M/S. MANAK TEXTILES PVT. LTD, JAIPUR V. ITO, WARD-6(2), JAIPUR

ITA 193/JPR/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0612 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 17-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHOK KUMAR GUPTA ADV B
• 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 HES A 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. 193/JP/2020 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2011-12 M/S MANAK TEXTILES PVT. LTD. 267, 10 B SCHEME 267, 10 B SCHEME, GOPALPURA BYEPASS 302017, RAJASTHAN CUKE VS. ITO, WARD-6(2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAGCM3743F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. ASHOK KUMAR GUPTA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SH. K. C. GUPTA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 15/06/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 15/06/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, JAIPUR DATED 09.01.2020 FOR A.Y 2011-12. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT NO ADEQ UATE AND REASONABLE OPPORTUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND THE APPEAL HAS BEEN DECIDED EX-PARTE QUA THE ASSESSEE WITHOUT ADJUDICATING THE GROUNDS OF A PPEAL ON MERIT. IT WAS SUBMITTED THAT FIRSTLY, IT WAS NOT A CASE OF NON COMPLIANCE BY THE ASSESSEE IN AS MUCH AS ON ALL THE OCCASIONS, TH E ASSESSEE HAS ATTENDED THE PROCEEDING THROUGH HIS AR AND LD. CIT(A) HAS AL SO GRANTED ADJOURNMENT. REGARDING NON-APPEARANCE ON THE LAST DATE OF HEARIN G SCHEDULED FOR HEARING ON 09.01.2020, IT WAS SUBMITTED THAT THE LD. AR HAS GONE TO ATTEND TO THE ITA NO. 193/JP/2020 M/S MANAK TEXTILES PVT. LTD. VS. ITO, JAIPUR 2 HEARING BEFORE THE LD CIT(A) IN THE AFTERNOON, HOWE VER, BY THAT TIME, THE LD CIT(A) HAS ALREADY PASSED THE ORDER. IT WAS FURTHE R SUBMITTED THAT THE LD. CIT(A) HAS ALSO NOT DECIDED THE MATTER ON MERITS AS REQUIRED U/S 250(6) OF THE ACT. IT WAS ACCORDINGLY SUBMITTED THAT IN THE I NTEREST OF SUBSTANTIAL JUSTICE, THE APPEAL MAY KINDLY BE RESTORED TO THE FILE OF LD . CIT(A) TO DECIDE THE SAME ON MERITS. 3. PER CONTRA, THE LD. DR DRAWN OUR REFERENCE TO T HE ORDER OF LD. CIT(A) AND SUBMITTED THAT ON AS MANY AS FIVE OCCASIONS, TH E ASSESSEE WAS PROVIDED REASONABLE OPPORTUNITY BY THE LD. CIT(A) BUT THE AS SESSEE THROUGH ITS AR HAS EITHER SOUGHT ADJOURNMENT OR HAS NOT BEEN BOTHERED TO APPEAR BEFORE THE LD. CIT(A). IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE OPPORTUNITY HAS BEEN PROVIDED BY THE LD. CIT(A) AND NO PURPOSES WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSESSEE. FUR THER, SHE RELIED ON THE ORDER OF THE LOWER AUTHORITIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURSUED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE MATTER HAS B EEN LISTED FOR HEARING ON COUPLE OF OCCASIONS BY THE LD CIT(A) AND HAS BEEN A DJOURNED AT THE REQUEST OF THE LD AR ON BEHALF OF THE ASSESSEE AND AGAIN ON THE LAST DATE OF HEARING WHEN THE MATTER WAS SCHEDULED FOR HEARING, THE ASSE SSEE HAS STATED THAT HE HAD GONE TO ATTEND THE PROCEEDINGS THOUGH IN THE AF TERNOON AND BY THAT TIME, THE MATTER WAS DECIDED EX-PARTE BY THE LD CIT(A) SUMMARILY WITHOUT DECIDING ON MERITS. THEREFORE, IN THE INTEREST OF JUSTICE A ND FAIR PLAY AND ESPECIALLY WHERE THE MATTER HAS NOT BEEN DECIDED ON MERITS, WE BELIEVE THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO PUT FORTH HIS ARGUMENTS AND CONTENTIONS AND WE ACCORDINGLY SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) TO EXAMINE THE MATTER AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APP EAR BEFORE THE LD. CIT(A) ITA NO. 193/JP/2020 M/S MANAK TEXTILES PVT. LTD. VS. ITO, JAIPUR 3 AND FILE THE NECESSARY INFORMATION AND DOCUMENTATIO N IN SUPPORT OF HIS CONTENTIONS, AS SO ADVISED AND ENSURE IN TIMELY COM PLETION OF THE PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15/06/2020. 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:- 15/06/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S MANAK TEXTILES PVT. LTD. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-6(2), 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. 193/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR