BANWARI LAL KANWAT, Jaipur V. ITO, Jaipur

ITA 362/JPR/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 7215 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 02-11-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 25-04-2011
• Court: TRIBUNAL
• Department Lawyers: D K MEENA
• Assessee Lawyers: RAHUL AJMERA
• Keywords: Opportunity of being heard

Judgement Text

1 ITA 362-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 362/JP/2011 ASSTT. YEAR : 2002-03. SHRI BANWARI LAL KANWAT, VS. THE INCOME-TAX OFFIC ER, C-14, INERPURI, LAL KOTHI, WARD 1(4), JAIPUR. JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAHUL AJMERA RESPONDENT BY : SHRI D.K. MEENA DATE OF HEARING : 02.11.2011. DATE OF PRONOUNCEMENT : 04.11.2011. ORDER DATE OF ORDER : 04/11/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2002-03. 2. THE EFFECTIVE GROUND IN THE APPEAL OF THE ASSESS EE IS AGAINST NOT PROVIDING ADEQUATE AND PROPER OPPORTUNITY OF BEING HEARD TO T HE ASSESSEE BEFORE PASSING THE EX PARTE ORDER BY LD. CIT (A). 3. AFTER CONSIDERING THE ORDER OF LD. CIT (A), IT I S FOUND THAT NOTICE OF HEARING WAS SENT THROUGH REGISTERED A/D. HOWEVER, ON THE DATE O F HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE, THEREFORE, LD. CIT (A) DECIDED THE AP PEAL ON THE BASIS OF ASSESSMENT PASSED AND ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSE E. WE ARE OF THE VIEW THAT SINCE THE 2 APPEAL OF THE ASSESSEE WAS DECIDED EX PARTE AND AS PER GROUND OF APPEAL NO NOTICE WAS SERVED ON THE ASSESSEE, THEREFORE, WE FEEL THAT TO MEET THE ENDS OF JUSTICE THE MATTER SHOULD GO BACK TO THE FILE OF LD. CIT (A) TO DECIDE THE SAME AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. ACCORDINGLY SET ASIDE THE ORDER OF LD. CIT (A) AND RESTORE THE MATTER TO HIS FILE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 04. 11.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- COPY FORWARDED TO :- SHRI BANWARI LAL KANWAT, JAIPUR. THE ITO WARD 1(4), JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 362/JP/2011) BY ORDER, AR ITAT JAIPUR.