SUNITA KKHINCHI, Jaipur V. ITO, Jaipur

ITA 195/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2088 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 06-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VARINDRA MEHTA CIT DHK
• 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 BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ ITA NO. 195/JP/17 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12 SMT. SUNITA KHINCHI, P-51, RAJ AANGAN, NRI COLONY, SANGANER, JAIPUR. CUKE VS. THE ITO, WARD- 6(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO.: ALQPK3638K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRHDH VKSJ LS@ ASSESSEE BY : SHRI MANISH AGARWAL (C.A.) JKTLO DH VKSJ LS@ REVENUE BY : SHRI VARINDRA MEHTA (CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 13/09/2017 ?KKS'K .KK DH R KJH[K @ DATE OF PRONOUNCEMENT: 13/09/2017. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), AJMER DATED 10.01.2017 FOR A.Y. 2011-12 WHEREIN HE HAS CONFIRMED THE FINDINGS OF THE ASSESSING OFFICER IN THE ORDER PASS ED UNDER SECTION 143(3) OF THE ACT. 2. AT THE OUTSET, LD. AR SUBMITTED THAT THE LD. CIT (A) HAS DECIDED THE APPEAL EX-PARTE BY THE LD CIT(A). THE LD AR ACCORDI NGLY PRAYED THAT THE MATTER MAY BE SET ASIDE TO THE FILE OF LD. CIT(A) T O DECIDE THE SAME AFRESH AFTER PROVIDING APPROPRIATE OPPORTUNITY. ITA NO. 195/JP/17 SMT. SUNITA KHINCHI VS. ITO, JAIPUR 2 3. THE LD. DR IS HEARD WHO HAS DRAWN OUR REFERENCE TO PARA 3 OF THE LD. CIT(A) ORDER, WHEREIN LD. CIT(A) HAS MENTIONED VARI OUS DATES WHEREIN THE HEARINGS IN THE MATTER HAVE BEEN SCHEDULED BY THE L D CIT(A) BUT THERE HAS BEEN NO COMPLIANCE ON THE PART OF THE ASSESSEE EITH ER BY WAY OF ATTENDING TO THE HEARINGS OR EVEN FILING ANY WRITTEN SUBMISSIONS . IT WAS ACCORDINGLY SUBMITTED THAT THE LD CIT(A) HAS RIGHTLY DECIDED TH E MATTER BASED ON MATERIAL ON RECORD. 4. PER CONTRA, THE LD AR SUBMITTED THAT IN THE INT EREST OF JUSTICE, ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE AND HE GIVES AN UNDERTAKING THAT THE ASSESSEE SHALL ATTEND TO THE APPELLATE PRO CEEDINGS BEFORE THE LD CIT(A) AND SHALL COMPLY WITH THE DIRECTIONS OF THE LD CIT(A). 5. AFTER HEARING BOTH THE PARTIES, WE FIND THAT IT IS NOT A CASE WHERE OPPORTUNITY HAS NOT BEEN PROVIDED BY THE LD CIT(A). AT THE SAME TIME, WE FIND THAT SUBSTANTIAL ADDITIONS HAVE BEEN MADE BY T HE AO IN THE HANDS OF THE ASSESSEE SMT. SUNITA KHINCHI AND THE ORDER HAS BEEN PASSED EX-PARTE BY THE LD CIT(A) RELYING SOLELY ON THE FINDINGS OF THE AO. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE ARE OF THE VIEW THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO PRESENT ITS CASE ON MERITS BEFORE TH E LD. CIT(A) PROVIDED IT NO MORE ABUSE THE TIME OF THE APPELLATE AUTHORITY ALRE ADY OVERBURDENED WITH HUGE PENDENCY. 6. IN LIGHT OF ABOVE, THE MATTER IS SET ASIDE TO TH E FILE OF LD. CIT(A) WHO SHALL DECIDE THE SAME AFRESH AFTER GIVING APPROPRIA TE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO ATTEND T O THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) ON THE SCHEDULED DATE OF HEAR ING AND SHE SHALL NOT SEEK ANY ADJOURNMENT IN THE MATTER WITHOUT SHOWING ANY R EASONABLE CAUSE TO THE SATISFACTION OF LD. CIT(A). ITA NO. 195/JP/17 SMT. SUNITA KHINCHI VS. ITO, JAIPUR 3 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13/09/2017. SD/- SD/- DQY HKKJR FOE FLAG ;KNO (KUL BHARAT) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 13/09/2017 *SANTOSH VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. SUNITA KHINCHI, P-51, RAJ AANGAN, NRI COLONY, SANGANER, JAIPUR. 2. IZR;FKHZ@ THE REPONDENT- ITO, WARD-6(1), 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, 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 195/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR.