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

ITA 145/JPR/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5987 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• 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: P P MEENA JCIT DHK
• Assessee Lawyers: PRERNA SHARMA
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 145/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 SMT. MEENA BARALA, BARALA FARM HOUSE, KACHOLIYA ROAD, CHOMU, JAIPUR. CUKE VS. I.T.O., WARD 7(3), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AIFPB 3168 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SMT. PRERNA SHARMA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 25/07/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 31/07/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A)-3, JAIPUR DATED 21/11/2017 FOR THE A.Y. 2012-13 IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRIEVED FOR NOT PROVIDING DUE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE DECIDING THE ISSUE AND ALSO IN RESPECT OF MERIT OF ADDITION MADE BY THE A.O. BY APPLYING NP RATE ON ESTIMATED TURNOVER WITHOUT ANY BASIS. ITA 145/JP/2018 MEENA BARALA VS ITO 2 3. IT WAS ARGUED BY THE LD AR OF THE ASSESSEE THAT ON FORM NO. 35, THE ADDRESS OF THE ASSESSEE FOR SERVICE OF NOTICE WAS PROVIDED AS UNDER: SHRI O.P. AGARWAL, CHARTERED ACCOUNTANT, H-8, CHITRANJAN MARG, C-SCHEME, JAIPUR. AS PER THE LD AR, NO NOTICE WAS SERVED BY THE LD. CIT(A) ON THE ADDRESS GIVEN ON FORM NO. 35 AND AN AFFIDAVIT TO SUPPORT THE SAME WAS ALSO FILED. 4. CONSIDERING THE CONTENTS OF THE AFFIDAVIT, I AM SATISFIED THAT THERE WAS REASONABLE GROUND FOR NON-APPEARANCE BEFORE THE LD. CIT(A), THEREFORE IN THE SUBSTANTIAL INTEREST OF JUSTICE, I RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE MATTER AFRESH ON MERIT AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 31 ST JULY, 2019 ITA 145/JP/2018 MEENA BARALA VS ITO 3 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. MEENA BARALA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 7(3), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 145/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR