Kailash Goyal, Bikaner V. Pr. CIT-1, Jodhpur, Jodhpur

ITA 33/JODH/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8072 (ITAT-JODHPUR)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 03-05-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANCHITA KUMAR
• Keywords: Set aside
• Section: 143(3); 147; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH , JODHPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM ITA. NO. 33/JODH/2021 ASSESSMENT YEARS : 2010-11 KAILASH GOYAL 00, J.N.V. COLONY BIKANER 334001 VS. PCIT-1, JODHPUR PAN/GIR NO.: ABUPG7728E APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SMT. SANCHITA KUMAR (CIT) DATE OF HEARING : 12/08/2021 DATE OF PRONOUNCEMENT : 31/08/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGA INST THE ORDER OF LD. PR. CIT, JODHPUR DATED 05.03.2021 PASSED U/S 263 FOR TH E ASSESSMENT YEAR 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD. PR.CIT/DR WAS HEARD AND THE MATERIAL AVAILABLE ON RECORD WAS PERU SED. 3. IT IS NOTED THAT IN THIS CASE, THE ASSESSMENT WA S COMPLETED U/S 147 READ WITH SECTION 143(3) DATED 20.12.2017. THER EAFTER, A SHOW CAUSE U/S 263 WAS ISSUED BY THE LD. PR. CIT, BIKANE R ON 26.04.2019. IN RESPONSE, THE ASSESSEE FILED HER REPLY ON 20.02.202 0. THEREAFTER, ITA NO. 33/JODH/2021 KAILASH GOYAL VS. PCIT, JOD HPUR 2 PURSUANT TO MERGER OF THE JURISDICTIONAL CHARGE OF THE LD. PR. CIT, BIKANER WITH THE PR. CIT, JODHPUR, ANOTHER NOTICE D ATED 16.02.2021 WAS ISSUED TO THE ASSESSEE FIXING THE DATE OF HEARING O N 26.02.2021. HOWEVER, THIS TIME NO REPLY HAS BEEN FILED BY THE A SSESSEE. THEREAFTER, THE LD. PR. CIT, JODHPUR HAS PASSED THE IMPUGNED OR DER BASED ON MATERIAL AVAILABLE ON RECORD WHEREIN THE ASSESSMENT ORDER PASSED U/S 147 R/W 143(3) WAS SET ASIDE FOR DECIDING THE MATTE R AFRESH TAKING INTO CONSIDERATION THE ISSUES DISCUSSED BY THE PR. CIT I N THE IMPUGNED ORDER. 4. IT IS THEREFORE NOTED THAT THE IMPUGNED ORDER HA S BEEN PASSED EX-PARTE QUA THE ASSESSEE AND THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE BELIEVE THAT THE ASSESSEE DESERVES ON E MORE OPPORTUNITY TO FILE NECESSARY INFORMATION/DOCUMENTATION IN RESP ONSE TO THE ISSUES RAISED BY THE LD. PR. CIT IN THE IMPUGNED ORDER. TH EREFORE, WE SET ASIDE THE IMPUGNED ORDER TO THE FILE OF LD. PR. CIT WITH THE DIRECTION TO THE DECIDE THE SAME AFRESH AFTER PROVIDING REASONABLE O PPORTUNITY TO THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31/08/2021. SD/- SD/- ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) JUDICIAL MEMBER ACCOUNTANT MEMBER JODHPUR ITA NO. 33/JODH/2021 KAILASH GOYAL VS. PCIT, JOD HPUR 3 DATED:- 31/08/2021. *GANESH KUMAR COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- KAILASH GOYAL, BIKANER 2. THE RESPONDENT- PCIT, JODHPUR 3. CIT 4. CIT(A) 5. DR, ITAT, JODHPUR. 6. GUARD FILE { ITA NO. 33/JODH/2021} BY ORDER, ASST. REGISTRAR