SHRI HEMANT KUMAR JANGID, KISHANGARH V. INCOME TAX OFFICER, KISHANGARH

ITA 386/JPR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5957 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 20-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA SINGH
• Assessee Lawyers: O P BATHEJA ITP
• Keywords: Reasonable cause

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC H A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA- @ ITA NO. 386/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2007-08 HEMANT KUMAR JANGID SHANTI NAGAR, WARD NO. 1 MADANGANJ, KISHANGARH CUKE VS. ITO, KISHANGARH LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AFHPJ7966J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. O. P. BATHEJA (ITP) JKTLO DH VKSJ LS @ REVENUE BY : SH. RAJENDRA SINGH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 03/10/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 03/10/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), AJMER DATED 15.01.2019 FOR A.Y 2007-08. 2. HEARD BOTH THE PARTIES AND PURSUED THE MATERIAL AVAILABLE ON RECORD. 3. IT IS NOTED THAT THE APPEAL HAS BEEN DECIDED EX-PARTE QUA THE ASSESSEE BY THE LD CIT(A) WITHOUT GOING INTO THE MERITS OF T HE MATTER. THOUGH THERE HAVE BEEN NON-COMPLIANCE BY THE ASSESSEE IN NOT ATT ENDING TO THE APPELLATE PROCEEDINGS, HOWEVER, GIVEN THAT THE MATTER HAS NOT BEEN DECIDED ON MERITS AND IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE SE T ASIDE THE MATTER TO FILE OF LD. CIT(A) TO DECIDE THE SAME ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. ITA NO. 386/JP/2019 HEMANT KUMAR JANGID, KISHANGARH VS. ITO, KISHANGARH 2 4. THE ASSESSEE IS ALSO DIRECTED TO ATTEND TO THE A PPELLATE PROCEEDINGS AND SHOULD NOT SEEK ANY ADJOURNMENT IN THE MATTER WITHO UT SHOWING REASONABLE CAUSE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03/10/2019. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03/10/2019 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- HEMANT KUMAR JANGID, KISHANGARH 2. IZR;FKHZ@ THE RESPONDENT- ITO, KISHANGARH 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. 386/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR