BADRI PRASAD RAM GOPAL DALL MILL, Alwar V. INCOME TAX OFFICER, ALWAR

ITA 91/JPR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7137 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1998-1999
• Appeal Filed On: 25-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA ADD
• Section: 271(1)(c)

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. 91/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :1998-99 M/S BADRI PRASAD RAM GOPAL DALL MILL 18, CLOCK TOWER, ALWAR CUKE VS. ITO, WARD-2(2), ALWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAEFB3625L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADD.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 31/08/2020 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)- 22, ALWAR DATED 29.11.2017 FOR ASSESSMENT YEAR 1998 -99 CONFIRMING THE LEVY OF PENALTY U/S 271(1)(C) OF THE ACT. 2. THE HEARING OF THE MATTER WAS SCHEDULED FOR TODA Y THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEM IC SITUATION PREVAILING IN THE COUNTRY. NONE HAS APPEARED ON BEHALF OF THE ASS ESSEE. HOWEVER, AN ADJOURNMENT APPLICATION WAS RECEIVED BY THE REGISTR Y THROUGH EMAIL WHERE THE A/R OF THE ASSESSEE HAS SOUGHT ADJOURNMENT IN T HE MATTER STATING THAT THE ASSESSEE IS CONTEMPLATING TO OPT FOR VIVAD SE VISHW AS SCHEME. ITA NO. 91/JP/2018 M/S BADRI PRASAD RAM GOPAL DA LL MILL VS. ITO, ALWAR 2 3. THE LD. DR DRAWN OUR REFERENCE TO THE ORDER OF L D. CIT(A) AND SUBMITTED THAT ON AS MANY AS FOUR OCCASIONS, THE AS SESSEE WAS PROVIDED REASONABLE OPPORTUNITY BY THE LD. CIT(A) BUT THE AS SESSEE HAS NOT EVEN BOTHERED TO EITHER RESPOND OR ATTEND TO THE APPELLA TE PROCEEDINGS. IT WAS FURTHER SUBMITTED THAT THERE IS NOTHING ON RECORD W HICH SHOWS THAT THE ASSESSEE HAS MOVED AN APPLICATION SEEKING SETTLEMEN T OF IMPUGNED DISPUTE UNDER THE VSVS SCHEME. IT WAS ACCORDINGLY SUBMITTE D THAT MORE THAN ADEQUATE OPPORTUNITY HAS BEEN PROVIDED BY THE LD. C IT(A) AND THE MATTER HAS ACCORDINGLY BEEN DECIDED BY THE LD CIT(A) AND THE S AME SHOULD THEREFORE BE CONFIRMED. 4. WE HAVE HEARD THE LD DR AND PURUSED THE MATERIA L AVAILABLE ON RECORD. WE FIND THAT THE MATTER HAS BEEN LISTED FOR HEARING ON COUPLE OF OCCASIONS BY THE LD CIT(A) AND HAS BEEN ADJOURNED FROM TIME TO T IME. WE BELIEVE THAT THE ASSESSEE CANNOT SIT BACK AND RELAX MERELY BY FILING ITS APPEAL AND NEEDS TO BE VIGILANT AND RESPONSIVE TO ATTEND TO THE NOTICES IS SUED BY THE APPELLATE AUTHORITIES AND NON-ATTENDING TO THE PROCEEDINGS AN D NOT RESPONDING TO THE NOTICES CANNOT BE ENCOURAGED AS THE SAME BURDENED A ND CLOGS THE JUDICIAL SYSTEM. AT THE SAME TIME, WE FIND THAT THERE IS NO FINDING RECORDED BY THE LD CIT(A) AND THE MATTER HAS BEEN DECIDED BY THE LD CI T(A) SUMMARILY WITHOUT DECIDING ON MERITS. GIVEN THAT THE ASSESSEE THROUG H ITS AUTHORIZED REPRESENTATIVE HAS STATED THAT IT IS CONTEMPLATING FILING AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME IN THE NEAR FUTURE AND THUS INTEND TO END THIS LITIGATION THOUGH NOTHING HAS BEEN BROUGHT ON RECOR D TO THIS EFFECT, WE FIND THAT NO USEFUL PURPOSE WOULD BE SERVED IN GRANTING FURTHER ADJOURNMENT IN THE MATTER. AT THE SAME TIME, GIVEN THAT THE MATTER HA S NOT BEEN DECIDED ON MERITS, WE DEEM IT APPROPRIATE TO REMAND THE MATTER TO THE FILE OF THE LD CIT(A) TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSES SEE, SHOULD THE ASSESSEE WISHES TO AVAIL OF THE SAME. THIS WILL NOT PREJUDI CE THE RIGHT OF THE ASSESSEE ITA NO. 91/JP/2018 M/S BADRI PRASAD RAM GOPAL DA LL MILL VS. ITO, ALWAR 3 IN AVAILING OF THE AFORESAID SETTLEMENT SCHEME. WHE RE THE ASSESSEE SO DECIDES TO OPT FOR THE SCHEME AND HAS TAKEN NECESSARY STEPS AS SO SPECIFIED THEREIN, HE CAN BRING THE SAME TO THE NOTICE OF THE LD CIT(A ) WHO SHALL THEN DECIDE AND TAKE APPROPRIATE ACTION AS PER LAW. 5. WITH THE AFORESAID DIRECTIONS, THE MATTER IS SET -ASIDE TO THE FILE OF THE LD CIT(A) WHO SHALL DECIDE THE SAME AFRESH AFTER PROVI DING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. 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- M/S BADRI PRASAD RAM GOPAL DALL MILL , ALWAR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-2(2), ALWAR 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. 91/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR