M/S TIRUPATI ENTERPRISES, ALWAR V. INCOME TAX OFFICER, WARD - BHIWADI, BHIWADI

ITA 277/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6172 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 22-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK
• Keywords: Set aside
• Section: 250; 22

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. 277/JP/2020 ASSESSMENT YEAR: 2010-11 M/S TIRUPATI ENTERPRISES, B-3, GANPATI PLAZA, BHIWADI, ALWAR. C UKE VS. I.T.O., WARD-BHIWADI, ALWAR. PAN NO.: AAEFT 7940 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING: 21/09/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/09/2020 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29/03/2019 OF LD. CIT(A), ALWAR FOR THE ASSESSMENT YEAR 2010-11. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. THE LD. AR OF THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE SUMMARILY WHILE PASSING THE EX PARTE ORDER WITHOUT GIVING AN APPROPRIATE OPPORTUNITY OF HEARING TO THE ITA 277/JP/2020_ M/S TIRUPATI ENTERPRISES VS ITO 2 ASSESSEE. HE HAS SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ONLY FOR ONE DATE AND THE ASSESSEE NOT GIVEN ANY MORE OPPORTUNITY ONCE IT CAME TO THE NOTICE OF THE LD. CIT(A) THAT THE NOTICE ISSUED TO THE ASSESSEE WAS NOT SERVED UPON THE ASSESSEE. THUS, THE LD. AR HAS PLEADED THAT THE MATTER MAY BE SET ASIDE TO THE RECORD OF THE LD. CIT(A) FOR DECIDING THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING AN OPPORTUNITY OF HEARING. 4. ON THE OTHER HAND, THE LD. DR HAS SUBMITTED THAT THE LD.CIT(A) HAS RECORDED THE FACT THAT THE NOTICE ISSUED TO THE ASSESSEE WAS RECEIVED BACK UNSERVED WITH THE POSTAL REMARK THAT NO SUCH PERSON IS AVAILABLE AT THE ADDRESS, THEREFORE, IN THOSE CIRCUMSTANCES, THE LD. CIT(A) WAS LEFT WITH NO OPTION BUT TO DECIDE THE APPEAL EX PARTE. SHE HAS RELIED UPON THE ORDER OF THE LD. CIT(A). 5. HAVING CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS CAREFUL PERUSAL OF THE IMPUGNED ORDER, WE NOTE THAT THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX PARTE AND DISMISSED THE APPEAL OF THE ASSESSEE SUMMARILY IN PARA 3.1 TO 3.3. AS UNDER: 3.1 IN THIS CASE, NOTICES U/S 250 WAS ISSUED TO THE APPELLANT BY FIXING THE HEARING ON 27/03/2019 BY THIS OFFICE. POSTAL DEPARTMENT HAS STATED THAT NO SUCH PERSONS AVAILABLE AT THE ITA 277/JP/2020_ M/S TIRUPATI ENTERPRISES VS ITO 3 ADDRESS. WHEN THE APPELLANT HIMSELF HAS GIVEN WRONG OR INCOMPLETE ADDRESS THEN THE PROCEEDINGS CANNOT BE KEPT IN ABEYANCE ENDLESSLY. ACCORDINGLY I AM LEFT WITH NO OPTION BUT TO DECIDE THE APPEAL ON THE BASIS OF EVIDENCES ON RECORD. 3.2 I HAVE TAKEN INTO CONSIDERATION THE FACTS OF THE CASE FILED ALONGWITH FORM NO. 35. 3.3 IN ABSENCE OF ANY SUBMISSIONS BY THE APPELLANT IN SUPPORT OF ITS CLAIMS, I HAVE RELIED UPON THE FACTS MENTIONED IN THE ASSESSMENT ORDER. ACCORDINGLY, I DO NOT SEE ANY REASON TO INTERFERE IN THE ASSESSMENT ORDER. HENCE, THE APPEAL IS DISMISSED. IT IS CLEAR FROM THE IMPUGNED ORDER THAT THE LD. CIT(A) HAS NOT DECIDED THE APPEAL OF THE ASSESSEE ON MERITS BY DISCUSSING THE RELEVANT FACTS BUT THE APPEAL OF THE ASSESSEE WAS DISMISSED ON THE GROUND OF ABSENCE OF ANY SUBMISSION BY THE ASSESSEE. HE RELIED UPON THE FACTS MENTIONED IN THE ASSESSMENT ORDER. IT IS ALSO NOT IN DISPUTE THAT ONLY ONE OPPORTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE THAT TOO WITHOUT SERVICE OF NOTICE, ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE RECORD OF THE LD. CIT(A) FOR FRESH ADJUDICATION AFTER GIVING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA 277/JP/2020_ M/S TIRUPATI ENTERPRISES VS ITO 4 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND SEPTEMBER, 2020. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22/09/2020 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S TIRUPATI ENTERPRISES, BHIWADI, ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., 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. 277/JP/2020) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR