SHRI PRAVEEN KUMAR MARODIA, CHURU V. INCOME TAX OFFICER, WARD-1, CHURU

ITA 01/JPR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5163 (ITAT-JAIPUR)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MAHLA JCIT DHK
• Assessee Lawyers: SHRAVAN KUMAR GUPTA
• Keywords: Opportunity of being heard
• Section: 143(3); 68

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 01/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 SHRI PRAVEEN KUMAR MARODIA, PROP.- MEWAR ART GALERY, WARD NO. 13, NEAR SABZI MANDI, SADULPUR, CHURU (RAJ.)-331023. C UKE VS. I.T.O. WARD-1, CHURU. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AATPM 2744 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKS J LS @ ASSESSEE BY : SHRI SHRAVAN KUMAR GUPTA (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI A.K. MAHLA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 23/08/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 30/10/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A)-IV, JAIPUR DATED 01/11/2018 FOR THE A.Y. 2013-14 IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRIEVED FOR THE EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT PROVIDING ADEQUATE REASONABLE OF OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA 01/JP/2019 PRAVEEN KUMAR MARODIA VS ITO 2 3. I HAVE HEARD THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND THAT IN THE COURSE OF ASSESSMENT, THE A.O. HAS MADE ADDITION U/S 68 OF THE ACT. THE ASSESSEE FILED APPEAL BEFORE THE LD. CIT(A). ON EARLIER 3-4 OCCASIONS, THE LD. AR OF THE ASSESSEE ASKED FOR ADJOURNMENT ON THE PLEA OF ILLNESS AND MEDICAL CERTIFICATES WERE ALSO FILED. ADJOURNMENT WAS GRANTED BY THE LD. CIT(A). I FOUND THAT IN THE MONTH OF SEPTEMBER, 2018 THE APPEAL HAS BEEN TRANSFERRED TO LD. CIT(A_4, JAIPUR. THEREAFTER, THE CIT(A) HAS FIXED THE MATTER FOR 14/09/2018 AND 17/10/2018 ON THAT DATES THE LD. AR SOUGHT THE TIME ON THE GENUINE REASON AS THE COUNSEL OF THE ASSESSEE BEING A CA WAS BUSY IN TAX AUDITS AND IT MATTERS BEING THE LAST DATE FIRSTLY 30/09/2018 THEREAFTER 31/10/2018 I.E. WAS BUSY IN SOME PROFESSIONAL WORK BEING THE TIME BARRING MATTERS. HOWEVER, THE COUNSEL OF THE ASSESSEE HAS APPEARED BEFORE THE LD. CIT(A)-3 AND (4) EVERY TIME AND MAKE APPEARANCE AND COMPLIANCE. THE LD. CIT(A)-4, JAIPUR HAS NOT GIVEN THE NEXT DATE UNDER THE COMPELLING CIRCUMSTANCES BUT HAS PASSED EX PARTE ORDER DISMISSED THE ASSESSEES APPEAL WITHOUT DECIDING THE MERIT OF THE ADDITION. IN THE SUBSTANTIAL INTEREST OF JUSTICE, I RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE MATTER AFRESH ON MERIT AFTER GIVING DUE AND REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA 01/JP/2019 PRAVEEN KUMAR MARODIA VS ITO 3 THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH OCTOBER, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 30 TH OCTOBER, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI PRAVEEN KUMAR MARODIA, CHURU. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O. WARD-1, CHURU. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 01/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR