HANS RAM, Jaipur V. ITO, Alwar

ITA 182/JPR/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2199 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 03-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA CIT DHK
• Keywords: Opportunity of being heard
• 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 HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 182/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 HANS RAM, H.NO. 112, MILAKPUR GUJAR, BHIWADI, TEHSIL- TIJARA, ALWAR. CUKE VS. INCOME TAX OFFICER, WARD- BHIWADI, ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AKMPR 8193 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJ MEHRA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 06/04/2017 MN?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 07/04/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE ARISES AGAI NST THE ORDER DATED 01/02/2017 PASSED BY THE LD. CIT(A), ALWAR FOR THE A.Y. 2012-13, WHEREIN THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL:- 1. THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN DECIDING THE APPEAL EX-PARTE WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA 182/JP/2017_ HANS RAM VS ITO 2 2. THE LD. CIT(A) HAS ERRED ON FACT AND IN LAW IN NOT DECIDING THE VARIOUS GROUND OF APPEAL RAISED BEFORE HIM ON MERIT. 2. IN THIS CASE, BOTH THE GROUNDS OF APPEAL ARE INT ERLINED AND AGAINST DECIDING THE APPEAL EX-PARTE WITHOUT PROVIDING ADEQU ATE OPPORTUNITY OF HEARING AS WELL AS WITHOUT MERIT OF THE CASE TO THE A SSESSEE. 3. IN THIS CASE THE RETURN WAS E-FILED ON 19/12/2012 AND THE ASSESSMENT WAS FINALIZED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) AT THE INCOME OF RS. 48,66,060/-. 3. THE ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT(A ) AND AT THE OUTSET OF HEARING, THE LD AR HAS SUBMITTED THAT THE LD. CIT(A) HAD PASSED EX PARTE ORDER AND THE ASSESSEE WAS DEPRIVED OF THE ADEQUATE AND EFFECTIVE OPPORTUNITY OF BEING HEARD AND HE PRA YED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) F OR DECIDING ON MERIT. 4. THE LD. DR WAS NOT HAVING ANY SERIOUS OBJECTION FO R THIS PROPOSAL OF THE LD. AR. THEREFORE, CONSIDERING ALL THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND EQUITY, THE ISSUE RAISED IN THE APPEAL ARE RESTORED BACK TO THE FILE OF THE LD. CIT (A) FOR FRESH ADJUDICATION.THE LD. CIT(A) SHALL PROVIDE PROPER AND EFFECTIVE ITA 182/JP/2017_ HANS RAM VS ITO 3 OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDI NGLY, THE ISSUE RAISED IN THE APPEAL IS RESTORED TO THE FILE OF THE LD. CI T(A). 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 07/04/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 07 TH APRIL, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI HANS RAM, ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD-BHIWADI, ALWAR. 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. 182/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR