SHRI HIMANSHU TANEJA,JAIPUR vs. INCOME TAX OFFICER, WARD-5-1, JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 463/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Shri Himanshu Taneja The ITO, Vs. E-58, Ground Floor, Ward-5(1), Hanuman Path, Shyam Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACVPT3983 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Miss Chanchal Meena (ACIT) lquokbZ dh rkjh[k@ Date of Hearing : 12/10/2020 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 12/10/2020 vkns'k@ ORDER

PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 07.01.2019 of ld. CIT(A)-IV, Jaipur for the assessment year 2010-11. Due to prevailing COVID-19 pandemic condition the hearing of the appeals are concluded through video conference.

2 ITA No. 463/JP/19 Shri Himanshu Taneja vs. ITO

considering the alternative plea of the assessee. Therefore, in the facts

and circumstances of the case I propose to hear and dispose off of this

appeal ex-parte.

“1. On the facts and circumstances of the case, the ld. CIT(A) has grossly erred in law and facts by confirming the action of Ld. AO in treating entire Rs. 266100.00 as income of the assessee. Without prejudice to the same the ld. AO also erred in not allowing corresponding credit of Rs. 27229.00 for tax deducted at source on such income This is most arbitrary, unjust, untenable, bad in fact and in law and in the alternative excessive. 2. On the facts and circumstances of the case, the ld. AO has erred in initiating the penalty under section 271(1)(c) of the Income Tax Act, 1961 upon aforesaid addition. 3. On the facts and circumstances of the case, the ld. Appellate Authority erred in law and facts by concluding assessing exparte without providing reasonable opportunity of being heard to the assessee and without even rejecting adjourning application of assessee. 4. On the facts and circumstances of the case, the ld. AO grossly erred in assuming jurisdiction under section 147/148 due to following reasons: A. The reasons recorded for reopening the assessment were undated meaning thereby that they were not recorded before issue of notice for reopening.

3 ITA No. 463/JP/19 Shri Himanshu Taneja vs. ITO

B. Proper sanction was not accorded as per section 151 by competent authority. The sanction was undated, not by authority required to grant sanction and in addition to same, the sanction was granted without application of independent mind and in a mechanized manner by writing only “Yes”. Thus, the assessment proceedings in pursuance of above are prayed to be quashed. 5. On the facts and circumstances of the case, the assessment done on assessee was void and liable to be quashed as the authority passing the order was different from the authority who issued notice under section 148. Same is a serious jurisdictionary defect which is not curable. 6. The appellant hereby crave leave to add, alter, amend or substitute one or more grounds of appeal at the time of hearing.”

the ld. CIT(A) the assessee has not appeared before the ld. CIT(A) or filed

any submission, therefore, the ld. CIT(A) had no option but to decide the

appeal ex-parte.

against the reopening of the assessment as well as the merits of the

addition. The assessee has also taken an alternative plea that a credit of

Rs. 27,229/- for TDS was not given by the AO as well as by the ld. CIT(A).

Accordingly, in the facts and circumstances of the case, when the ld.

4 ITA No. 463/JP/19 Shri Himanshu Taneja vs. ITO CIT(A) has dismissed the appeal of the assessee without even considering

the objection of the assessee, the impugned order of the ld. CIT(A) set

aside and the matter is remanded to the record of the ld. CIT(A) for

deciding the same afresh after giving one more opportunity of hearing to

the assessee.

In the result, the appeal of the assessee is allowed for statistical

purposes.

Order pronounced in the open court on 12/10/2020.

Sd/- ¼ fot; iky jko ½ (VIJAY PAL RAO) U;kf;d lnL; @Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 12/10/2020 *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Himanshu Taneja, Jaipur. 1. izR;Fkh@ The Respondent- ITO, ward-5(1), Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 463/JP/19) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत