Shri Ajay Maheshwari, Bhilwara v. ITO, Ward-5, Bhilwara

ITA 326/JODH/2019 | 2011-2012
Pronouncement Date: 25-11-2019 | Result: Allowed

Appeal Details

RSA Number 32623314 RSA 2019
Assessee PAN APUPM0626D
Bench Jodhpur
Appeal Number ITA 326/JODH/2019
Duration Of Justice 2 month(s) 7 day(s)
Appellant Shri Ajay Maheshwari, Bhilwara
Respondent ITO, Ward-5, Bhilwara
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 25-11-2019
Assessment Year 2011-2012
Appeal Filed On 17-09-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH ES SMC JODHPUR BEFORE: SHRI. N.K.SAINI VICE PRESIDENT ITA NO.326/JODH/2019 ASSESSMENT YEAR : 2011-12 SHRI AJAY MAHESHWARI C/O RAJENDRA JAIN ADVOCATE 106 AKSHAY DEEP COMPLEX 5TH B ROAD SARDARPURA JODHPUR VS. THE ITO WARD-5 BHILWARA PAN NO: APUPM0626D APPELLANT RESPONDENT ASSESSEE BY : SMT. RAKSHA BIRLA C.A REVENUE BY : SHRI GIRISH MEHTA JCIT DR DATE OF HEARING : 25/11/2019 DATE OF PRONOUNCEMENT : 25/11/2019 / ORDER PER N.K. SAINI VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 03/06/2019 OF LD. CIT(A) AJMER. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEA L RELATES TO THE CONFIRMATION OF ADDITION AMOUNTING TO RS. 1 00 000/ - MADE BY THE ASSESSING OFFICER BY MAKING THE DISALLOWANCE OF DEDUCTION CLA IMED BY THE ASSESSEE UNDER SECTION 80C OF THE INCOME TAX ACT 1961 (HERE INAFTER REFERRED TO AS ACT). 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE E-FILED ITS RETURN OF INCOME ON 31/07/2011 DECLARING AN INCOME OF RS. 1 77 210/- . LATER ON THE CASE WAS REOPENED UNDER SECTION 147 OF THE ACT. 4. DURING THE COURSE OF ASSESSMENT PROCEEDINGS THE ASSESSING OFFICER ASKED THE ASSESSEE TO FURNISH THE EVIDENCE FOR DEPOSITING THE AMOUNT OF RS. 1 00 000/- IN TAX SAVING FIXED DEPOSIT ACCOUNT. HE FURTHER OBS ERVED THAT THE ASSESSEE FILED 2 THE COMPUTATION OF TOTAL INCOME OF ORIGINAL RETURN BUT DID NOT FURNISH THE EVIDENCE IN SUPPORT OF THE CLAIM OF DEDUCTION UNDER SECTION 80C OF THE ACT. HE THEREFORE MADE THE ADDITION OF RS. 1 00 000/-. 5. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO PASSED THE EXPARTE ORDER BY OBSERVING THAT THE APPE AL WAS LAST FIXED FOR HEARING ON 03/06/2019 AND NONE ATTENDED ON THE SAID DATE H E THEREFORE CONFIRMED THE ADDITION MADE BY THE ASSESSING OFFICER. 6. NOW THE ASSESSEE IS IN APPEAL. 7. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NEIT HER THE ASSESSING OFFICER NOR THE LD. CIT(A) HAD GIVEN PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND ASSESSING OFFICER DID NOT ASK TO FURNISH THE EV IDENCE RELATING TO THE DEPOSIT OF RS. 1 00 000/-. SHE REQUESTED TO SET ASIDE THIS CASE BACK TO THE FILE OF THE ASSESSING OFFICER FOR GIVING AN APPROPRIATE OPPORTU NITY OF BEING HEARD AND TO CONSIDER THE CLAIM OF THE ASSESSEE. 8. IN HIS RIVAL SUBMISSIONS THE LD. SR. DR SUPPORTE D THE ORDERS OF THE AUTHORITIES BELOW AND OBJECTED FOR SETTING ASIDE THE CASE BACK TO THE FILE OF THE ASSESSING OFFICER. 9. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PA RTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CA SE IT IS AN ADMITTED FACT THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER EXPARTE AN D THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSSE IS THAT THE ASSESSING OFFI CER DID NOT ASK FOR FURNISHING OF THE DETAILS RELATING TO THE CLAIM UNDER SECTION 80C OF THE ACT. ON THE CONTRARY THE ASSESSING OFFICER HAD OBSERVED THAT THE ASSESSE E WAS ASKED TO FURNISH THE PROOF OF PAYMENT OF RS. 1 00 000/-. SINCE THE OBSER VATIONS OF THE ASSESSING OFFICER AND CONTENTION OF THE LD. COUNSEL FOR THE A SSESSEE ARE CONTRADICTORY AND THE LD. CIT(A) HAD PASSED THE IMPUGNED ORDER EX PARTE. I DEEM IT 3 APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE ASSESSING OFFICER FOR DECIDING THE ISSUE AFRESH IN ACCORDANCE WITH LAW AF TER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 10. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 25/11/2019) SD/- ( N.K. SAINI) VICE PRESIDENT AG DATE: 25/11/2019 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR ITAT JODHPUR 6. GUARD FILE