SHRI ASHOK GHIYA, JAIPUR V. INCOME TAX OFFICER, JAIPUR

ITA 79/JPR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2982 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEENA JEPH JCIT DHK
• Section: 68

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S B, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA 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. 79/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2011-12 SHRI ASHOK GHIYA, B-6, HARI MARG, MALVIYA NAGAR, JAIPUR. CUKE VS. INCOME TAX OFFICER, WARD 6(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABAPG 1596 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SAURABH HARSH (ADV) JKTLO DH VKSJ LS@ REVENUE BY : SMT. NEENA JEPH (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 25/02/2019 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 25/02/2019 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 07/11/2017 OF LD. CIT(A)-2, JAIPUR. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, THE ID. LOWER AUTHORITIES GROSSLY ERRED IN MAKING ADDITION OF RS. 1,00,123/- BY HOLDING THAT LESS PROFIT WAS DISCLOSED BY THE ASSES SEE FROM ITS COMMODITY TRADING/SHARE TRADING BUSINESS. 2. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE, THE ID. LOWER AUTHORITIES GROSSLY ERRED IN MAKING ADDITION OF RS. 1,00,885/- BY HOLDING THAT CLOSING STOCK OF SHARES WAS NOT DISCLO SED IN THE BALANCE SHEET. ITA 79/JP/2018_ ASHOK GHIYA VS ITO 2 3. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE, THE ID. LOWER AUTHORITIES GROSSLY ERRED IN MAKING ADDITION OF RS. 10,13,000/- BY HOLDING THAT THE CASH DEPOSITED IN THE BANK ACCOUNT OF THE ASSESSEE IS UNEXPLAINED CASH DEPOSIT AND ADDITION U/S 68 OF THE INCOME-TAX ACT HAS BEEN MADE. 4. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, MODIFY OR AMEND ANY GROUND ON OR BEFORE THE DATE OF HEARING. 2. AT THE TIME OF HEARING, THE LD AR OF THE ASSESSE E HAS SUBMITTED THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSES SEE EX PARTE BY REJECTING THE REQUEST FOR ADJOURNMENT. HE HAS FURTH ER SUBMITTED THAT SINCE THE LD. COUNSEL FOR THE ASSESSEE WAS NOT HAVIN G THE NECESSARY RECORD TO PREPARE THE CASE, HE APPLIED FOR ADJOURNM ENT ON 26/10/2017. HOWEVER, THE LD. CIT(A) REJECTED THE REQUEST AND PAS SED THE IMPUGNED EX PARTE ORDER. HENCE, THE LD AR HAS PLEADED THAT THE MATTER MAY BE SET ASIDE TO THE RECORD OF THE LD. CIT(A) FOR GRANTING A N OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. ON THE OTHER HAND, THE LD DR HAS VEHEMENTLY OPPO SED THE PRAYER OF THE LD AR AND SUBMITTED THAT THE LD. CIT(A) HAS G RANTED TEN OPPORTUNITIES TO THE ASSESSEE BUT THE ASSESSEE DID NOT APPEAR ON ANY OF THE HEARING BEFORE THE LD. CIT(A). THEREFORE, IT IS A CASE OF GROSS NEGLIGENCE AND NON-COOPERATIVE CONDUCT ON THE PART OF THE ASSESSEE BEFORE THE LD. CIT(A). THE LD. CIT(A) FINALLY WAS LEFT WITH NO OPTION BUT TO PASS THE IMPUGNED EX PARTE ORDER. ITA 79/JP/2018_ ASHOK GHIYA VS ITO 3 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS RELEVANT MATERIAL ON RECORD. WE NOTE THAT THE APPEAL AGAINST THE ASSESSMENT ORDER WAS FILED ON 31/3/2014 AND THEREAFTER THE LD. CIT(A) ISSUED SEVERAL NOTICES OF HEARING OF THE APPEAL BUT NOBODY ON BEHA LF OF THE ASSESSEE APPEARED BEFORE THE LD. CIT(A). THE RELEVANT DETAILS OF THE DATES OF HEARING AND ADJOURNMENT SOUGHT BY THE ASSESSEE ARE GIVEN IN PARA 2.1 OF THE LD. CIT(A)S ORDER, WHICH IS REPRODUCED AS UNDER: DATE OF HEARING FIXED REMARKS 08.01.2016 FILED ADJOURNMENT LETTER, CASE ADJOURNED TO 25.01.2 016 25.01.2016 FILED ADJOURNMENT LETTER, CASE ADJOURNED TO 08.02.2 016 08.02.2016 ON AR REQUEST CASE ADJOURNED TO 14.03.2016 14.03.2016 FILED ADJOURNMENT LETTER, CASE A DJOURNED TO 05.04.2016 05.04.2016 ON AR REQUEST CASE ADJOURNED TO 13.05.2016 13.05.2016 NONE ATTENDED 26.05.2016 FILED ADJOURNMENT LETTER, CASE ADJOURNED TO 20.06.2 016 20.06.2016 FILED ADJOURNMENT LETTER, CASE ADJOURNED TO 06.07.2 016 12.12.2016 NONE A TTENDED 26.10.2017 FILED ADJOURNMENT LETTER, SAME WAS REJECTED. IT IS CLEAR FROM THE ABOVE DETAILS THAT AS MANY AS TEN OPPORTUNITIES WERE GRANTED BY THE LD. CIT(A) AND ON ALL TEN OCCASIONS, THE ASSESSEE DID NOT COME FORWARD TO ARGUE THE APPEAL. THE LD AR OF THE A SSESSEE HAS SUBMITTED THAT HE HAS SOUGHT ADJOURNMENT ON 26/10/2 017 AS CERTAIN DOCUMENTS REQUIRED FROM THE ASSESSEE, WERE NOT PROVI DED TILL THAT DATE. WE FIND THAT AFTER FILING OF THE APPEAL ON 31/3/201 4, THE ASSESSEE DID NOT PROVIDE THE RELEVANT DOCUMENTS TILL 26/10/2017, THE REFORE, THE CONDUCT OF THE ASSESSEE WAS NON-COOPERATIVE AND AMOUNTING TO DE LAYING TACTICS OF ITA 79/JP/2018_ ASHOK GHIYA VS ITO 4 HEARING OF THE APPEAL BEFORE THE LD. CIT(A). ACCORDI NGLY, HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE AND TAKING A LENIENT VIEW, WE SET ASIDE THE MATTER BACK TO THE RECORD OF THE LD. CIT( A) SUBJECT TO PAYMENT OF COST OF RS. 5,000/- (FIVE THOUSANDS ONLY) WITH DI RECTION TO GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE FOR HEARING. ACCOR DINGLY, THE LD. CIT(A) HAS TO ADJUDICATE THE MATTER AFRESH AFTER GRANTING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH FEBRUARY, 2019. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 27 TH FEBRUARY, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI ASHOK GHIYA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 6(1), 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. 79/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR