Shri Ram Narayan Bugaliya Jaipur v. Income Tax Officer Ward 7 2 Jaipur

Ita No 875 Jp 201 7 Shri Ram Narayan Bugaliya Vs Ito Ward 7 2 Jaipur 1 Vk Dj Vihyh Vf Kdj K T Iqj U K Ihb T Iqj In The Income Tax Appellate Tribunal Jaipur Benches Smc Jaipur Jh Fot Ikwy Jko U Kf D Lnl Ds Le K Before Shri Vijay Paul Rao Judicial Member Vk Dj Vihy La Ita No 875 Jp 2017 Fu Kzkj K Ok Z Assessment Year 2009 10 Shri Ram Narayan Bugaliya Village Pindolai Bugaliya Ki Dhani Post Machwa Via Kalwar Jaipur 302 012 Raj Cuke Vs The Ito Ward 7 2 Jaipur Lfkk H Ys Kk La Thvkbzvkj La Pan Gir No Aikpb 1628 D Vihykfkhz Appellant Izr Fkhz Respondent Fu Kzkfjrh Dh Vksj Ls Assessee By Shri Shrawan Gupta Ca Jktlo Dh Vksj Ls Revenue By Shri Ajay Malick Addl Cit Dr Lquokbz Dh Rkjh K Date Of Hearing 27 12 2017 Kksk Kk Dh Rkjh K Date Of Pronouncement 27 12 2017 Vknsk Order Per Vijay Paul Rao Jm This Appeal By The Assessee Is Directed Against Th E Order Of The Ld Cit A 3 Jaipur Dated 22 09 2017 For The Assessee 2009 10 T He Assessee Has Filed The Concise Grounds As Under 1 1 The Impugned Order U S 144 148 Dated 29 12 20 14 Is Bad In Law And On Facts Of The Case For Want Of Jurisdiction Barred By Limitation And Various Other Reasons And Hence The Same May Kindly Be Quas Hed 1 2 The Action Taken U S 147 Is Bad In Law And On F Acts Of The Case For Want Of Jurisdiction And Various Other Reasons And Hence The Same May Kindly Be Quashed Ita No 875 Jp 201 7 Shri Ram Narayan Bugaliya Vs Ito Ward 7 2 Jaipur 2 2 The Ld Ao As Well As Ld Cit A Have Grossly Er Red In Law As Well As On The Facts Of The Case In Passing The Ex Parte Assessment Order And Appellate Order Without Providing The Adequate And Reasonabl E Opportunity Of Being Heard In Gross Breach Of Law Hence The Order So Passed May Kindly Be Quashed And The Additions So May Kindly Be Deleted In Full 3 Rs 10 51 000 The Ld Cit A Has Grossly Erre D In Law As Well As On The Facts Of The Case In Sustaining The Addition Of Rs 10 51 000 On Account Of Cash Deposits In The Bank Account Which Has Been R Eceived As Gift From His Mother Hence The Addition So Made By The Ao And C Onfirmed By The Ld Cit A Is Being Totally Contrary To The Provisions Of Law And Facts On The Record And The Addition May Kindly Be Deleted In Full 4 The Ld Ao Has Grossly Erred In Law As Well As O N The Facts Of The Case In Charging Interest U S 234 A 234 B 234 C Th E Appellant Totally Denies Its Liability Of Charging Of Any Such Interest The Int Erest So Charged Being Contrary To The Provisions Of Law And Facts May Kindly Be D Eleted In Full 5 The Appellant Prays Your Honour Indulgences To A Dd Amend Or Alter Any Or Any Of The Grounds Of The Appeal On Or Before The Date Of Hearing 2 1 I Have Heard The Ld Ar As Well As Ld Dr And Ca Refully Perused The Relevant Material On Record The Assessment Order In This Ca Se Was Passed U S 147 144 Of The I T Act 1961 As The Assessee Did Not Appear Befor E The Ao The Assessment Was Reopened By The Ao On The Ground That There Is A Ca Sh Deposit Of Rs 10 51 Lacs In The Saving Bank Account Of The Assessee With Icici Bank Ltd Jhotwara Jaipur Accordingly The Ao Passed The Ex Parte Assessment Order And Assessed The Said Amount Of Rs 10 51 Lacs As Income Of The Assessee The Assessee Challenged The Action Of The Ao Before The Ld Cit A However De Spite Various Notices The Assessee Did Not Appear Before The Ld Cit A On An Y Of The Dates Of Hearing And Ita No 875 Jp 201 7 Shri Ram Narayan Bugaliya Vs Ito Ward 7 2 Jaipur 3 Consequently The Ld Cit A Has Passed The Impugned Order Ex Parte Confirming The Action Of The Ao 2 2 The Assessee Has Filed The Affidavit As Well As Additional Evidence In Support Of His Claim That None Of The Notices Issued By The Ao Or By The Ld Cit A Was Served Upon Him Therefore The Assessee Was Not Gi Ven Proper Opportunity Of Hearing By The Authorities Below The Assessee Has Claimed That The Amount Of Rs 10 51 Lacs Deposited In The Bank Account Of The A Ssessee Was From Sale Consideration Of Agricultural Land Sold By The Moth Er Of The Assessee Since The Assessee Did Not Appear Before The Authorities Belo W And Has Not Filed Any Documentary Evidences Or Otherwise Explanation To E Xplain The Source Of The Amount Deposited In The Bank Therefore The Author Ities Below Have Assessed The Said Amount As Income Of The Assessee On Perusal O F The Orders Of The Ao As Well As The Ld Cit A It Is Manifest That Though Vario Us Notices Were Issued By The Authorities Below Yet Nothing Has Been Stated About The Services Of Those Notices On The Assessee In View Of The Facts And Circumstance S Of The Case That Assessee Is Residing In A Remote Rural Area Which Is Also Away From Proper Village Therefore Non Receipt Of Notice By The Assessee Cannot Be Rul Ed Out Accordingly Having Regard To The Facts Of The Case As Well As In The I Nterest Of Justice The Matter Is Set Aside To The Record Of The Ao For Giving One More O Pportunity To The Assessee And Then Passing Order Afresh After Considering The Add Itional Evidences Filed By The Ita No 875 Jp 201 7 Shri Ram Narayan Bugaliya Vs Ito Ward 7 2 Jaipur 4 Assessee The Ld Ar Of The Assessee Undertook To Re Ceive The Notices If Any To Be Issued To The Assessee By The Ao Therefore The No Tices On Behalf Of The Assessee May Be Issued To The Ld Ar Of The Assessee Whose A Ddress Is As Under S C Garg Co Advocates 121 Noor Building Iind Floor Opposite Bata Sho Wroom M I Road Jaipur 302 001 Raj Accordingly The Ao Shall Pass The Afresh Order Aft Er Giving Adequate Opportunity Of Being Heard To The Assessee Thus The Appeal Of The Assessee Is Allowed For Statistical Purposes 3 0 In The Result The Appeal Of The Assessee Is A Llowed For Statistical Purposes Order Pronounced In The Open Court On 27 12 2017 Sd Fot Ikwy Jko Vijay Paul Rao U Kf D Lnl Judicial Member Tk Iqj Jaipur Fnukad Dated 27 12 2017 Mishra Vknsk Dh Izfrfyfi Vxzsfkr Copy Of The Order Forwarded To 1 Vihykfkhz The Appellant Shri Ram Narayan Bugaliya Jaipur 2 Izr Fkhz The Respondent The Ito Ward 7 2 Jaipur 3 Vk Dj Vk Qdrvihy Cit A 4 Vk Dj Vk Qdr Cit 5 Fohkkxh Izfrfuf K Vk Dj Vihyh Vf Kdj K T Iqj Dr Itat Jaipur 6 Xkmz Qkbzy Guard File Ita No 875 Jp 2017 Vknskkuqlkj By Order Lgk D Iathdkj Assistant Registrar