Shri Tej Kumar Jain, Indore V. The ITO 4(3), Indore

ITA 11/IND/2014

• Counselvise Citation: 1122714 RSA 2014
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 06-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MUKU L KR. SHRAWAT, JUDICIAL MEMBER PAN NO. ABFPJ3502J ITA NO. 11/IND/2014. A.Y. : 2009-10 SHRI TEJ KUMAR JAIN, 22, SHRI LAXMI NAGAR, AERODROM ROAD, INDORE. VS. ITO, 4(4), INDORE. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE REVENUE BY : SHRI R.A.VERMA, SR. DR . / // / DATE OF HEARING :10.09.2014 /DATE OF PRONOUNCEMENT: 19.09.2014 / O R D E R PER P.K.BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-II, INDORE, DATED 30.09.2013. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT CIT(A) HAS DISPO SED OF THE APPEAL EX PARTE EVEN THOUGH HE HAS SENT THE NOTICE TO THE ASSESSEE, BUT NOBODY HAS APPEARED ON BEHALF OF THE ASSESSEE AND, THEREFORE, HE DISMISSED THE APPEAL WITHOUT GOI NG TO THE MERIT OF THE APPEAL. WE NOTED THAT THE APPEAL U/S 2 50 OF THE INCOME-TAX ACT, 1961, THE APPELLANT HAS A RIGHT TO BE HEARD AT THE SHRI TEJ KUMAR JAIN, INDORE. I.T.A.NO. 11/IND/2011 A.Y. 2009-10 2 HEARING OF THE APPEAL. SINCE THE ASSESSEE WAS NOT E FFECTIVELY HEARD, WE, THEREFORE, IN THE INTEREST OF JUSTICE AN D FAIR PLAY TO BOTH THE PARTIES, SET-ASIDE THE ORDER OF THE CIT(A) AND RESTORE THIS APPEAL TO THE FILE OF THE CIT(A) WITH THE DIRECTION THAT THE LD. CIT(A) SHALL RE-DECIDE THE APPEAL AFTER GIVING PROP ER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE ON MERIT. THE ASSESSEE IS ALSO DIRECTED TO APPEAR AND SUBMIT NECESSARY INFORMATION ON WHICH HE MAY RELY BEFORE THE CIT(A) ALONGWITH THE DOCUMEN TARY EVIDENCES. THUS, THIS APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. SD/- SD/- (MUKUL KR. SHRAWAT) (P. K. BANSAL) JUDICIAL MEMBER ACCOUNTANT M EMBER INDORE; DATED 19/09/2014 CPU*SPS SHRI TEJ KUMAR JAIN, INDORE. I.T.A.NO. 11/IND/2011 A.Y. 2009-10 3 / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT. 3. $%$&' # # ( / CONCERNED CIT 4. # # ( ( ) / THE CIT(A), INDORE 5. +,# &' , # # &' , -.% / DR, ITAT, INDORE 6. ,/0 1 / GUARD FILE. / BY ORDER, -# -# -# -# $2 $2 $2 $2 (ASSTT.REGISTRAR) ITAT, INDORE 1. DATE OF DICTATION- 11.09.2014 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15.09.2014 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 26.09.2014 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER