SHRI YAQUB ALI, JAIPUR V. ITO, WARD-5(5), JAIPUR

ITA 208/JPR/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0525 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 24-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C GUPTA
• Assessee Lawyers: DEVANG GARGIEYA ITP
• 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 BENCHES 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 VIKRAM SINGH YADAV, AM VK;DJ VIHY LA - @ ITA NO. 208/JP/2020 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2016-17 SHRI YAQUB ALI 3407, MOHALLA SILAWTAN, CHOWKRI RAMCHANDRAJI GALI MUSA KHAN 302002, RAJASTHAN CUKE VS. ITO, WARD-5(5), JAIPUR LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ACXPA5235E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. MAHENDRA GARGIEYA (ADV.) & SH. DEVANG GARGIEYA (ITP) JKTLO DH VKSJ LS @ REVENUE BY : SH. K. C. GUPTA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 16/06/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 16/06/2020 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 16.01.2020. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT NO ADEQUATE 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 APPEAL 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, THE ASSESSEE HAS ATTENDED THE PROCEEDING THROUGH HIS AR AND LD. CIT(A) HAS ALSO GRANTED ADJOURNMENT. REGARDING NON-APPEARANCE ON THE LAST DATE OF HEARING SCHEDULED FOR HEARING ON 13.01.2020, IT WAS SUBMITTED THAT THE LD. AR SOUGHT AN ADJOURNMENT ON ITA NO. 208/JP/2020 SH. YAQUB ALI VS. ITO, JAIPUR 2 THE SAID DATE, HOWEVER, ADJOURNMENT WAS DENIED AND THE MATTER WAS DECIDED EX-PARTE BY THE LD CIT(A). IT WAS FURTHER 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 INTEREST OF SUBSTANTIAL JUSTICE, THE APPEAL MAY KINDLY BE RESTORED TO THE FILE OF LD. CIT(A) TO DECIDE THE SAME ON MERITS. IN SUPPORT, RELIANCE WAS PLACED ON THE DECISION IN CASE OF SHRI MOHAMMED SHOKAT KHAN VS ITO (1007/JP/2019 DATED 02.06.2020) WHERE UNDER SIMILAR CIRCUMSTANCES, THE MATTER WAS REMANDED BACK TO THE FILE OF THE LD CIT(A). 3. PER CONTRA, THE LD. DR DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) AND SUBMITTED THAT ON AS MANY AS SIX OCCASIONS, THE ASSESSEE WAS PROVIDED REASONABLE OPPORTUNITY BY THE LD. CIT(A) BUT THE ASSESSEE 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. FURTHER, HE 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 BEEN LISTED FOR HEARING ON COUPLE OF OCCASIONS BY THE LD CIT(A) AND HAS BEEN ADJOURNED 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 ASSESSEE HAS SOUGHT AN ADJOURNMENT AND THEREAFTER, THE MATTER WAS DECIDED EX-PARTE BY THE LD CIT(A) SUMMARILY WITHOUT DECIDING ON MERITS. THEREFORE, IN THE INTEREST OF JUSTICE AND 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 ITA NO. 208/JP/2020 SH. YAQUB ALI VS. ITO, JAIPUR 3 OF THE LD. CIT(A) TO EXAMINE THE MATTER AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND FILE THE NECESSARY INFORMATION AND DOCUMENTATION IN SUPPORT OF HIS CONTENTIONS, AS SO ADVISED AND ENSURE IN TIMELY COMPLETION OF THE PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16/06/2020. 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:- 16/06/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. YAQUB ALI 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-5(5), 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. 208/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR