Income Tax Appellate Tribunal - Jaipur
Raja Ram Gurjar, Jaipur vs Dcit, Jaipur on 29 August, 2017
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
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BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM
vk;dj vihy la-@ITA No. 937/JP/2013
fu/kZkj.k o"kZ@Assessment Year : 2010-11.
Raja Ram Gurjar, cuke The DCIT,
289, Taruchhaya Nagar, Vs. Central Circle-1,
Tonk Road, Jaipur.
Jaipur.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ALGPG 2926 G
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani (CA)
jktLo dh vksj ls@ Revenue by: Shri R.A. Verma (Addl. CIT)
lquokbZ dh rkjh[k@ Date of Hearing : 24.08.2017.
?kks"k.kk dh rkjh[k@ Date of Pronouncement : 29/08/2017.
vkns'k@ ORDER
PER SHRI KUL BHARAT, JM.
This appeal by the assessee is filed against the order of ld. CIT (A), Central, Jaipur dated 10.09.2013 pertaining to assessment year 2010-11. The assessee has raised the following grounds of appeal :-
" 1. In the facts and circumstances of the case and in law the ld. CIT (A) has erred in confirming the action of ld. AO in deciding the case ex-
parte without following proper course of law and p5roviding opportunity to the assessee for presenting the case. The action of the ld. CIT (A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by quashing the entire assessment order which is passed in gross violation of principles of natural justice.
2. In the facts and circumstances of the case and in law the ld. CIT (A) has erred in confirming the action of ld. AO in making addition of Rs. 55,00,000/- for alleged unexplained deposits made in Punjab National Bank, Raja Park, Jaipur. The action of ld. CIT (A) is illegal, 2 ITA No. 937/JP/2013 Shri Rajaram Gurjar, Jaipur.
unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the said addition of Rs. 55,00,000/-.
3. In the facts and circumstances of the case and in law the ld. CIT (A) has erred in confirming the action of ld. AO in MAKING ADDITION OF Rs. 13,54,600/- for alleged unexplained deposits made in Punjab National Bank, Jawahar Nagar, Jaipur. The action of ld. CIT (A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the said addition of Rs. 13,54,600/-.
4. In the facts and circumstances of the case and in law the ld. CIT (A) has erred in dismissing the ground of appeal before him regarding addition of Rs. 26,38,896/- u/s 69B of the I.T. Act, 1961 made by the ld. A.O. and holding that since no separate addition is made by the ld. A.O. the ground of appeal becomes redundant and infructuous. The action of ld. CIT (A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the said addition of Rs. 26,38,896/-.
5. The assessee craves his right to add, amend or alter any of the grounds on or before the hearing.
2. At the time of hearing, the ld. Counsel for the assessee submitted that the assessee has filed certain additional evidences under rule 29 of the Income Tax Appellate Tribunal Rules, 1963. He submitted that the assessee, in the year under appeal, was engaged in the business of buying and selling of land on commission basis from the persons mentioned in the application. The ld. Counsel also submitted that there are copies of agreements which would demonstrate that the authorities below are not justified in making the additions.
3. Per contra, the ld. D/R opposed the submissions.
4. We have heard rival contentions, perused the material on record and gone through the orders of the authorities below. The assessee vide application dated 24.08.2017 has filed certain evidences. We find that the assessment was completed under section 143(3) read with section 144 of the Income Tax Act, 1961 (hereinafter 3 ITA No. 937/JP/2013 Shri Rajaram Gurjar, Jaipur.
referred to as the Act). The ld. CIT (A) has mentioned that no one came to attend the proceedings. Therefore, the appeal was dismissed without any effective representation on behalf of the assessee. Under these facts, we deem it proper to set aside the order of ld. CIT (A) and restore the assessment to the file of the A.O. for framing the assessment denovo after considering the evidences as filed by the assessee.
5. In the result, appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 29.08.2017.
Sd/- Sd/-
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( BHAGCHAND) ( KUL BHARAT )
ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member
Jaipur
Dated:- 29/08/2017.
Das/
vkns'k dh izfrfyfi vxzfs "kr@Copy of the order forwarded to:
1. The Appellant- Shri Rajaram Gurjar, Jaipur.
2. The Respondent - The DCIT Central Circle-1, Jaipur.
3. The CIT(A).
4. The CIT,
5. The DR, ITAT, Jaipur
6. Guard File (ITA No. 937/JP/2013) vkns'kkuqlkj@ By order, lgk;d iathdkj@ Assistant. Registrar 4 ITA No. 937/JP/2013 Shri Rajaram Gurjar, Jaipur.