GHASI LAL JAT, Jaipur V. ITO, Jaipur

ITA 307/JPR/2011

• Counselvise Citation: 30723114 RSA 2011
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 15-11-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 06-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD JOHARI
• Assessee Lawyers: S K SHARMA; Y K S ABARWAL
• Keywords: Opportunity of being heard
• Section: 142(1); 144

Judgement Text

1 ITA 307-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH B JAIPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ) ITA NO. 307/JP/2011. ASSTT. YEAR : 2006-07. SHRI GHASI LAL JAT S/O VS. THE INCOME-TAX OFFICE R, SHRI GULLA JAT, VPO-BAGRU KHURD, WARD 7(4), THEKRIA, TEHSIL-SANGANER, JAIPUR. JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.K. SHARMA & SHRI Y.K. S ABARWAL RESPONDENT BY : SHRI VINOD JOHARI DATE OF HEARING : 15.11.2011 DATE OF PRONOUNCEMENT : 22.11.2011. ORDER DATED : 22/11/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE IS OBJECTING IN CONFIRMING THE EX P ARTE ORDER OF THE AO. THE LD. CIT (A) HAS ALSO ERRED IN NOT TAKING INTO CONSIDERATION THAT NO NOTICE UNDER SECTION 142(1) WAS SERVED ON THE ASSESSEE BEFORE PASSING ASSESSMENT UN DER SECTION 144. 3. AFTER CONSIDERING RIVAL SUBMISSIONS, WE FIND THA T ASSESSMENT IN THIS CASE WAS COMPLETED UNDER SECTION 144 OF THE IT ACT. THOUGH A S PER ORDER OF THE AO, NOTICE UNDER SECTION 142(1) WAS ISSUED, HOWEVER, AS PER GROUND O F APPEAL, NO NOTICE HAS BEEN SERVED ON THE ASSESSEE. THE LD. CIT (A) HAS ALSO DISMISSE D THE APPEAL OF THE ASSESSEE EX PARTE AS 2 NO ONE COULD APPEAR BEFORE THE LD. CIT (A). IN VIE W OF THE ABOVE FACTS AND CIRCUMSTANCES AND TO MEET THE ENDS OF JUSTICE, WE SET ASIDE THE O RDER OF THE AUTHORITIES BELOW AND RESTORE THE MATTER TO THE FILE OF THE AO TO PASS A FRESH OR DER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ORD ER ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 22. 11.2011. SD/- ` SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/ COPY FORWARDED TO :- SHRI GHASI LAL JAT, SANGANER, JAIPUR. THE ITO WARD 7(4), JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 307/JP/2011) BY ORDER, AR ITAT JAIPUR.