SHRI RAJEEV VERMA, Jaipur V. INCOME TAX OFFICER, WARD-4-4, JAIPUR

ITA 820/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8233 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 31-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A 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 VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 820/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2010-11 SHRI RAJEEV VERMA, A-2, SANJAY COLONY, NEHRU NAGAR, JAIPUR CUKE VS. ITO, WARD-4(4), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAUPV8223G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 27/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 27/07/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- AJMER DATED 09.01.2019 FOR ASSESSMENT YEAR 2010-11. 2. THE HEARING OF THE MATTER WAS SCHEDULED FOR TODA Y THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEM IC SITUATION IN THE COUNTRY. NONE APPEARED ON BEHALF OF THE ASSESSEE, HOWEVER, AN ADJOURNMENT APPLICATION DATED 24.07.2020 WAS FILED WITH THE REG ISTRY STATING THAT SOME NECESSARY PAPERS ARE YET TO BE OBTAINED FROM THE AS SESSEE AND THE MATTER MAY ACCORDINGLY BE ADJOURNED. 3. THE LD. DR IS HEARD WHO HAS DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) AND SUBMITTED THAT AS MANY AS 05 OPPORTUNITI ES HAVE BEEN PROVIDED ITA NO. 820/JP/2019 SHRI RAJEEV VERMA, JAIPUR VS. ITO, JAIPUR 2 BY THE LD CIT(A), HOWEVER, THERE IS TOTALLY NO COMP LIANCE TO THE NOTICES ISSUED BY THE LD CIT(A) AND THE MATTER HAS ACCORDINGLY BEE N DECIDED BY THE LD CIT(A) CONFIRMING THE DISALLOWANCES MADE BY THE AO. IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPORTUNITY HAS B EEN PROVIDED BY THE LD. CIT(A), NO USEFUL PURPOSE WOULD BE SERVED IN PROVID ING FURTHER OPPORTUNITY TO THE ASSESSEE. ON MERITS, THE LD DR SUPPORTED THE F INDINGS OF THE LOWER AUTHORITIES. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURUSED THE MATERIAL AVAILABLE ON RECORD. AT THE OUTSET, WE NOTE THAT TH E APPEAL HAS BEEN FILED WITH A DELAY OF 46 DAYS AND AFTER PURUSING THE AFFIDAVIT OF THE ASSESSEE PLACED ON RECORD, THE DELAY IS HEREBY CONDONED. FURTHER, WE FIND THAT THE ASSESSING OFFICER HAS PASSED THE IMPUGNED ORDER DATED 18.12.2 017 U/S 143(3) R/W 143(3)/144 WHEREBY AN ADDITION OF RS 70,30,000/- HA S BEEN MADE BY THE ASSESSING OFFICER AND WHICH HAS BEEN CONFIRMED BY T HE LD CIT(A). NO DOUBT, THE MATTER HAS BEEN LISTED FOR HEARING BEFORE THE L D CIT(A) ON COUPLE OF OCCASIONS AND HAS BEEN ADJOURNED FROM TIME TO TIME AND FINALLY, THE MATTER HAS BEEN DECIDED EX-PARTE QUA THE ASSESSEE BY THE LD CIT(A). HOWEVER, GIVEN THAT THE MATTER HAS NOT BEEN DECIDED ON MERITS, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE DEEM IT APPROPRIATE TO REMAND THE MAT TER TO THE FILE OF THE LD CIT(A) TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSES SEE. NO USEFUL PURPOSE WOULD BE SERVED IN ADJOURNING THE MATTER IN ABSENCE OF FINDINGS OF THE LD CIT(A) ON MERITS AND THE ADJOURNMENT APPLICATION IS HEREBY REJECTED. THE MATTER IS ACCORDINGLY SET-ASIDE TO THE FILE OF THE LD CIT(A) WHO SHALL DECIDE THE SAME AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27/07/202 0. ITA NO. 820/JP/2019 SHRI RAJEEV VERMA, JAIPUR VS. ITO, JAIPUR 3 SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 27/07/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. RAJEEV VERMA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-4(4), 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. 820/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR