SHRI SHAILENDRA KUMAR KANKARIYA, JAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

ITA 462/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3778 (ITAT-JAIPUR)
• Duration Of Justice: 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 03-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 462/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2014-15 SH. SHAILENDRA KUMAR KANKARIYA 177, TONK ROAD, VASUNDHARA COLONY, JAIPUR CUKE VS. ACIT, CIRCLE-04, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ADCPK0284H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. P. C. PARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/03/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 03/03/2020 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 17.10.2018 WHEREIN THE ASSESSEE HAS TAK EN THE FOLLOWING GROUNDS OF APPEAL:- 1. THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN DECIDING THE APPEAL EX-PARTE WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF HEARING. 2. THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN NOT DECIDING THE INDIVIDUAL GROUNDS OF APPEAL ON MERITS AND THEREBY UPHOLDING THE ORDER OF A.O. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE APP EAL WAS FILED BEFORE THE CIT(A)-2, JAIPUR, THEREAFTER, IT WAS TRANSFERRED TO CIT(A), AJMER VIDE NOTIFICATION NO. 3 DATED 25.09.2018 ISSUED BY THE O FFICE OF PR. CIT, JAIPUR AND THE MATTER WAS FIXED FOR HEARING ON 17.10.2018. HOW EVER, NO ONE COULD APPEAR ON THE SAID DATE AND ON THE SAME DATE, THE APPEAL O F THE ASSESSEE WAS DISMISSED EX-PARTE QUA THE ASSESSEE VIDE ORDER DATED 17.10.2018. IT WAS ITA NO. 462/JP/2019 SHRI SHAILENDRA KUMAR KANKARIYA, JAIPUR VS. ACIT, JAIPUR 2 SUBMITTED THAT DUE TO THE CHANGE OF THE JURISDICTIO N OF THE LD CIT(A), THE ASSESSEE COULD NOT ATTEND TO THE PROCEEDINGS BEFORE THE LD. CIT(A), AJMER AND THE MATTER WAS FIXED FOR HEARING ON JUST ONE OCCASI ON AND ON THE SAME DAY, THE APPEAL OF THE ASSESSEE WAS DISMISSED. IT WAS AC CORDINGLY SUBMITTED THAT THE ASSESSEE MAY BE GRANTED ONE MORE OPPORTUNITY TO APPEAR BEFORE THE LD. CIT(A) AND THE MATTER MAY ACCORDINGLY BE SET-ASIDE TO THE LD CIT(A). 3. THE LD. DR IS HEARD WHO HAS RELIED ON THE ORDER OF THE LD. CIT(A). 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE JURISDICTION OVER THE C ASE WAS TRANSFERRED TO THE LD. CIT(A), AJMER VIDE NOTIFICATION DATED 25.09.2018 IS SUED BY THE PR. CIT, JAIPUR AND THEREAFTER THE MATTER CAME UP FOR HEARING FOR T HE FIRST TIME ON 17.10.2018 AND ON THE SAME DATE, IN ABSENCE OF ANY APPEARANCE ON BEHALF OF THE ASSESSEE, THE ORDER HAS BEEN PASSED BY THE LD. CIT( A) DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION. THEREFORE, IN T HE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND ESPECIALLY GIVEN THE FACT T HAT THE MATTER HAS NOT BEEN DECIDED ON MERITS., WE BELIEVE THAT THE ASSESSEE DE SERVES ONE MORE OPPORTUNITY TO REPRESENT HIS CASE AND THEREFORE, TH E MATTER IS SET ASIDE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03/03/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER ITA NO. 462/JP/2019 SHRI SHAILENDRA KUMAR KANKARIYA, JAIPUR VS. ACIT, JAIPUR 3 TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03/03/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. SHAILENDRA KUMAR KANKARIYA, JAIP UR 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CIRCLE-4, KOTA 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. 462/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR ITA NO. 462/JP/2019 SHRI SHAILENDRA KUMAR KANKARIYA, JAIPUR VS. ACIT, JAIPUR 4 ITA NO. 462/JP/2019 SHRI SHAILENDRA KUMAR KANKARIYA, JAIPUR VS. ACIT, JAIPUR 5 ITA NO. 462/JP/2019 SHRI SHAILENDRA KUMAR KANKARIYA, JAIPUR VS. ACIT, JAIPUR 6 ITA NO. 462/JP/2019 SHRI SHAILENDRA KUMAR KANKARIYA, JAIPUR VS. ACIT, JAIPUR 7 ITA NO. 462/JP/2019 SHRI SHAILENDRA KUMAR KANKARIYA, JAIPUR VS. ACIT, JAIPUR 8