Deputy Conservator of Forest, Chittorgarh V. ITO, TDS, Bhilwara

ITA 133/JODH/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7445 (ITAT-JODHPUR)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 09-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K SINGI LD
• Keywords: TDS; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA NO.133/JODH/2019 ASSESSMENT YEAR: 2011-12 DEPUTY CONSERVATOR OF FOREST , PRATAPGARH, CHITTORGARH [ PAN : JDHU0 0568B ] VS . INCOME TAX OFFICER (TDS), BHILWARA (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI P.K. SINGI , LD. DR DATE OF HEARING: 30/04/2019 DATE OF PRONOUNCEMENT: 30/04/2019 ORDER PER N.K.CHOUDHRY THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE/APPELLANT AGAINST THE ORDER DATED 03.01.2019 IMPUGNED HEREIN PASSED BY THE LD. CIT(A), AJMER U/S 250(6) OF THE I.T. ACT (HEREI NAFTER CALLED AS THE 'ACT') WHEREBY THE LD. CIT(A) HAS AFFIRMED THE ASSE SSMENT ORDER DATED 15.03.2018 PASSED U/S 201/201(1A) OF THE ACT BY THE ITO (TDS), BHILWARA. 2. AT THE OUTSET, IT REFLECTS FROM THE ORDER THAT THE ORDER UNDER CHALLENGE HAS BEEN PASSED AS AN EX-PARTE. THOUGH, I T REFLECTS FROM THE ORDER THAT VARIOUS OPPORTUNITIES HAVE BEEN PROVIDED TO THE ASSESSEE BUT NO ONE ON BEHALF OF THE ASSESSEE REPRESENTED BE FORE THE LD. CIT(A) NOR ANY WRITTEN SUBMISSION HAS BEEN FILED. F ROM THE ORDER IT 2 ITA NO.133/JODH/2019 DEPUTY CONSERVATOR OF FOREST VS. ITO (TDS) DOES NOT REFLECT THAT THE NOTICE ISSUED TO THE ASS ESSEE HAS EVER BEEN SERVED UPON BY THE ASSESSEE FOR THE DATES OF HEARIN G AS MENTIONED IN PARA NO.2 OF THE ORDER, THEREFORE IN THE INTEREST O F JUSTICE WE ARE INCLINED TO SET ASIDE THE ORDER PASSED BY THE CIT(A ) AND RESTORE BACK THE MATTER TO THE FILE OF THE LD. CIT(A) FOR MAKING THE DECISION AFRESH WHILE AFFORDING PROPER OPPORTUNITIES OF BEING HEAR D TO THE ASSESSEE. IT IS ALSO ORDERED THAT THE ASSESSEE SHALL CO-OPER ATE WITH THE APPELLANT PROCEEDINGS AND SHALL APPEAR AS AND WHEN REQUIRED BY THE LD. CIT(A) AND IN CASE OF FAILURE ON ITS PART THE L D. CIT(A) SHALL BE AT LIBERTY TO DRAW THE ADVERSE INFERENCE AGAINST THE A SSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30.04.2019. SD/- S D/- (N.K.SAINI) ( N.K.CHOUDHRY) VICE PRESIDENT JUD ICIAL MEMBER DATED: 30/04/2019 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR