SMT. MANJU DEVI MARU, MUMBAI V. INCOME TAX OFFICER, WARD-1, KISHANGARH

ITA 1386/JPR/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3774 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 04-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJENDER SINGH
• Keywords: Opportunity of being heard; Reasonable cause; Set aside
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; DS LE{K BEFORE : SHRI RAMESH C.SHARMA, ACCOUNTA NT MEMBER VK;DJ VIHY LA-@ ITA NO. 1386/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2015-16 SMT. MANJU DEVI MARU ROOM NO. 704, PRARTHAM RESIDENCY SECTOR-21, PLOT NO.235, KAMOTHE- 4010210, NAVI MUMBAI CUKE VS. THE ITO WARD- 1 KISHANGARH LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AJKPM 7132 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY :SHRI VEDANT AGARWAL, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY: SHRI RAJENDER SINGH, ADDL. CIT-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 31/07/2019 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 31 /07/2019 VKNS'K@ ORDER PER RAMESH C. SHARMA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E EX-PARTE ORDER OF THE LD. CIT(A), AJMER DATED 07-08-2018 FOR THE A SSESSMENT YEAR 2015-16, IN THE MATTER OF ORDER PASSED U/S 143(3) O F THE I.T. ACT, 1961. ITA NO.1386/JP/2018 SMT. MANJU DEVI MARU VS ITO, WARD- 1, KIS HANGARH 2 2.1 IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRI EVED FOR DECIDING THE ISSUE EX-PARTE BY THE LD. CIT(A) WITHOUT GIVING REA SONABLE OPPORTUNITY OF BEING HEARD. 2.2 RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORDS P ERUSED. IT WAS CONTENDED BY THE LD.AR THAT ON THE DATE FIXED FOR H EARING BY THE LD. CIT(A), THE ASSESSEE WAS UNWELL AND DOCUMENTARY EVI DENCES IN SUPPORT OF THE SAME IS PLACED ON RECORD. 2.3 AFTER GOING THROUGH THE DOCUMENTARY EVIDENCES, I FIND THAT THERE REASONABLE CAUSE FOR NON-APPEARANCE BEFORE THE LD. CIT(A) ON THE DATE FIXED FOR HEARING. CONSIDERING THE SAME AND IN THE SUBSTANTIAL INTEREST OF JUSTICE, I SET ASIDE THE EX-PARTE ORDER OF THE LD. CIT(A) AND RESTORE BACK THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DECIDI NG AFRESH ON MERIT AFTER GIVING DUE AND REASONABLE OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN A PERIOD OF 2 MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. IN CASE OF ANY NON-COMPLIANCE, THE LD. CIT(A) WILL BE AT LIBERTY T O PASS THE ORDER AFTER CONSIDERING THE MERITS OF THE CASE. I DIRECT ACCORD INGLY. ITA NO.1386/JP/2018 SMT. MANJU DEVI MARU VS ITO, WARD- 1, KIS HANGARH 3 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31/07/20 19. SD/- JESK LH 'KEKZ (RAMESH C. SHARMA) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 31/07/ 2019 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. MANJU DEVI MARU, NAVI MUMBAI 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 1, KISHANGARH 3. VK;DJ VK;QDRVIHY ) @ CIT(A), 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.1386/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR