Jagdish Gurjar, Bhilwara V. ACIT, Circle, Bhilwara

ITA 93/JODH/2019

AI Insights

This case involves an appeal by Shri Jagdish Gurjar against the order of the ld. CIT(A), Ajmer, which confirmed an addition of Rs. 8,97,460 to the assessee's income for the assessment year 2014-15. The addition was based on information received from Hindustan Zinc Ltd. (HZL) under section 133(6) of the Income Tax Act. The CIT(A) dismissed the appeal ex-parte as the assessee did not provide any written submission during the appellate proceedings. The Income Tax Appellate Tribunal (ITAT) found that the assessee was deprived of the opportunity to contest the case on merit and thus restored the appeal to the CIT(A) for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122758 (ITAT-JODHPUR)
• Duration Of Justice: 3 year(s) 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 21-03-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 27-03-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3); 133(6)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER 93/Jodh/2019 (ASSESSMENT YEAR- 2014-15) Shri Jagdish Gurjar Bavala Ka Khera, Hurda Gulabpura, Bhilwara Vs The ACIT Circle Bhilwara (Appellant) (Respondent) PAN NO.ANMPG 6556 C Assessee By Shri Hemant Chhajed, CA Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 22/03/2023 Date of Pronouncement 23 /03/2023 O R D E R PER: SHRI MANISH BORAD, AM This is an appeal filed by the assessee against the order of the ld. CIT(A), Ajmer dated 23-08-2017 for the assessment year 2014-15 raising therein solitary ground of appeal as under:- 2 ITA NO. 93/JODH/2019 SHRI JAGDISH GURJAR VS ACIT, CIRCLE, BHILWARA ‘’The impugned addition of Rs.,97,450/- made to the return income in the order u/s 143(3) dated 01-12- 2016 are bad in law and on facts for want of jurisdiction and small reason and hence the same kindly be deleted.’’ 2.1 We have heard both the parties and perused the materials available on record wherein it is noticed that the ld. CIT(A) has passed the impugned order dated 23-08-2017 ex-parte by observing as under:- ‘’4.2 I have gone through the assessment order and grounds of appeal carefully. It is seen that the addition has ben made by the AO on the basis of information received by the AO u/s 133(6) from Hindustan Zinc Ltd. (HZL). Before making addition, the assessee was given the opportunity to reconcile the difference between the payment shown by the Hindustan Zinc Ltd. (HZL) to the appellant and receipt shown by the appellant from Hindustan Zinc Ltd. (HZL). During the course of appellate proceedings, the appellant has not furnished any written submission on the issue. Therefore, in view of the facts discussed by the AO in the assessment order, the addition of Rs.8,97,460/- made by the AO is hereby confirmed. 5.0 In the result, the appeal is dismissed.’’ From the records, we find that the ld. CIT(A) has dismissed the appeal of the assessee in view of the assessment order dated 01-12- 2016 but it appears that the assessee was deprived off to contest the case before the ld. CIT(A) on merit. We feel that in the interest of equity and justice, the assessee should be provided one more opportunity to argue the case before the ld. CIT(A). Hence, the appeal 3 ITA NO. 93/JODH/2019 SHRI JAGDISH GURJAR VS ACIT, CIRCLE, BHILWARA of the assessee is restored to the file of the ld. CIT(A) for providing opportunity of being heard to the assessee and the assessee is also directed to submit the necessary papers/ written submission before the ld. CIT(A) to argue the case without taking any adjournment on frivolous ground. Thus the appeal of the assessee is allowed for statistical purposes. 3.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 23 /03/2023. Sd/- Sd/- (KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 23 /03/2023 *Mishra Copy to: 1. The Appellant 2. The Respondent 3. The CIT 5. The DR 6. Guard File Assistant Registrar Jodhpur Bench