SHRI RAHUL TAK, KISHANGARH V. INCOME TAX OFFICER, WARD-1, KISHANGARH

ITA 1088/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7216 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 03-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

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 FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE 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. 1088/JP/2019 ASSESSMENT YEAR: 2016-17 SHRI RAHUL TAK, C/O CHANDRA PRAKASH TAK, NEAR GANESH MANDIR, AJMER ROAD, KISHANGARH. C UKE VS. I.T.O. WARD-1, KISHANGARH. PAN NO.: ADCPT 4968 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI DEVANG GARGIEYA (ADV) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING: 03/09/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 04/09/2020 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 11/06/2019 OF LD. CIT(A), AJMER FOR THE ASSESSMENT YEAR 2016-17. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. AT THE TIME OF HEARING THROUGH VIDEO CONFERENCE, THE LD AR OF THE ASSESSEE HAS SOUGHT ADJOURNMENT OF HEARING FOR WANT OF NECESSARY INFORMATION AND DETAILS FROM THE ASSESSEE RESIDING AT BANGALORE. ON PERUSAL OF THE RECORD, IT TRANSPIRES THAT THE ASSESSEE HAS BEEN SEEKING ADJOURNMENTS ON SAME GROUND SINCE LAST 3 TO 4 OCCASIONS, THUS, THIS GROUND ITA 1088/JP/2019_ RAHUL TAK VS ITO 2 OF ADJOURNMENT CANNOT BE ACCEPTED. ACCORDINGLY, WE PROPOSE TO HEAR AND DISPOSE OFF THIS APPEAL. 4. WE HAVE HEARD THE LD AR AS WELL AS THE LD DR AND CONSIDERED THE RELEVANT MATERIAL ON RECORD AT THE OUTSET WE NOTE THAT THE LD. CIT(A) HAS DECIDED THE APPEAL OF THE ASSESSEE EX PARTE, THOUGH THE SUBMISSIONS OF THE ASSESSEE FILED IN DAK WERE CONSIDERED BY THE LD. CIT(A). THUS, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WHEN THE ASSESSEE IS NOW SEEKING TIME TO PRODUCE MORE DETAILS IN SUPPORT OF HIS CLAIM, THEREFORE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE SHALL PRODUCE ALL THESE DETAILS AND PRESENT THE CASE BEFORE THE LD. CIT(A). ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER BACK TO THE RECORD OF THE LD. CIT(A) FOR DECIDING THE SAME AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF HEARING AS WELL AS PRODUCING THE DETAILS IF ANY BY THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH SEPTEMBER, 2020. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 04/09/2020 ITA 1088/JP/2019_ RAHUL TAK VS ITO 3 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAHUL TAK, KISHANGARH. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD-1, KISHANGARH. 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. 1088/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR