SMT. PREM BARALA, JAIPUR V. INCOME TAX OFFICER, JAIPUR

ITA 144/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9277 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 05-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAY SINGH
• Keywords: Non compliance; Set aside

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HE 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. 144/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2012-13 SMT. PREM BARALA, BARALA FARM HOUSE, WARD NO. 14, KACHOLIYA ROAD, CHOMU, JAIPUR CUKE VS. THE ITO, WARD 7(3) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AIFPB3170P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI MANISH AGARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI JAY SINGH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/04/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 03/04/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-3, JAIPUR DATED 18.12.2017. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE APP EAL OF THE ASSESSEE HAS BEEN DISMISSED BY THE LD. CIT(A) EX-PARTY QUA THE ASSESSEE AND GIVEN THAT THE APPEAL HAS NOT BEEN DECIDED ON MERITS BY THE LD. CI T(A), THE MATTER MAY KINDLY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) TO DECID E THE SAME ON MERITS. 3. PER CONTRA, THE LD. DR SUBMITTED THAT THE ASSESS EE HAS BEEN GRANTED MORE THAN ADEQUATE OPPORTUNITY BY THE LD. CIT(A) WH ERE THE MATTER WAS LISTED FOR HEARING ON NUMBER OF OCCASIONS AND GIVEN THAT T HERE IS NON COMPLIANCE ON ITA NO. 144/JP/2018 SMT. PREM BARALA, JAIPUR VS. ITO, JAIPUR 2 PART OF THE ASSESSEE TO ATTEND TO THE APPELLATE PRO CEEDINGS, THE LD. CIT(A) WAS CONSTRAINED TO PASS THE ORDER EX-PARTY QUA THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ON PERUSAL OF THE ORDER OF THE LD. CIT(A ), WE FIND THAT THE MATTER HAS BEEN LISTED FOR HEARING ON COUPLE OF OCCASIONS, HOWEVER, THERE HAS BEEN NON COMPLIANCE ON PART OF THE ASSESSEE. AT THE SAME TIME, GIVEN THAT THE MATTER HAS NOT BEEN DECIDED ON MERITS, THE ASSESSEE IS GRANTED ONE MORE OPPORTUNITY TO REPRESENT ITS CASE BEFORE LD. CIT(A) . ACCORDINGLY, WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) SUBJECT TO COST OF RS. 2,000/-. NEEDLESS TO SAY, THE ASSESSEE SHALL ATTEND AND CO-OPERATE IN TIMELY COMPLETION OF THE PROCEEDINGS BEFORE THE LD. CIT(A). IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 03/04/2019. 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:- 03/04/2019 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. PREM BARALA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD 7(3), JAIPUR 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. 144/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR