M/S. VISHAL CITY BUILDERS PVT. LTD., JAIPUR V. DCIT, CIRCLE-7, JAIPUR

ITA 1173/JPR/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8763 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 03-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RUNI PAL ADD CIT A
• 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 BENCHE S,B JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 1173/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2014-15 M/S VISHAL CITY BUILDERS PVT. LTD. 187, SHYAMPURI, KANTA CHAURAHA, KALWAR ROAD, JHOTWARA, JAIPUR. CUKE VS. THE DCIT, CIRCLE-7, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAECV 1121 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SMT. RUNI PAL (ADD. CIT) A LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 29/07/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 29/07/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)-3, JAIPUR DATED 26.12.2018 FOR THE ASSESSMEN T YEAR 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD . AR, SHRI VIMAL KUMAR SARAWAT HAS MOVED AN ADJOURNMENT APPLICATION, HOWEVER, GIVEN THAT NO REASONABLE EXPLANATION HAS BEEN SUBMITTED F OR SEEKING THE ADJOURNMENT AND THE MATTER HAS BEEN PENDING SINCE 2 019, THE ADJOURNMENT REQUEST IS NOT ACCEPTED AND IT WAS DECI DED TO DISPOSE OFF THE MATTER BASED ON MATERIAL AVAILABLE IN RECORD. ITA NO. 1173/JP/2019 M/S VISHAL CITY BUILDERS PVT. LTD. VS. DCIT 2 3. IT IS NOTED THAT THE APPEAL HAS BEEN SUMMARILY R EJECTED BY THE LD. CIT(A) ON ACCOUNT OF FAILURE ON THE PART OF THE ASS ESSEE/LD. AR TO MAKE NECESSARY REPRESENTATION AND FILING EXPLANATION/SUB MISSIONS DURING THE COURSE OF APPELLATE PROCEEDINGS. AT THE SAME TIME, WE ARE OF THE VIEW THAT THE LD. CIT(A) IS REQUIRED TO DECIDE THE APPEA L ON MERITS CONSIDERING THE FACTS OF THE CASE AND DISPOSING OFF SPECIFIC GROUNDS OF APPEAL TAKEN BY THE ASSESSEE. 4. GIVEN THAT THE APPEAL HAS NOT BEEN DECIDED ON ME RITS, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE BELIEVE THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY AND THE MATTER IS ACCORDINGLY SET ASIDE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME ON MERIT AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. NEEDLESS TO SAY THE AS SESSEE IS DIRECTED TO APPEAR/ATTEND TO THE APPELLATE PROCEEDINGS, SUBMIT INFORMATION/DOCUMENTS AS SO ADVISED AND COOPERATE I N TIME COMPLETION OF THE APPELLATE PROCEEDINGS AS SO DIRECTED BY THE LD. CIT(A). IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29/07/2021. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 29/07/2021. ITA NO. 1173/JP/2019 M/S VISHAL CITY BUILDERS PVT. LTD. VS. DCIT 3 *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S VISHAL CITY BUILDERS PVT. LTD., JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCLE-7, JAIPUR-2. 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. 1173/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR