Income Tax Appellate Tribunal - Jaipur
Khushal Chand Gupta, Alwar vs Ito, Ward 2(2), Alwar on 19 August, 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. 21/JP/2020
fu/kZkj.k o"kZ@Assessment Year :2010-11
Sh. Khushal Chand Gupta cuke ITO,
S/o Sh. Nanag Ram Gupta Vs. Ward-2(2),
Plot No. 46, Scheme No. 8, Alwar Alwar
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEVPG6861J
vihykFkhZ@Appellant izR;FkhZ@Respondent
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s Assessee by : None
jktLo dh vksj ls@ Revenue by : Ms. Chanchal Meena (Addl. CIT)
lquokbZ dh rkjh[k@ Date of Hearing : 19/08/2020
mn?kks"k.kk dh rkjh[k@Date of Pronouncement:19/08/2020
vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-22, Alwar dated 29.03.2019 confirming the addition of Rs 10,24,287/- as made by the Assessing officer for Assessment Year 2010-11 in terms of assessment order passed u/s 143(3) r/w 147 of the Act.
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. None appeared on behalf of the assessee nor was any adjournment application filed on behalf of the assessee. However, on perusal of records, it is noted that an adjournment application dated Nil was received by the Registry when the matter was earlier listed for hearing on 18.02.2020 stating that the assessee is exploring the possibility to opt for VIVAD SE VISHWAS ITA No. 21/JP/2020 Shri Khushal Chand Gupta Vs. ITO, Alwar SCHEME 2020 and the matter was thereafter adjourned and it has now come up for hearing. However, till date, nothing has been brought on record that the assessee has decided or has actually moved any such petition for settlement of tax dispute before the appropriate authority. It was accordingly decided that no useful purpose would be served in adjourning the matter any further. Hence, it was decided to hear the appeal ex-parte qua the assessee and based on material available on record.
3. The ld. DR is heard who has drawn our reference to the order of ld. CIT(A) and submitted that the notice u/s 250 was issued to the assessee fixing the hearing on 27.03.2019 at the address given in Form 35, however, the postal department has stated that no such person was available at the given address. It was submitted that the ld CIT(A) accordingly proceeded and decided the matter based on material available on record and confirmed 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, there has been no compliance. It was submitted that though in the past, a request has been made for adjourning the matter stating that the assessee is exploring the possibility to opt for VSVS Scheme, however, there is nothing on record whether the assessee has actually applied 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.
4. We have heard the rival submissions and purused the material available on record. We find that the Assessing officer has passed the impugned order dated 12.12.2017 u/s 143(3) r/w 147 of the Act whereby 2 ITA No. 21/JP/2020 Shri Khushal Chand Gupta Vs. ITO, Alwar addition of Rs 10,24,287/- has been made by the Assessing officer. Thereafter, the assessee moved an appeal before the ld CIT(A) and no doubt, the matter has been listed for hearing by the ld CIT(A), however, due to non- availability of the assessee at the given address or the incomplete address as so stated by the assessee in his subsequent communication to the ld CIT(A), the matter has been decided ex-parte by the ld CIT(A). However, given that the assessee through his authorized representative has stated that he is contemplating filing an application under VIVAD SE VISHWAS SCHEME in the near future and thus intend to end this litigation though nothing has been brought on record to this effect, we find that no useful purpose would be served in granting further adjournment in the matter. At the same time, given that the 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. Where the assessee so decides to opt for the scheme and has taken necessary steps as so specified therein, he 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 19/08/2020.
Sd/- Sd/-
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(Vijay Pal Rao) (Vikram Singh Yadav)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
3
ITA No. 21/JP/2020
Shri Khushal Chand Gupta Vs. ITO, Alwar
Tk;iqj@Jaipur
fnukad@Dated:- 19/08/2020
*Ganesh Kr.
vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Sh. Khusal Chand Gupta, Alwar
2. izR;FkhZ@ The Respondent- ITO, Ward-2(2), Alwar
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. 21/JP/2020} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar 4