,O A 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. 786/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10. RAJAN SETH, 14/167, NITI NAGAR, MALVIYA NAGAR, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD 4(5), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ASKPS 2614 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.K. SHARMA (CA) JKTLO DH VKSJ LS@ REVENUE BY : MS CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 19.08.2020. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 20/08/2020. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 19 TH MARCH, 2019 OF LD. CIT (A)-2, JAIPUR FOR THE ASSESSMENT YE AR 2009-10. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS :- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E 1) THE LEARNED CIT (APPEALS) WAS NOT JUSTIFIED IN DECI DING THE APPEAL EX- PARTY AS THE ASSESSEE WAS PREVENTED BY SUFFICIENT C AUSE FOR NON APPEARANCES. 2) THE ASSESSING OFFICER / CIT (APPEALS) HAS NOT CONSI DERED THE MODUS OPERANDI OF THE ASSESSEE IN UTILIZING THE CREDIT CA RDS WHICH WAS DULY EVIDENT FROM THE INCOME SHOWN FROM THE OTHER SOURCE S. 2 ITA NO. 786/JP/2019 SHRI RAJAN SETH, JAIPUR. 3) THE ASSESSEE NOW DESIRED AND REQUIRES SYMPATHY OF T HE TRIBUNAL BY WAY OF SUBMITTING DETAILED CHART OF LOAN RAISED FROM TH E BANK AND DEPOSIT THEREOF. 4) THE AO HAS WRONGLY APPLIED THE PROVISIONS OF SECTIO N 69C OF THE IT ACT, 1961, AND 5) THE APPELLANT RESERVE THE RIGHT TO ADD, ALTER, AMEN D OR DELETE ANY OF THE GROUNDS OF APPEAL BEFORE HEARING. THE HEARING OF THE APPEAL IS CONCLUDED THROUGH VIDE O CONFERENCE DUE TO PREVAILING CONDITION OF COVID 19 PANDEMIC. 2. AT THE TIME OF HEARING, THE LD. A/R OF THE ASSES SEE HAS SUBMITTED THAT THE ASSESSEE INDENDS TO OPT FOR VIVAD SE VISHWAS SCHEME TO SETTLE THE TAX LIABILITY IN THE MATTER. THEREFORE, THE HEARING OF THE APPEAL MAY B E ADJOURNED. HOWEVER, WE FIND THAT THE LD. CIT (A) HAS DISMISSED THE APPEAL OF TH E ASSESSEE BECAUSE NOBODY HAS ATTENDED BEFORE THE LD. CIT (A) DESPITE SEVERAL OPP ORTUNITIES GIVEN TO THE ASSESSEE. THEREFORE, WE DECLINE THE REQUEST OF THE LD. A/R FO R ADJOURNMENT OF THE HEARING. 3. WE HAVE HEARD THE LD. A/R AS WELL AS THE LD. D/R AND CAREFULLY PERUSED THE IMPUGNED ORDER. THE AO HAS MADE THE ADDITION ON ACC OUNT OF UNEXPLAINED EXPENDITURE INCURRED BY THE ASSESSEE FROM CREDIT CA RD TOTAL AMOUNTING TO RS. 4,70,462/-. THE ASSESSEE HAS EXPLAINED THAT THE AS SESSEE OBTAINED THE LOAN FROM BANK WHICH WAS UTILIZED FOR PAYMENT OF THE CREDIT C ARD. HOWEVER, THE LD. CIT (A) WITHOUT CONSIDERING THESE FACTS AND DETAILS HAS CON FIRMED THE ADDITION MADE BY THE AO. THE LD. D/R HAS SUBMITTED THAT MORE THAN SUFFI CIENT OPPORTUNITIES WERE GRANTED 3 ITA NO. 786/JP/2019 SHRI RAJAN SETH, JAIPUR. BY THE LD. CIT (A) BUT THE ASSESSEE DID NOT APPEAR ON ANY OF THE DATES OF HEARING, THEREFORE, THE LD. CIT (A) HAD NO OPTION BUT TO DEC IDE THE APPEAL EX PARTE. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE FACTS AND CIRCUMSTANCES OF THE CASE WHERE THE ASSESSEE HAS EX PRESSED HIS INTENTION TO GO FOR SETTLEMENT UNDER VIVAD SE VISHWAS SCHEME, THEREFO RE, WE GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CASE BEF ORE THE LD. CIT (A) BY FILING THE NECESSARY DETAILS AND EXPLANATION. ACCORDINGLY, THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS REMANDED TO THE RECORD OF THE LD. CIT (A) FOR DECIDING THE SAME AFRESH AFTER CONSIDERING THE DETAILS AND EXPLANATION TO BE FILED BY THE ASSESSEE. SINCE THE STATUS OF THE APPEAL STILL REMAINS AS PENDING BEFOR E THE LD. CIT (A) AS AGAINST BEFORE THIS TRIBUNAL, THEREFORE, THERE IS NO HURDLE FOR TH E ASSESSEE TO OPT FOR VIVAD SE VISHWAS SCHEME. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20/08/2 020. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 20/08/2020. DAS/ 4 ITA NO. 786/JP/2019 SHRI RAJAN SETH, JAIPUR. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI RAJAN SETH, JAIPUR. 2. THE RESPONDENT THE ITO WARD 4(5), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 786/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR
