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Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR
Before: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 705/JP/2017
PER SHRI KUL BHARAT, J.M.
This appeal by the assessee is directed against the order of ld. CIT (A)-4, Jaipur dated 23.08.2017 pertaining to A.Y. 2013-14. The assessee has raised the following grounds of appeal :-
On the facts and in the circumstances and in law the ld. CIT (A) erred in rejecting the grounds taken by assessee in appeal memo and dismissing the appeal of the assessee in limine by erroneously holding that the assessee is not interested in filing the supportive details for the appeal filed and pursuing it further. 2. On the facts and in the circumstances and in law the ld. CIT (A) erred in not deciding the appeals on merit.
2 ITA No. 705/JP/2017 Shri Sandeep Chhabra, Jaipur.
On the facts and in the circumstances and in law the ld. CIT (A) erred in deciding the appeal of the assessee without providing adequate opportunity of hearing. The order passed by ld. CIT (A) is against the principle of natural justice and deserves to be set aside. 4. The order passed by ld. AO u/s 153A read with section 143(3) of the Income Tax Act is bad in law, void ab-initio, and deserves to be annulled because of the following reasons :-
(i) The assessment is purely based on the recommendation in appraisal report. The AO has not applied his mind. It is contended that the AO’s opinion cannot be substituted by another officer’s opinion. (ii) That the order of the ld. Assessing Officer is arbitrary, whimsical, capricious, perverse and against the law and facts of the case.
The ld. CIT (A) has erred in not deciding this legal issue on merit by passing speaking order on merit.
On the facts and in the circumstances of the case and in law the addition of Rs. 68,40,468/- made by ld. AO on account of alleged unrecorded/unaccounted payment made to M/s. Alumayer India Pvt. Ltd. worked out by ld AO on the basis of page No. 41-43 of Annexure BS-11 seized from residence of Shri Neeraj Ajmera and by ignoring the other seized material found from residence of assessee is unwarranted, highly unjustified and deserves to be deleted.
The assessee prays for leave to add, to amend, to delete, to modify the all or any grounds of appeal on or before the hearing of appeal.
2 At the time of hearing, ld. Counsel for the assessee submitted that the
impugned order was passed ex parte without providing any opportunity to the
assessee which has caused serious prejudice to the assessee and resulted into gross
miscarriage of justice.
2.1 On the contrary, the ld. D/R opposed the submissions and pointed out various
opportunities were given to the assessee.
3 ITA No. 705/JP/2017 Shri Sandeep Chhabra, Jaipur.
2.2. We have heard rival contentions, perused the material on record and gone
through the orders of the authorities below. The ld. CIT (A) has observed in para 3
of his order as under :-
“ 3. During the course of appellate proceedings, various notices fixing the dates of hearing were issued, the details of which are tabulated as under :- Date of Notice Date of hearing Remarks 1.10.2015 19.10.2015 No compliance 9.6.2016 29.6.2016 Adjournment letter filed. The case adjourned to 12.7.2016. - 12.7.2016 No compliance 10.8.2016 22.8.2016 Adjournment letter filed. The case adjourned to 26.8.2016. - 26.8.2016 No compliance 5.6.2017 21.6.2017 No compliance 9.8.2017 21.8.2017 No compliance
It is clear from the above that the appellant was offered as many as 7 opportunities. However, no compliance or no submissions were made on these dates. The appeal is therefore, decided on the basis of facts on record.”
We find that ld. CIT (A) has given sufficient opportunity to the assessee. However, in
the interest of principles of natural justice, we deem it proper to set aside the order
of ld. CIT (A) to decide the appeal on merit. In view of the fact that the assessee
was granted various opportunities by the ld. CIT (A), a cost of Rs. 2000/- is imposed
on the assessee. The assessee would himself appear before the ld. CIT (A). The ld.
CIT (A) would decide the issue on merit expeditiously. The assessee is directed not
4 ITA No. 705/JP/2017 Shri Sandeep Chhabra, Jaipur. to seek any adjournment without any reasonable cause. Appeal of the assessee is allowed for statistical purposes in the terms indicated hereinabove. 3. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 25/10/2017. Sd/- Sd/- ¼dqy Hkkjr ½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Kul Bharat) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 25/10/2017. das/
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vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत