Shri Maghendra Kumar Vyas, DHAR V. CIT Indore, Indore

ITA 868/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0881 (ITAT-INDORE)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SB
• Assessment Year: 2014-2015
• Appeal Filed On: 13-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R P MOURYA
• Keywords: Opportunity of being heard; Reasonable cause; Set aside
• Section: 271(1)(c)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.868/IND/2019 ASSESSMENT YEARS: 2014-15 APPELLANT BY NONE REVENUE BY SHRI R.P. MOURYA , SR. DR DATE OF HEARING 08.06 .2020 DATE OF PRONOUNCEMENT 09 .0 6 .2020 O R D E R PER MANISH BORAD, AM. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF LD. CIT(A)-I, INDORE DATED 14.06.2019 PERTAINING TO ASSESSMENT YE AR 2014-15. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 2. ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL; L. THAT THE LEARNED AO. ERRED IN IMPOSING PENALTY U/S 271(L)(C) OF THE ACT, AND HONOURABLE CIT(A) ALSO ERRED IN CONFIRMING THE SAID PENALTY OF RS. 1,80,000/-, DUE TO DISALLOWANCE OF AGRICULTURAL INCOME. SINCE T HE SHRI MAHENDRA KUMAR VYAS, VILLAGE LEDGAON, TEHSIL SARDARPUR, DHAR VS. DCIT 1(1),INDORE (APPELLANT) (REVENUE ) PAN A GVPV9219P ITA NO.868/IND/2019 MAHENDRA KUMAR VYAS 2 AGRICULTURAL INCOME WAS GENUINE THEREFORE PENALTY U/S 271(1)(C) OF THE ACT MAY KINDLY BE DELETED. 2. THAT THE LEARNED AO. HIMSELF WAS NOT CLEAR UNDER WH ICH LIMB THE PENALTY WAS TO BE IMPOSED AND THE CIT(A) ALSO ERRED IN CONFIRMING THE PENALTY ON WRONG BASIS HENCE THE PENALTY NEEDS TO B E DELETED. 3. THAT THE LEARNED AO. ERRED IN CONSIDERING THE FACT THAT THE ASSESSEE HAS NEITHER CONCEALED THE INCOME NOR FURNISHED INAC CURATE PARTICULARS OF INCOME. THAT THE LEARNED AO. ERRED IN CONSIDERIN G THE FACT THAT THE ASSESSEE HAS DISCLOSED ALL THE FACTS IN THE ITR FIL ED AND DISCLOSED THE FACT IN CAPITAL ACCOUNT ATTACHED ALONG WITH THE AUD IT REPORT DURING THE COURSE OF ASSESSMENT PROCEEDINGS. HENCE NO PENALTY SHOULD BE IMPOSED. 4. THAT THE PENALTY ORDER U/S 271(1)(C ) IS ILLEGAL, AGAINST THE FACTS OF THE CASE AND BAD IN LAW HENCE NEEDS TO BE DELETED. 5. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND OR RAISE ANY OF THE GROUND(S) BEFORE OR AT THE TIME OF APPEAL 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE AP PEAL WAS TAKEN UP WITH THE ASSISTANCE OF LD. DEPARTMENTAL RE PRESENTATIVE. ON PERUSAL OF THE IMPUGNED ORDER WE FIND THAT THE O RDER OF LD. CIT(A) IS EX-PARTE DUE TO NON APPEARANCE OF THE ASS ESSEE. LD. CIT(A) HAS NOT DEALT WITH MERITS OF THE CASE. ITA NO.868/IND/2019 MAHENDRA KUMAR VYAS 3 4. LD. DEPARTMENTAL REPRESENTATIVE RAISED NO OBJECT ION IF THE ISSUES ON MERITS IN THE INSTANT APPEAL ARE RESTORED TO LD. CIT(A) FOR AFRESH ADJUDICATION. 5. WE, THEREFORE IN THE INTEREST OF JUSTICE AND FAI R TO BOTH THE PARTIES SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE ALL T HE ISSUES RAISED ON MERITS RAISED IN THE INSTANT APPEAL TO THE FILE OF LD. CIT(A) FOR AFRESH ADJUDICATION AND FOR PASSING A SPEAKING ORDER AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSESS EE IS ALSO DIRECTED TO BE VIGILANT TO THE NOTICE OF HEARING ISSUED BY LD. CIT(A) AND SHOULD REFRAIN FROM TAKING UNNECESSARY ADJOURNMENT UNLESS OTHERWISE REQUIRED FOR REASONABLE CAUSE. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. THE ORDER PRONOUNCED IN THE OPEN COURT ON 09 .06.2020. SD/- SD/- ( KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER / DATED : 9 TH JUNE, 2020 /DEV COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER, ITA NO.868/IND/2019 MAHENDRA KUMAR VYAS 4 ASSTT.REGISTRAR, I.T.A.T., INDORE