AVANT MUTHA, Jaipur V. ITO, Jaipur

ITA 313/JPR/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99457 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 31-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BHATEJA
• Assessee Lawyers: M IQBAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES SMC, JAIPUR JH IH-DS-CALY] YS[KK LNL; DS LE{K BEFORE: SHRI P.K. BANSAL, ACCOUNTANT MEMBER VK;DJ VIHY LA- @ ITA NO. 313/JP/2015 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2007-08 AVANT MUTHA, C-11, RAJA PARK, JAIPUR. CUKE VS. INCOME TAX OFFICER, WARD 6(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AKWPM 1064 A VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI M. IQBAL (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI O.P. BHATEJA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 05/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 06/11/2015 VKNS'K @ ORDER PER P.K. BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 29/01/2015 PASSED BY THE LD CIT(A)-2, JAIPUR FOR A.Y . 2007-08 2. AFTER HEARING THE RIVAL SUBMISSIONS OF THE BOTH THE PARTIES AND CONSIDERED THE SAME AND GOING THROUGH THE ORDERS OF THE TAX AUTHORITIES BELOW, I NOTED THAT IN THIS CASE, THE LD CIT(A) HAS PASSED AN EX PARTE ORDER. THIS PROVED THAT NO EFFECTIVE HEARING HAS BEE N GIVEN TO THE ASSESSEE AND IN ABSENCE OF ANY EFFECTIVE HEARING, T HE APPEAL OF THE ITA 313/JP/2015_ AVANT MUTHA VS ITO 2 ASSESSEE WAS DISMISSED. I, THEREFORE, IN THE INTERES T OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDER OF THE LD CIT(A) AND DIRECT THE LD CIT(A) TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH A FTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF HEARING TO HIM. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 06/11/2015. SD/- IH-DS-CALY (P.K. BANSAL) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 06 TH NOVEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI AVANT MUTHA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 6(1), 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. 313/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR