Sh. Om Prakash Khurana, BIKANER V. ITO, SURATGARH

ITA 173/JODH/2010

• Counselvise Citation: 17323314 RSA 2010
• Duration Of Justice: 1 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-11-2011
• Assessment Year: 1995-1996
• Appeal Filed On: 24-03-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Section: 144; 154

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (SMC), JODHPUR (BEFORE SHRI .N.L. KALRA , ACCCOUNTANT MEMBE R) ITA NO.173/JU/2010 ASSESSMENT YEAR : 1995-96 PAN: 0-882/2/SGNR SHRI OM PRAKASH KHURANA VS. THE ITO PROP M/S. DAULAT RAM RAM LAL WARD- SURATGARH SRIBIJAYNAGAR (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY: SHRI MAHESH KUMAR DATE OF HEARING: 30-11-2011 DATE OF PRONOUNCEMENT: 30.11.2011. ORDER PER N.L. KALRA, AM:- THE ASSESSEE HAS FILED THE APPEALS AGAINST RESPECT IVE ORDERS OF THE LD.CIT(A)-II, BIKANER DATED 13-03-2006 FOR THE ASSESSMENT YEAR 1995-96. 2.1 THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE LD.CIT(A) HAS ERRED IN DECIDING THE APPEAL EX-PARTE WITHOUT ASCERTAINING THE REASONS FO R NON-APPEARANCE AND INCLUDING THE MERITS OF THE CASE. 2.2 IN THIS CASE, THE ASSESSMENT HAS BEEN COMPLETED BY THE AO U/S 144 OF THE ACT. THE AO PROVIDED THE NUMBER OF OPPORTUNITIES AND DUR ING WHICH THE LD. AR ATTENDED THE PROCEEDINGS BUT THE ASSESSEE NEVER ATTENDED THE PRO CEEDINGS BEFORE THE AO. ACCORDINGLY THE AO PASSED THE ORDER U/S 154 OF THE ACT. IN THE GROUNDS OF APPEAL RAISED BEFORE THE LD.CIT(A), IT HAS BEEN MENTIONED THAT THE ASSESSEE WAS ILL AND COULD NOT ATTEND THE ASSESSMENT PROCEEDINGS. THE FACT OF ILLNESS WAS COM MUNICATED TO THE ASSESSEES LD. AR BUT THE LD. AR DID NOT COMMUNICATE THE SAME TO ASSE SSEE. THE COPY OF DOCTOR CERTIFICATE WAS ALSO ENCLOSED. THE LD.CIT(A) AGER PROVIDING OPP ORTUNITY TO THE ASSESSEE DECIDED THE 2 APPEAL EX-PARATE AS NONE ATTENDED THE PROCEEDINGS B EFORE HIM IN SPITE OF VARIOUS OPPORTUNITIES ALLOWED. THE LD.CIT(A) HAS UPHELD THE PASSING OF ORDER U/S 144 OF THE ACT. IT IS NOTICED THAT THE LD.CIT(A) HAS NOT CONSIDERED THE FACTS AND GROUNDS OF APPEAL AS RAISED BY THE ASSESSEE IN HIS GROUNDS OF APPEAL. 2.3 BEFORE ME, WRITTEN SUBMISSIONS HAVE BEEN FILED IN WHICH IT IS STATED THAT THE ORDERS OF THE AUTHORITIES BELOW MAY BE SET ASIDE BE CAUSE THE ASSESSEE WAS NOT ABLE TO COMPLY WITH THE NOTICES ISSUED BY THE REVENUE AUTHO RITIES. IT IS FURTHER MENTIONED THAT THE LD.CIT(A) AGREED TO THIS FACTS AND BELATED APPEAL W AS TREATED IN TIME. 2.4 I HAVE HEARD THE LD. DR AND PERUSED THE MATERIA LS AVAILABLE ON RECORD. THE LD.CIT(A) HAS CONDONED THE DELAY IN FILING THE APPE AL ON THE BASIS OF THE MEDICAL CERTIFICATE SUBMITTED BY THE ASSESSEE. THE ASSESSEE IN HIS WRITTEN SUBMISSIONS HAS STATED THAT HE COULD NOT COMPLY WITH THE NOTICES BECAUSE H E WAS ILL. WE THEREFORE, FEEL THAT IT WILL BE FAIR AND REASONABLE TO SET ASIDE ASSESSMENT ORDER ON THE FILE OF THE AO TO BE MADE AFRESH. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 30-1 1-2011 SD/- (N.L. KALRA) ACCOUNTANT MEMBER JODHPUR DATED: 30 /11/2011 MISHRA COPY TO: 1. SHRI OM PRAKASH KHURANA, SRIBIJAYANAGAR 2. THE ITO, SURATGARH 3.THE LD. CIT (A) BY ORDER 4.THE CIT 5.THE D/R 6.THE GUARD FILE (ITA NO.173/JU/10) A.R.. ITAT: JODHPUR 3