MURARI LAL KHANDELWAL THROUGH L/H HARI OM GUPTA, BHARATPUR V. ACIT, BHARATPUR

ITSSA 2/JPR/2014

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3039 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 21-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 07-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P MEENA JCIT DHK
• Assessee Lawyers: CHANDRA MOHAN SHARMA

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- @ ITSSA NO. 02/JP/2014 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR/BLOCK PERIOD : 1987-88 TO 1997-98 (UP TO 25.02.1997). LATE SH. MURAR I LAL KHANDELWAR (AOP) THROUGH L/HS HARI OM GUPTA ETC., KUMHER (BHARATPUR). CUKE VS. THE ASST. COMMISSIONER OF INCOME TAX, BHARATPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ALGPG4774N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI CHANDRA MOHAN SHARMA(ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 07.03.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : /03/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT (A), AT ALWAR, DATED 27.05.2014 PERTAINING TO BLOCK PERIOD 1987-88 TO 1997-98. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. AS PER FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE THE LD. CIT(A) ALWAR HAS GROSSLY ERRED BY CONFIRMING THE PENALTY I MPOSED BY THE AO TO THE EXTENT OF RS. 698360/- U/ 158BFA(2) OF THE INCO ME TAX ACT, 1961. 2. NO PROPER OPPORTUNITY HAS BEEN PROVIDED BY LD. CIT( A) TO THE ASSESSEE. 2. BRIEFLY, STATED THE FACTS ARE THAT THE ASSESSING OFFICER OBSERVED THAT THE ASSESSMENT WAS COMPLETED OF TOTAL UNDISCLOSED INCOM E OF RS. 39,59,667/- AGAINST 2 ITSSA NO. 02/JP/2014 LATE SHRI MURARI LAL KHANDELWAL. RETURNED INCOME OF RS.185600/-. FINALLY, AFTER APP EAL EFFECT, TOTAL UNDISCLOSED INCOME WAS ARRIVED AT 14,26,414/-. ACCORDINGLY HE I MPOSED PENALTY OF RS. 7,62,488/- DURING THE PENALTY PROCEEDINGS, THERE WAS NO REPRES ENTATIVE ON BEHALF OF THE ASSESSEE. AGGRIEVED BY THE PENALTY ORDER DATED 26/ 6/2008, THE ASSESSEE PREFERRED AN APPEAL BEFORE LD. CIT(A). THE LD. CIT(A), HOWEV ER REDUCED THE PENALTY AND GRANTED OF RS. 24,128/-. NOW, THE ASSESSEE IS FURT HER APPEAL BEFORE THIS TRIBUNAL. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMIT TED THAT THE ASSESSEE WAS NOT AFFORDED SUFFICIENT OPPORTUNITIES BY THE AUTHORITIE S BELOW AND THE ASSESSEE COULD NOT REPRESENT ITS CASE. HE FURTHER SUBMITTED THAT IN TH E INTEREST OF JUSTICE AND IN ALL FAIR PLAY THE ASSESSEE MAY BE GRANTED AN OPPORTUNITY FOR REPRESENTING THE CASE. 3. ON THE CONTRARY, THE LD. DEPARTMENTAL REPRESENTA TIVES OPPOSED THE SUBMISSIONS AND SUBMITTED THAT SUFFICIENT OPPORTUNI TY FOR GRANTED. 4. WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL AVAILABLE ON RECORDS, WE FIND THAT THE LD. CIT (A) HAS OBSERVED THAT THE ASSESSEE WAS GIVEN OPPORTUNITY ON VARIOUS DATES BUT NONE APPEARED ON B EHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE. AFTER CONSIDERING MATERIAL AVA ILABLE RECORD AND TOTALITY OF FACTS WE ARE OF THE CONSIDERED VIEW, A FINAL OPPORTUNITY BE GIVEN TO THE ASESSEE TO REPRESENT HIS CASE BEFORE LD. CIT(A). THEREFORE, W E SET ASIDE IMPUGNED ORDER AND RESTORE THE ORDER OF IMPOSING OF PENALTY FOR ADJUDI CATION BEFORE THE LD. CIT(A). GROUND OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESEE IN ITSS A NO. 02/JP/2014 IS ALLOWED FOR STATISTICAL PURPOSES. 3 ITSSA NO. 02/JP/2014 LATE SHRI MURARI LAL KHANDELWAL. ORDER PRONOUNCED IN THE OPEN COURT ON 21 /03/20 17. SD/- SD/- ( HKKXPUN] ( DQY HKKJR ) (BHAG CHAND ) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 21 /03/2017. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- LATE SHRI MURARI LAL KHANDELWAL KUMHER(BHARTAPUR) 2. THE RESPONDENT THE ASST. COMMISSIONER OF INCOM E TAX, BHARATPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITSSA NO. 02/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 4 ITSSA NO. 02/JP/2014 LATE SHRI MURARI LAL KHANDELWAL.