SHRI DEEPAK BANSAL, MADANGANJ -KISHANGARH V. ITO, WARD-2, KISHANGARH

ITA 1315/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8184 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 06-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES B 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 VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 1315/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2007-08 SHRI DEEPAK BANSAL, 2/76, HOUSING BOARD COLONY, MADANGANJ, KISHANGARH CUKE VS. THE ITO, WARD 2, KISHANGARH LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AIMPB1646H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 13/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 13/07/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), AJMER DATED 08.07.2019 CONFIRMING THE LEVY OF PENAL TY U/S 271(1)(C) OF THE ACT. 2. THE HEARING OF THE MATTER WAS SCHEDULED THROUGH VIDEO CONFERENCING IN VIEW OF ONGOING COVID-19 PANDEMIC SITUATION IN THE COUNTRY. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLI CATION WAS RECEIVED. THE LD. DR IS HEARD WHO HAS DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) AND SUBMITTED THAT AMPLE OPPORTUNITY HAS BEEN PROVIDED TO THE ASSESSEE. HOWEVER, THERE IS NO AFFECTIVE COMPLIANCE TO THE NOTICES ISS UED BY THE LD. CIT(A) AND THE MATTER HAS ACCORDINGLY BEEN DECIDED BY THE LD CIT(A ) CONFIRMING THE LEVY OF PENALTY U/S 271 (1)(C) OF THE ACT. ITA NO. 1315/JP/2019 SH. DEEPAK BANSAL, KISHANGARH VS. ITO, KISHANGARH 2 3. THE LD. DR IS HEARD AND PURSUED THE MATERIAL AVA ILABLE ON RECORD. WE FIND THAT THE MATTER HAS BEEN LISTED FOR HEARING BE FORE THE LD. CIT(A) ON COUPLE OCCASIONS AND HAS BEEN ADJOURNED FROM TIME TO TIME AND THEREAFTER, THE MATTER HAS BEEN DECIDED EX PARTE BY THE LD. CIT(A). HOWEVER, IN THE INTEREST OF JUS TICE AND FAIR PLAY AND GIVEN THAT THE MATTER HAS NOT BEE N DECIDED ON MERIT, WE BELIEVE THAT THE ASSESSEE DESERVES ONE MORE OPPORTU NITY TO REPRESENT HIS CASE BEFORE THE LD. CIT(A). THE MATTER IS ACCORDINGLY SE T ASIDE TO THE FILE OF LD. CIT(A) WHO SHALL DECIDE THE SAME AFRESH AFTER PROVI DING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13/07/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 13/07/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI DEEPAK BANSAL, KISHANGARH 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 2, KISHANGARH 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. 1315/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR