SMT. CHANDRA BHAGWANDAS CHANDNANI, JAIPUR V. INCOME TAX OFFICER, WARD-4-2, JAIPUR

ITA 585/JPR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3451 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 25-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANMOHAN KANDPAL ACIT
• Assessee Lawyers: S R POONIA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES B 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. 585/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2009-10 CHANDRA BHAGWANDAS CHANDNANI, TONK ROAD, JAIPUR CUKE VS. ITO, WARD 4(2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AKRPC2201J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI S. R. POONIA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI MANMOHAN KANDPAL (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 27/11/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 27/11/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)-2, JAIPUR DATED 25.01.2019. 2. AT THE OUTSET, IT IS NOTED THAT THERE IS A DELAY THE FILING IN APPEAL BY 9 DAYS. THE LD. AR HAS SUBMITTED THE ASSESSEES AFFIDAVIT I N SUPPORT OF HER PRAYER FOR CONDONATION OF DELAY. AFTER HEARING BOTH THE PARTI ES, THE DELAY IN FILING OF THE APPEAL IS HEREBY CONDONED AND THE APPEAL IS ADMITTED FOR A DJUDICATION. 3. ON MERITS, WE FIND THAT THE MATTER HAS NOT BEEN DECIDED ON MERITS BY THE LD. CIT(A) AND THE APPEAL OF THE ASSESSEE HAS BEEN DISM ISSED FOR NON-PROSECUTION. HENCE, IN THE INTEREST OF JUSTICE AND FAIR PLAY ESP ECIALLY GIVEN THE FACT THAT THE APPEAL HAS NOT BEEN DECIDED ON MERITS, WE SET-ASIDE THE MA TTER TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME ON MERITS AFTER PROVIDING REASON ABLE OPPORTUNITY TO THE ASSESSEE. 2 ITA NO. 585/JP/2019 CHANDRA BHAGWANDAS CHANDNANI, JAIPUR VS. ITO, WARD-4(2), JAIPUR THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND ENSURE IN TIMELY COMPLETION OF THE PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27/11/2019. SD/- SD/- FOT; IKY JKO FO E FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 27/11/2019 GANESH KUMAR VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- CHANDRA BHAGWANDAS CHANDNANI, JA IPUR 2. THE RESPONDENT ITO, WARD-4(2), JAIPUR 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 585/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR