RAJA RAM GURJAR, Jaipur V. DCIT, Jaipur

ITA 937/JPR/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2101 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 29-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK
• Keywords: Principle of natural justice; Additional evidence
• Section: 143(3); 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM VK;DJ VIHY LA-@ ITA NO. 937/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11. RAJA RAM GURJAR, 289, TARUCHHAYA NAGAR, TONK ROAD, JAIPUR. CUKE VS. THE DCIT, CENTRAL CIRCLE-1, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ALGPG 2926 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI ROHAN SOGANI (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 24.08.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 29/08/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS APPEAL BY THE ASSESSEE IS FILED AGAINST THE OR DER OF LD. CIT (A), CENTRAL, JAIPUR DATED 10.09.2013 PERTAINING TO ASSESSMENT YE AR 2010-11. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT (A) HAS ERRED IN CONFIRMING THE ACTION OF LD. AO IN DECIDING THE CASE EX- PARTE WITHOUT FOLLOWING PROPER COURSE OF LAW AND P5 ROVIDING OPPORTUNITY TO THE ASSESSEE FOR PRESENTING THE CASE . THE ACTION OF THE LD. CIT (A) IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE FACTS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY QUASHING THE ENTIRE ASSESSMENT ORDER WHICH IS PASSED IN GROSS VIOLATION OF PRINCIP LES OF NATURAL JUSTICE. 2. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. CIT (A) HAS ERRED IN CONFIRMING THE ACTION OF LD. AO IN MAKING ADDITION OF RS. 55,00,000/- FOR ALLEGED UNEXPLAINED DEPOSITS MA DE IN PUNJAB NATIONAL BANK, RAJA PARK, JAIPUR. THE ACTION OF LD. CIT (A) IS ILLEGAL, 2 ITA NO. 937/JP/2013 SHRI RAJARAM GURJAR, JAIPUR. UNJUSTIFIED, ARBITRARY AND AGAINST THE FACTS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY DELETING THE SAID ADDITION OF RS. 55,00,000/-. 3. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. CIT (A) HAS ERRED IN CONFIRMING THE ACTION OF LD. AO IN MAKING ADDITION OF RS. 13,54,600/- FOR ALLEGED UNEXPLAINED DEPOSITS MADE IN PUNJAB NATIONAL BANK, JAWAHAR NAGAR, JAIPUR. THE ACTION OF LD. CIT (A) IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE FAC TS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY DELETING THE SAID ADDITION OF RS. 13,54,600/-. 4. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. CIT (A) HAS ERRED IN DISMISSING THE GROUND OF APPEAL BE FORE HIM REGARDING ADDITION OF RS. 26,38,896/- U/S 69B OF THE I.T. ACT , 1961 MADE BY THE LD. A.O. AND HOLDING THAT SINCE NO SEPARATE ADDITIO N IS MADE BY THE LD. A.O. THE GROUND OF APPEAL BECOMES REDUNDANT AND INF RUCTUOUS. THE ACTION OF LD. CIT (A) IS ILLEGAL, UNJUSTIFIED, ARBI TRARY AND AGAINST THE FACTS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY DELETING THE SAID ADDITION OF RS. 26,38,896/-. 5. THE ASSESSEE CRAVES HIS RIGHT TO ADD, AMEND OR A LTER ANY OF THE GROUNDS ON OR BEFORE THE HEARING. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS FILED CERTAIN ADDITIONAL EVIDENCES UND ER RULE 29 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963. HE SUBMITTED THAT THE ASSESSEE, IN THE YEAR UNDER APPEAL, WAS ENGAGED IN THE BUSINESS OF BUYING AND S ELLING OF LAND ON COMMISSION BASIS FROM THE PERSONS MENTIONED IN THE APPLICATION . THE LD. COUNSEL ALSO SUBMITTED THAT THERE ARE COPIES OF AGREEMENTS WHICH WOULD DEM ONSTRATE THAT THE AUTHORITIES BELOW ARE NOT JUSTIFIED IN MAKING THE ADDITIONS. 3. PER CONTRA, THE LD. D/R OPPOSED THE SUBMISSIONS. 4. WE HAVE HEARD RIVAL CONTENTIONS, PERUSED THE MAT ERIAL ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THE A SSESSEE VIDE APPLICATION DATED 24.08.2017 HAS FILED CERTAIN EVIDENCES. WE FIND THA T THE ASSESSMENT WAS COMPLETED UNDER SECTION 143(3) READ WITH SECTION 144 OF THE I NCOME TAX ACT, 1961 (HEREINAFTER 3 ITA NO. 937/JP/2013 SHRI RAJARAM GURJAR, JAIPUR. REFERRED TO AS THE ACT). THE LD. CIT (A) HAS MENTI ONED THAT NO ONE CAME TO ATTEND THE PROCEEDINGS. THEREFORE, THE APPEAL WAS DISMISSE D WITHOUT ANY EFFECTIVE REPRESENTATION ON BEHALF OF THE ASSESSEE. UNDER TH ESE FACTS, WE DEEM IT PROPER TO SET ASIDE THE ORDER OF LD. CIT (A) AND RESTORE THE ASSESSMENT TO THE FILE OF THE A.O. FOR FRAMING THE ASSESSMENT DENOVO AFTER CONSIDERING THE EVIDENCES AS FILED BY THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29.08.20 17. SD/- SD/- ( HKKXPUN ( DQY HKKJR ) ( BHAGCHAND) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 29/08/2017. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI RAJARAM GURJAR, JAIPUR. 2. THE RESPONDENT THE DCIT CENTRAL CIRCLE-1, JAIP UR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 937/JP/2013) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 4 ITA NO. 937/JP/2013 SHRI RAJARAM GURJAR, JAIPUR.