JITENDRA KOTRIWAL, Jaipur v. ITO, Jaipur

ITA 354/JPR/2017 | 2008-2009
Pronouncement Date: 23-11-2017 | Result: Allowed

Appeal Details

RSA Number 35423114 RSA 2017
Assessee PAN AOSPK2754F
Bench Jaipur
Appeal Number ITA 354/JPR/2017
Duration Of Justice 6 month(s) 19 day(s)
Appellant JITENDRA KOTRIWAL, Jaipur
Respondent ITO, Jaipur
Appeal Type Income Tax Appeal
Pronouncement Date 23-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 23-11-2017
Assessment Year 2008-2009
Appeal Filed On 04-05-2017
Judgment Text
VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES (SMC) JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 354/JP/2017 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2008-09 MADHU AGRAWAL L/H LATE SHRI JITENDRA KOTRIWAL 2/146 VIDHYADHAR NAGAR JAIPUR. CUKE VS. INCOME TAX OFFICER WARD 4(2) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AOSPK 2754 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : WRITTEN SUBMISSIONS & SHRI ASHWIN RATHI (CA) JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM ROY (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21/11/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 23/11/2017 VKNS'K@ ORDER PER: BHAGCHAND A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE EMANATES FR OM THE ORDER OF THE LD. CIT(A) BIKANER DATED 17/03/2015 FOR THE A.Y . 2008-09 WHEREIN THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 1. THE LD. CIT(A) HAS ERRED IN DISMISSING THE APPE AL. 2. THE SELECTION OF CASE FOR SCRUTINY WAS BAD IN LA W AND FACTS. ITA 354/JP/2017_ MADHU KOTRIWAL L/H JITENDRA KOTRIWAL VS ITO 2 3. ADDITION OF RS. 11 20 000/- ON ACCOUNT OF UNEXPL AINED INVESTMENT WAS BAD IN LAW AND FACTS. 4. CHARGING OF INTEREST U/S 234A 234B OF RS. 1 55 655/- WAS BAD IN LAW AND FACTS. 2. AT THE TIME OF HEARING THE LD AR OF THE ASSESSE E HAS SUBMITTED THAT THE ISSUE RAISED IN THE APPEAL MAY BE RESTORED BACK TO THE FILE OF THE ASSESSING OFFICER AS THE LD. CIT(A) HAS DECIDED IT EX PARTE. 3. ON THE OTHER HAND THE LD DR HAS SUBMITTED THAT THE ISSUE MAY BE DECIDED AT THE LEVEL OF HONBLE ITAT. 4. I HAVE HEARD BOTH THE SIDES ON THIS ISSUE. THE LD . CIT(A) HAS ISSUED VARIOUS NOTICES BUT AFTER NOTICE DATED 17/2/ 2014 WHERE THE DATE OF HEARING WAS FIXED ON 26/2/2014 ONWARDS THE COMMEN TS OF THE POST OFFICE WAS LEFT. THUS THIS FACT SUGGESTS THAT THE N OTICES ISSUED FOR FIXING THE HEARING FROM 26/2/2014 ONWARDS WERE NOT SERVED ON THE ASSESSEE. THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER. THE LD A R DURING THE HEARING HAS SUBMITTED THAT IF THE APPEAL IS RESTORE D BACK TO THE FILE OF THE LD. CIT(A) THEN THE ASSESSEE WILL COOPERATE AND A PPEAR BEFORE THE LD. CIT(A) AND WILL ALSO SUBMIT NECESSARY DOCUMENTS/D ETAILS ON THE APPOINTED DATE. IN VIEW OF THESE PLEADINGS AND IN TH E INTEREST OF JUSTICE AND EQUITY I RESTORE THE APPEAL BACK TO THE FILE O F THE LD. CIT(A) TO BE ITA 354/JP/2017_ MADHU KOTRIWAL L/H JITENDRA KOTRIWAL VS ITO 3 DECIDED AFRESH ON MERITS AFTER PROVIDING REASONABLE AND EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 23/11/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 23 RD NOVEMBER 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. MADHU AGARWAL JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO WARD 4(2) JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR ITAT JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 354/JP/2017) VKNS'KKUQLKJ @ BY ORDER LGK;D IATHDKJ @ ASST. REGISTRAR