Smt. Prem Devi C/o- Goyal Rajesh & Company, B-8, Marwa House Opp. Singhdwar New Colony, Jaipur, Jaipur V. ITO Ward-1(5), Jaipur, Ward-1(5), Jaipur

ITA 889/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7136 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA ACIT
• Section: 2

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES, 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. 889/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2010-11 SMT. PREM DEVI 4231, HIDA KI MORI, SURAJPOL BAZAR, JAIPUR CUKE VS. THE ITO, WARD 1(5), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: APDPD4819C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 01/09/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 03/09/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- 1, JAIPUR DATED 09.05.2019 WHEREIN THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, TH E LD. CIT (APPEALS)-1, JAIPUR HAS ERRED IN CONFIRMING THE AC TION OF THE LD. AO OF REOPENING THE CASE UNDER SECTION 147/148 WITHOUT O BTAINING PROPER SANCTION UNDER SECTION 151 OF THE INCOME TAX ACT, 1 961. THE LD. APPELLATE AUTHORITY HAS FURTHER DISREGARDED THE VAR IOUS JUDICIAL PRECEDENTS IN THE MATTER AS QUOTED BY THE ASSESSEE. THE ASSESSMENT IN PURSUANCE OF SUCH INVALID SANCTION IS THUS PRAYE D FOR BEING QUASHED AND ENTIRE PROCEEDINGS TO BE HELD VOID AB INITIO. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A)-01, JAIPUR ERRED IN CONFIRMING THE ACTION OF THE LD. AO OF REOPENING THE ITA NO. 889/JP/2019 SMT. PREM DEVI, JAIPUR VS. ITO, JAIPUR 2 CASE UNDER SECTION 147/148 WITHOUT HAVING ANY REASO N TO BELIEVE ON THE DATE OF ISSUANCE OF NOTICE THAT THE INCOME HAS ESCAPED ASSESSMENT. THE ASSESSMENT IN PURSUANCE OF SUCH INV ALID SANCTION IS THUS PRAYED FOR BEING QUASHED AND ENTIRE PROCEEDING S TO BE HELD VOID AB INITIO. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A)-01, JAIPUR HAS ERRED IN PARTLY CONFIRMING THE ACTION OF THE LD. AO OF NOT ACCEPTING THE CASH OPENING BALANCE OF THE ASSESSEE IN VIEW OF THE CIRCUMSTANCES OF THE ASSESSEE AND WITHOUT PROPER CO NSIDERATION OF DOCUMENTS AND SUBMISSIONS MADE BY THE ASSESSEE. THE ADDITION IN PURSUANCE OF SUCH NO. ACCEPTANCE IS THUS PRAYED TO BE DELETED. 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A)-01, JAIPUR ERRED IN CONFIRMING THE ACTION OF LD. AO OF MAKING ADDITION ON ACCOUNT OF OPENING BALANCE OF ASSESSEE IN THE RELEV ANT YEAR INSPITE OF THE YEAR TO WHICH IT RELATES. THUS, THE ADDITION TH US MADE IS PRAYED FOR BEING ANNULLED. 2. THE HEARING OF THE MATTER WAS SCHEDULED THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEMIC SITUATION PREVAILING IN THE COUNTRY. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED INSPITE OF BEST EFFORTS MADE BY THE REGISTRY TO REACH OUT TO THE LD A/R. GIVEN THAT THE APPEAL WAS FILED WAY BACK IN JUNE 2019 AND THE HEARING IN THE MATTER HAS BEEN ADJOURNED FROM T IME TO TIME, WE FIND THAT NO USEFUL PURPOSE WOULD BE SERVED IN ADJOURNING THE MATTER ANY FURTHER AND IT WAS ACCORDINGLY DECIDED TO HEAR THE LD DR AND DE CIDE THE MATTER BASED ON MATERIAL AVAILABLE ON RECORD. 3. DURING THE COURSE OF HEARING, THE LD DR TAKEN US THROUGH THE FINDINGS OF THE AO AND THE LD CIT(A) AND WE HAVE CAREFULLY E XAMINED THE SAME AND ITA NO. 889/JP/2019 SMT. PREM DEVI, JAIPUR VS. ITO, JAIPUR 3 DONOT SEE ANY INFIRMITY IN THE SAID FINDINGS. NOTHI NG HAS BEEN BROUGHT ON RECORD TO CONTROVERT THE FOLLOWING FINDINGS OF THE LD CIT(A) WHICH ARE HEREBY CONFIRMED: ITA NO. 889/JP/2019 SMT. PREM DEVI, JAIPUR VS. ITO, JAIPUR 4 ITA NO. 889/JP/2019 SMT. PREM DEVI, JAIPUR VS. ITO, JAIPUR 5 ITA NO. 889/JP/2019 SMT. PREM DEVI, JAIPUR VS. ITO, JAIPUR 6 IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ITA NO. 889/JP/2019 SMT. PREM DEVI, JAIPUR VS. ITO, JAIPUR 7 ORDER PRONOUNCED IN THE OPEN COURT ON 03/09/2020. 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:- 03/09/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. PREM DEVI, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD 1(5), 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. 889/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR