Income Tax Appellate Tribunal - Jaipur
Chandra Kala Sharma, Vidya Vihar, Hari ... vs Ito Ward-2, Jhunjhunu, Ito Ward-2, ... on 21 July, 2020
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES 'A' JAIPUR
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BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ITA No. 259/JP/2019
fu/kZkj.k o"kZ@Assessment Year :2014-15
Smt. Chandra Kala Sharma cuke ITO,
W/o Sh. Ramavatar Sharma Vs. Ward-2,
Vidhya Vihar, Hari Nagar Colony, Jhunjhunu
Pilani, Jhunjhunu
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: EGIPS9187L
vihykFkhZ@Appellant izR;FkhZ@Respondent
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s Assessee by : Sh. Rohan Sogani (CA)
jktLo dh vksj ls@ Revenue by : Ms. Chanchal Meena (Addl. CIT)
lquokbZ dh rkjh[k@ Date of Hearing : 21/07/2020
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 21/07/2020
vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-4, Jaipur dated 28.11.2018 confirming the addition of Rs 68,83,000/- u/s 68 as made by the Assessing officer for Assessment Year 2014-15.
2. The hearing of the matter was scheduled for today through video conferencing in view of the ongoing Covid-19 pandemic situation in the country. Shri Rohan Sogani, C. A. appeared on behalf of the assessee and submitted that the assessee is contemplating to opt for VIVAD SE VISHWAS SCHEME 2020 and as the deadline for the said scheme has been extended till December 20201, the matter may be adjourned.
ITA No. 259/JP/2019Chandra Kala Sharma, Pilani vs. ITO, Jhunjhunu
3. The ld. DR is heard who has drawn our reference to the order of ld. CIT(A) and submitted that as many as 12 opportunities have been provided by the ld CIT(A), however, there is totally no compliance to the notices issued by the ld CIT(A) and the matter has accordingly been decided by the ld CIT(A) confirming the addition made by the AO. It was further submitted that even before the Tribunal, the matter has been listed in the past, however, the authorized representative has sought adjournment from time to time and even today, when the matter was listed for hearing, request has been made for adjourning the matter stating that the assessee is exploring the possibility to opt for VSVS Scheme and there is nothing on record as to when precisely the assessee shall finally decide and apply for such settlement scheme. It was accordingly submitted that more than adequate opportunity has been provided by the ld. CIT(A) and the Tribunal, no useful purpose would be served in providing further opportunity to the assessee. On merits, the ld DR supported the findings of the lower authorities.
4. We have heard the rival submissions and pursued the material available on record. We find that the Assessing officer has passed the impugned order dated 18.11.2016 u/s 143 whereby addition of Rs 68,83,000/- has been made u/s 68 of the Act and which has been confirmed by the ld CIT(A). No doubt, the matter has been listed for hearing before the ld CIT(A) on couple of occasions and has been adjourned from time to time and finally, the matter has been decided ex-parte by the ld CIT(A). However, given that the assessee through her authorized representative has stated that she is contemplating filing an application under VIVAD SE VISHWAS SCHEME in the near future and thus intend to end this litigation and at the same time, no specific time frame has been specified, we find that no useful purpose would be served in granting any further adjournment in the matter and the adjournment application is hereby rejected. At the same time, given that the 2 ITA No. 259/JP/2019 Chandra Kala Sharma, Pilani vs. ITO, Jhunjhunu matter has not been decided on merits, we deem it appropriate to remand the matter to the file of the ld CIT(A) to provide one more opportunity to the assessee, should the assessee wishes to avail of the same. This will not prejudice the right of the assessee in availing of the aforesaid settlement scheme as once the assessee decides to opt for the scheme and has taken necessary steps as so specified therein, she can bring the same to the notice of the ld CIT(A) who shall then decide and take appropriate action as per law.
5. With the aforesaid directions, the matter is set-aside to the file of the ld CIT(A) who shall decide the same afresh after providing reasonable opportunity to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 21/07/2020.
Sd/- Sd/-
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(Vijay Pal Rao) (Vikram Singh Yadav)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur
fnukad@Dated:- 21/07/2020
*Ganesh Kr.
vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Chandra Kala Sharma, Pilani
2. izR;FkhZ@ The Respondent- ITO, Ward-2, Jhunjhunu
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. 259/JP/2019} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar 3