MOHIT GOSWAMI, Jaipur V. ITO, Jaipur

ITA 618/JPR/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1963 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 08-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BHATEJA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES SMC, JAIPUR JH IH-DS-CALY] YS[KK LNL; DS LE{K BEFORE: SHRI P.K. BANSAL, ACCOUNTANT MEMBER VK;DJ VIHY LA- @ ITA NO. 618/JP/2014 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2008-09 MOHIT GOSWAMI, 2024, 2 ND CHOWK, DEVRI JI KA MANDIR, JOHRI BAZAR, JAIPUR. CUKE VS. INCOME TAX OFFICER, WARD 2(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AFVPG 9635 H VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI MANISH AGARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI O.P. BHATEJA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 03/11/2015 VKNS'K @ ORDER PER P.K. BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 16/06/2014 PASSED BY THE LD CIT(A)-I, JAIPUR FOR A. Y. 2008-09. IN THIS APPEAL, THE ASSESSEE HAS TAKEN TWO GROUNDS OF APPEAL . THE FIRST GROUND OF APPEAL IS AGAINST EX PARTE ORDER OF THE LD CIT(A) WI THOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE. ITA 618/JP/2014_ MOHIT GOSWAMI VS ITO 2 2. I HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE P ARTIES AND CONSIDERED THE SAME AND GOING THROUGH THE ORDERS OF THE TAX AUTHORITIES BELOW. I NOTED THAT THE LD CIT(A) HAS PASSED AN EX PA RTE ORDER BECAUSE NOBODY HAS APPEARED BEFORE HIM AND DISMISSED THE AP PEAL FILED BY THE ASSESSEE. IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES AFTER HEARING THE RIVAL SUBMISSIONS, I SET ASIDE THE ORDE R OF THE LD CIT(A) AND RESTORE THE ISSUE TO THE FILE OF THE LD CIT(A) WITH A DIRECTION THAT THE LD CIT(A) SHALL REDECIDE THE APPEAL AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO D IRECTED TO COOPERATE WITH THE LD CIT(A) AND SUBMIT ALL THE NECESSARY DOCU MENTS/EVIDENCES ON WHICH HE RELIED ON THIS REGARD. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 03/11/2015. SD/- IH-DS-CALY (P.K. BANSAL) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 03 RD NOVEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MOHIT GOSWAMI, JAIPUR. ITA 618/JP/2014_ MOHIT GOSWAMI VS ITO 3 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 2(1), JAIPUR.. 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. 618/JP/2014) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR