SMT. JODHI DEVI, SRIMADHOPUR V. INCOME TAX OFFICER, WARD, NEEMKATHANA

ITA 915/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5400 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Corroborative evidences; Condonation of delay

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 LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA- @ ITA NO. 915/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2009-10 SMT. JODHI DEVI VILLAGE SARGOTH SRIMADHOPUR CUKE VS. INCOME TAX OFFICER WARD NEEMKATHANA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: CZOPD9206J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 05/10/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 07/10/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- 04, JAIPUR DATED 07.02.2019 WHEREIN THE ASSESSEE HA S TAKEN FOLLOWING GROUNDS OF APPEAL:- (1) THAT LD. CIT(A) HAS ERRED IN LAW IN IGNORING THE SWORN AFFIDAVIT DATED 18 TH JULY 2017 SUBMITTED IN SUPPORT AND TO EXPLAIN THE REASONABLE CAUSE FOR DELAY IN SUBMISSION OF APPEAL BY 170 DAYS FOR WHICH HE HAD CALLED FOR REMAND REPORT FROM THE LD. AO. (2) THAT LD. CIT(A) WAS NOT JUSTIFIED IN: (I) NOT CONSIDERING THE APPEAL OF THE ASSESSEE ON MERITS AND THEREBY SUSTAINING ADDITION OF RS. 29,91,230/- ON ACCOUNT OF PURCHASE OF NEW AGRICULTURAL LAND. ITA NO. 915/JP/2019 SMT. JODHI DEVI VS. ITO, NEEMKATHANA 2 (II) IGNORING THE REMAND REPORT OF THE LD. AO WHO HAD RECORDED STATEMENT OF THE ASSESSEE ON 9 TH JANUARY, 2019, EXPLAINING WITH SUPPORTING EVIDENCE, THE SOURCES OF RS. 29,91,230/ - IN PURCHASE OF NEW AGRICULTURAL LAND. 2. THE HEARING IN THE MATTER WAS SCHEDULED THROUGH VIDEO CONFERENCING IN VIEW OF ONGOING COVID-19 PANDEMIC SITUATION IN T HE COUNTRY. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF NECE SSARY STEPS TAKEN BY THE REGISTRY BY SENDING NOTICES TO THE ASSESSEE/A/R AT THE GIVEN E-MAIL ADDRESS. 3. IN ITS GROUNDS OF APPEAL, THE ASSESSEE HAS CONTE NDED THAT SHE HAS FILED AN AFFIDAVIT DATED 18 TH JULY, 2017 EXPLAINING THE REASON FOR THE DELAY IN FILING THE APPEAL BEFORE THE LD CIT(A), HOWEVER, THE LD. C IT(A) HAS IGNORED THE SAID AFFIDAVIT AND HAS DISMISSED THE APPEAL AS BARRED BY LIMITATION. 4. IN THIS REGARD, ON PERUSAL OF THE ORDER OF THE L D. CIT(A), WE FIND THAT THE LD CIT(A) HAS TAKEN NOTE OF FACT THAT THE ASSES SEE HAS FILED AN AFFIDAVIT DATED 18.07.2017 SEEKING CONDONATION OF DELAY WHERE IN SHE HAS STATED THAT DELAY TOOK PLACE AS SHE COULD NOT GET NOTICE IN TIM E DUE TO WHICH SHE COULD NOT MEET THE OFFICER AND ATTEND TO THE ASSESSMENT P ROCEEDINGS. THE LD. CIT(A) HAS HOWEVER STATED THAT THE REASONS OFFERED ARE VAGUE AND WITHOUT ANY SUBSTANTIATION. 5. WE FIND THAT THE ASSESSEE IS BASED OUT OF VILLAG E SARGOTH, SRIMADHOPUR AND WHERE SHE HAS STATED IN HER AFFIDAVIT THAT SHE HAS NOT RECEIVED THE NOTICE IN TIME, IT IS LIKELY THAT THE CONSEQUENT ASSESSMEN T ORDER SO PASSED BY THE ASSESSING OFFICER MAY NOT HAVE BEEN RECEIVED BY HER IN TIME AS WELL GIVEN HER RURAL ADDRESS AND LIKELY POSTAL DELAYS AND THE SAME MAY HAVE RESULTED IN DELAY IN FILING THE APPEAL. IN SUCH A SITUATION, I T WOULD HAVE BEEN USEFUL ITA NO. 915/JP/2019 SMT. JODHI DEVI VS. ITO, NEEMKATHANA 3 WHERE THE LD. CIT(A) CALLS FOR A REMAND REPORT FROM THE ASSESSING OFFICER TO VERIFY THE CORRECT POSITION AS PER THE ASSESSMENT R ECORDS IN TERMS OF DISPATCH AND DELIVERY OF THE ASSESSMENT ORDER. IN THIS REGA RD, THE ASSESSEE IN HER GROUNDS OF APPEAL HAS ALSO STATED THAT THE LD. CIT( A) HAS IN FACT CALLED FOR A REMAND REPORT FROM THE AO, HOWEVER, WE DONOT FIND A NY REMAND REPORT OF THE AO ON THE RECORDS AND DISCUSSION AND FINDINGS B Y THE LD CIT(A) IN THIS REGARD. WE THEREFORE FIND THAT IN THE INTEREST OF JUSTICE AND FAIR PLAY, THE MATTER NEEDS TO BE REMANDED BACK TO THE FILE OF LD. CIT(A) TO CONSIDER THE AFFIDAVIT AS WELL AS REMAND REPORT OF THE ASSESSING OFFICER AND THEN DECIDE THE SAME AFRESH KEEPING THE PRINCIPLE OF SUBSTANTIA L JUSTICE INTO ACCOUNT. THE MATTER IS ACCORDINGLY SET-ASIDE TO THE FILE OF THE LD CIT(A) TO 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 07/10/2020. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 07/10/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. JODHI DEVI, SARGOTH 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD NEEMKATHANA 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. 915/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR