ASHOK KUMAR BANSAL, Alwar V. ACIT, Alwar

ITA 144/JPR/2011

• Counselvise Citation: 14423114 RSA 2011
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 22-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD JOHARI
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 ITA 144-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 144/JP/2011 ASSTT. YEAR : 2004-05. SHRI ASHOK KUMAR BANSAL, VS. THE ACIT, CIRCLE-1, PROP. KRISHI SEWA KENDRA, MAHWA. ALWAR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE (ADJ. APPLICATION REJECT ED) RESPONDENT BY : SHRI VINOD JOHARI DATE OF HEARING : 29.09.2011 DATE OF PRONOUNCEMENT : 21.10.2011. ORDER DATE OF ORDER : 21/10/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2004-05. 2. GROUND NOS. 1 & 4 ARE AGAINST CONFIRMING THE ADD ITION FOR WANT OF RESPONSE FROM THE ASSESSEE AND CONFIRMING THE ADDITIONS MADE WITH OUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH A N ADJOURNMENT APPLICATION IS PLACED ON RECORD SEEKING ADJOURNMENT. HOWEVER, AFTE R GOING THROUGH THE ORDER OF LD. CIT (A), IT IS SEEN THAT MATER SHOULD GO BACK TO THE FI LE OF LD. CIT (A) AS LD. CIT (A) DISMISSED THE APPEAL OF THE ASSESSEE FOR THE REASON THAT NONE APPEARED ON BEHALF OF THE 2 ASSESSEE INSPITE OF SEVERAL OPPORTUNITIES, NEITHER THE LD. A/R APPEARED IN PERSON NOR HAS FILED ANY WRITTEN SUBMISSIONS, AND BY FURTHER OBSER VING THAT IT APPEARS THAT THE APPELLANT HAS NO OBJECTION TO THE TOTAL INCOME BEING FIXED AT THE AMOUNT DETERMINED IN THE ORDER OF AO. ACCORDINGLY THE APPEAL OF THE ASSESSEE WAS DIS MISSED. 4. SINCE THE LD. CIT (A) HAS NOT DECIDED THE ISSUE ON MERIT AS HE HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINI BY OBSERVING THAT ASSESSEE HAS NOT APPEARED NEITHER ANY WRITTEN SUBMISSIONS FILED, THEREFORE, ASSESSEE HAS NO OBJECTION IN CONFIRMING THE ADDITIONS. SUCH OBSERVATIONS OF THE LD. CIT (A), I N OUR VIEW, IS WITHOUT ANY BASIS. THE ASSESSEE HAS RAISED SPECIFIC GROUNDS BEFORE LD. CIT (A) AND LD. CIT (A) SHOULD HAVE DISPOSED OFF THOSE GROUNDS IF ASSESSEE WAS NOT APPE ARING BEFORE HIM. PROVISIONS OF LAW ALSO PROVIDE THAT LD. CIT (A) SHOULD DISPOSE OFF TH E APPEAL ON MERIT. IN VIEW OF THE FACTS AND CIRCUMSTANCES AND TO MEET THE ENDS OF JUSTICE, WE SET ASIDE THE ORDER OF LD. CIT (A) AND RESTORE ENTIRE MATTER TO HIS FILE TO DECIDE THE SAME AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD. THE ABOVE GROUNDS ARE ALLOWED AND REMAINING GROUNDS DO NOT REQUIRE ADJUDICATION AS WE HAVE SET ASIDE THE O RDER OF LD. CIT (A). 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 21. 10.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- 3 COPY FORWARDED TO :- SHRI ASHOK KUMAR BANSAL, MAHWA. THE ACIT, CIRCLE-1, ALWAR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 144/JP/2011) BY ORDER, AR ITAT JAIPUR.