SMT. SUSHILA MAHESHWARI, TONK V. INCOME TAX OFFICER, WARD, TONK

ITA 576/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4703 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 25-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJENDER SINGH DHK
• Section: 143(3); 147

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; DS LE{K BEFORE : SHRI RAMESH C.SHARMA, ACCOUNTA NT MEMBER VK;DJ VIHY LA-@ ITA NO. 576/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 SMT. SUSHILA MAHESHWARI W/O SHRI GANESH NARAYAN MAHESHWARI V&P: BANWADA, TEHSIL: PEEPLU, DISTT. TONK CUKE VS. THE ITO WARD- TONK TONK LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: BRJPS 9493L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY :SHRI MANISH AGARWAL, CA JKTLO DH VKSJ LS@ REVENUE BY: SHRI RAJENDER SINGH, ADDL. CIT-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 01/08/2019 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 02 /08/2019 VKNS'K@ ORDER PER RAMESH C. SHARMA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E EX-PARTE ORDER OF THE LD. CIT(A)-3, JAIPUR DATED 22-03-2019 FOR THE ASSESSMENT YEAR 2010-11, IN THE MATTER OF ORDER PASSED U/S 143(3) / 147 OF THE I.T. ACT, 1961. 2.1 IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRI EVED FOR EX-PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT AFFORDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA NO.576/JP/2019 SMT. SUSHILA MAHESHWARI VS ITO, WARD- T ONK 2 2.2 RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORDS P ERUSED. DURING THE COURSE OF HEARING, THE LD.AR OF THE ASSESSEE CONTEN DED THAT THE ASSESSEE HAD EARLIER APPOINTED THE COUNSEL SHRI SHRAWAN KUMA R GUPTA ASSOCIATE WHOSE ADDRESS IS ALSO MENTIONED IN FORM NO. 35 FOR SERVICE OF NOTICE. SINCE, THE ASSESSEE HAD CHANGED HIS COUNSEL, THEREF ORE, THE NOTICE SO ISSUED BY THE LD. CIT(A) WAS NEITHER SERVED UPON T HE ASSESSEE NOR THE ASSESSEE WAS INFORMED BY THE EARLIER COUNSEL REGARD ING THE NOTICE ISSUED BY THE LD. CIT(A) FOR ATTENDING THE HEARING. THE LD .AR OF THE ASSESSEE ALSO FILED THE AFFIDAVIT TO THIS EFFECT BEFORE THE BENCH. THE BENCH HAS GONE THROUGH THE AFFIDAVIT SO FILED BY THE ASSESSEE WHEREIN THE BENCH FOUND THAT ASSESSEE HAD EARLIER APPOINTED COUNSEL S HRI SHARWAN KUMAR GUPTA ASSOCIATE, WHOSE NAME AND ADDRESS IS ALSO ME NTIONED IN FORM NO. 35 FOR SERVICE OF NOTICE BY THE DEPARTMENT. SINCE T HE ASSESSEE HAS CHANGED HIS COUNSEL, THEREFORE, THE NOTICE SENT BY THE LD. CIT(A) MIGHT HAVE BEEN SERVED AT THE ADDRESS MENTIONED IN FORM N O. 35 WHICH COULD NOT BE REACHED TO THE ASSESSEE DUE TO CHANGE OF COU NSEL. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND ALSO IN THE SUBSTANTIAL INTEREST OF JUSTICE, I RESTORE THE MATTER TO THE FILE OF THE LD . CIT(A) FOR AFRESH HEARING AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN A PERIOD ITA NO.576/JP/2019 SMT. SUSHILA MAHESHWARI VS ITO, WARD- T ONK 3 OF 2 MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. IN CASE OF ANY NON- COMPLIANCE, THE LD. CIT(A) WILL BE AT LIBERTY TO PA SS THE ORDER AFTER CONSIDERING THE MERITS OF THE CASE. I DIRECT ACCORD INGLY. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 02 /08/201 9. SD/- JESK LH 'KEKZ (RAMESH C. SHARMA) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 02 /08/ 2019 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. SUSHILA MAHESHWARI, TONK 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- TONK 3. VK;DJ VK;QDRVIHY ) @ CIT(A), 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.576/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR