SHRI MARUTI VALLABH PAREEK, JAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

ITA 130/JPR/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5166 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 01-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA JHA CIT DHK
• Assessee Lawyers: PRERMA SHARMA
• 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 JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 130/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2006-07 SHRI MARUTI VALLABH PAREEK, 274, RAMESHWAR COLONY, SIRSI ROAD, JAIPUR. CUKE VS. A.C.I.T., CIRCLE-7, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AGVPP 5310 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : MS. PRERMA SHARMA (FCA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJENDRA JHA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08/08/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 31/10/2019 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)-2, JAIPUR DATED 30/11/2017 FOR THE A.Y. 2006-07 IN THE MATTER OF ORDER PASSED U/S 147/143(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 GIVING DUE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA 130/JP/2018 MARUTI VALLABH PAREEK VS ACIT 2 3. THE LD AR OF THE ASSESSEE PLACED ON RECORD AN AFFIDAVIT OF THE ASSESSEE EXPLAINING THE REASONS FOR NON-APPEARANCE BEFORE THE LD. CIT(A). AFTER GOING THROUGH THE AFFIDAVIT, I AM SATISFIED THAT THERE WAS SUFFICIENT REASON FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING. IN THE SUBSTANTIAL INTEREST OF JUSTICE, I SET ASIDE THE EX PARTE ORDER PASSED BY THE LD. CIT(A) AND THE MATTER IS RESTORED BACK TO HIM FOR DECIDING AFRESH ON MERIT AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. 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 31 ST OCTOBER, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 31 ST OCTOBER, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MARUTI VALLABH PAREEK, JAIPUR. ITA 130/JP/2018 MARUTI VALLABH PAREEK VS ACIT 3 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE-7, JAIPUR. 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. 130/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR