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Income Tax Appellate Tribunal - Jaipur

Smt. Prem Devi C/O- Goyal Rajesh & ... vs Ito Ward-1(5), Jaipur, Ward-1(5), ... on 3 September, 2020

                 vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj
   IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR

    Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k
    BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM

                         vk;dj vihy la-@ITA No. 889/JP/2019
                         fu/kZkj.k o"kZ@Assessment Year :2010-11

     Smt. Prem Devi                           cuke The ITO,
     4231, Hida Ki Mori, Surajpol Bazar, Vs. Ward 1(5),
     Jaipur                                         Jaipur
     LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APDPD4819C
     vihykFkhZ@Appellant                           izR;FkhZ@Respondent

                      fu/kZkfjrh dh vksj ls@ Assessee by : None
             jktLo dh vksj ls@ Revenue by : Ms. Chanchal Meena (ACIT)
            lquokbZ dh rkjh[k@ Date of Hearing       : 01/09/2020
            mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 03/09/2020

                                vkns'k@ ORDER

PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)- 1, Jaipur dated 09.05.2019 wherein the assessee has taken following grounds of appeal:-

"1. On the facts and circumstances of the case, the ld. CIT (Appeals)-1, Jaipur has erred in confirming the action of the ld. AO of reopening the case under section 147/148 without obtaining proper sanction under section 151 of the Income Tax Act, 1961. The ld. appellate authority has further disregarded the various judicial precedents in the matter as quoted by the assessee. The assessment in pursuance of such invalid sanction is thus prayed for being quashed and entire proceedings to be held void ab initio.

2. On the facts and circumstances of the case, the ld. CIT(A)-01, Jaipur erred in confirming the action of the ld. AO of reopening the ITA No. 889/JP/2019 Smt. Prem Devi, Jaipur Vs. ITO, Jaipur case under section 147/148 without having any reason to believe on the date of issuance of notice that the income has escaped assessment. The assessment in pursuance of such invalid sanction is thus prayed for being quashed and entire proceedings to be held void ab initio.

3. On the facts and circumstances of the case, the ld. CIT(A)-01, Jaipur has erred in partly confirming the action of the ld. AO of not accepting the cash opening balance of the assessee in view of the circumstances of the assessee and without proper consideration of documents and submissions made by the assessee. The addition in pursuance of such no. acceptance is thus prayed to be deleted.

4. On the facts and circumstances of the case, the ld. CIT(A)-01, Jaipur erred in confirming the action of ld. AO of making addition on account of opening balance of assessee in the relevant year inspite of the year to which it relates. Thus, the addition thus made is prayed for being annulled.

2. The hearing of the matter was scheduled through video conferencing in view of the ongoing Covid-19 pandemic situation prevailing in the country. None has appeared on behalf of the assessee nor any adjournment application was filed inspite of best efforts made by the Registry to reach out to the ld A/R. Given that the appeal was filed way back in June 2019 and the hearing in the matter has been adjourned from time to time, we find that no useful purpose would be served in adjourning the matter any further and it was accordingly decided to hear the ld DR and decide the matter based on material available on record.

3. During the course of hearing, the ld DR taken us through the findings of the AO and the ld CIT(A) and we have carefully examined the same and 2 ITA No. 889/JP/2019 Smt. Prem Devi, Jaipur Vs. ITO, Jaipur donot see any infirmity in the said findings. Nothing has been brought on record to controvert the following findings of the ld CIT(A) which are hereby confirmed:

Smt. Prem Devi, Jaipur Vs. ITO, Jaipur 4 ITA No. 889/JP/2019 Smt. Prem Devi, Jaipur Vs. ITO, Jaipur 5 ITA No. 889/JP/2019 Smt. Prem Devi, Jaipur Vs. ITO, Jaipur In the result, appeal of the assessee is dismissed.

Smt. Prem Devi, Jaipur Vs. ITO, Jaipur Order pronounced in the open Court on 03/09/2020.

              Sd/-                                           Sd/-
         ¼fot; iky jko½                                 ¼foØe flag ;kno½
        (Vijay Pal Rao)                             (Vikram Singh Yadav)
U;kf;d lnL;@Judicial Member                   ys[kk lnL;@Accountant Member

Tk;iqj@Jaipur
fnukad@Dated:- 03/09/2020
*Ganesh Kr.

vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:

1. vihykFkhZ@The Appellant- Smt. Prem Devi, Jaipur

2. izR;FkhZ@ The Respondent- The ITO, Ward 1(5), Jaipur

3. vk;dj vk;qDr@ CIT

4. vk;dj vk;qDr@ CIT(A)

5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur.

6. xkMZ QkbZy@ Guard File {ITA No. 889/JP/2019} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar 7