SHRI JAGDISH PRASAD CHAUDHARY, JAIPUR V. INCOME TAX OFFICER, WARD-7-2, JAIPUR

ITA 881/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9895 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 11-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANURADHA JCIT DHK
• Assessee Lawyers: S S JANGID
• Keywords: Reasonable cause

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 881/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2004-05 SHRI JAGDISH PRASAD CHAUDHARY ALLIAS JAGDISH RULANIA, PROP.- MOTIBABA TUBEWELL CO., 43, KANWARA KA BASS, VIA KALWAD, JAIPUR-303602 CUKE VS. I.T.O., WARD 7(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ACXPC 2770 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.S. JANGID (ADV) JKTLO DH VKSJ LS@ REVENUE BY : MS. ANURADHA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 19/03/2019 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 27/03/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A)-3, JAIPUR DATED 04/05/2018 FOR THE A.Y. 20 04-05 IN THE MATTER OF EX PARTE ORDER PASSED U/S 144/147 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). ITA 881/JP/2018 JAGDISH PD. CHAUDHARY VS ITO 2 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED FOR TH E ADDITION OF RS. 3,50,000/- REPRESENTING DEPOSIT OF CASH IN THE BOOK S OF M/S BMD STONE CRUSHER AND ALSO THE DISALLOWANCE OF RS. 1,25,000/- REPRESENTING AGRICULTURE INCOME. FACTS IN BRIEF ARE THAT THE ASS ESSEE IS AN INDIVIDUAL AND HIS MAIN SOURCE OF INCOME IS AGRICULTURE. HE IS PARTNER IN A FIRM NAMED AS M/S BMD STONE CRUSHER ALONGWITH SHRI SAJJAN KUMAR AND SHRI RAMESHWAR LAL. THE ASSESSING OFFICER MADE THE ADDITIO N AFTER PASSING EX PARTE ORDER, WHICH WAS CONFIRMED BY THE LD. CIT(A). 3. BEFORE THE ITAT, THE LD. AR OF THE ASSESSEE HAS E XPLAINED THE REASONS FOR NON-APPEARANCE BEFORE THE ASSESSING OFF ICER. HE HAS ALSO INVITED OUR ATTENTION TO THE DOCUMENTS PLACED ON RE CORD JUSTIFYING THE INCOME FROM AGRICULTURE NOT BELONGING TO THE ASSESS EE BUT TO HUF. HOWEVER, WITHOUT GOING INTO THE MERIT OF THE ADDITION AND BY CONSIDERING THE REASONABLE CAUSE FOR NON-APPEARANCE, I RESTORE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER FOR DECIDING AFRE SH AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER WITH IN THE PERIOD OF 60 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. IN CAS E OF ANY FAILURE ON THE PART OF THE ASSESSEE, THE ASSESSING OFFICER IS AT L IBERTY TO PASS ORDER AFTER CONSIDERING THE MATERIAL PLACED ON RECORD. ITA 881/JP/2018 JAGDISH PD. CHAUDHARY VS ITO 3 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED IN PART FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH MARCH, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 27 TH MARCH, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANTS- SHRI JAGDISH PRASAD CHAUDHARY ALLIAS JAGDISH RULANIA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 7(2), 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. 881/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR