SHRI GIRRAJ PRASAD GUPTA, JAIPUR V. INCOME TAX OFFICER, WARD-6-4, JAIPUR

ITA 62/JPR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3309 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 17-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PGC VIHYKFKHZ IZRFKHZ
• Assessee Lawyers: R S POONIA CA SHR

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. 62/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2014-15 SHRI GIRRAJ PRASAD GUPTA, 287, MAHARANI FARM, DURGAPURA, JAIPUR CUKE VS. ITO WARD-6(4), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABYPG9405C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI R. S. POONIA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI MANMOHAN KANDPAL (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 28/11/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 28/11/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX-PARTY ORDER OF LD. CIT(A), AJMER DATED 15.10.2018 FOR A.Y 2014-15. 2. AFTER HEARING BOTH THE PARTIES AND PURSUING THE MATERIAL ON RECORD ESPECIALLY GIVEN THAT THE MATTER HAS NOT BEEN DECID ED ON MERITS, IN THE INTEREST OF JUSTICE AND FAIR PLAY, THE MATTER IS REMANDED BA CK TO THE FILE OF LD. CIT(A) TO DECIDE THE SAME ON MERITS AFTER PROVIDING REASONABL E OPPORTUNITY TO THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE SHALL ATTEN D TO THE PROCEEDINGS AND SUBMIT NECESSARY INFORMATION AND DOCUMENTATION TO E NSURE TIMELY COMPLETION OF THE APPELLATE PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ITA NO. 62/JP/2019 SHRI GIRRAJ PRASAD GUPTA, JAIPUR VS. ITO, JAIPUR 2 ORDER PRONOUNCED IN THE OPEN COURT ON 28/11/2019. 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 TK;IQJ@ JAIPUR FNUKAD@ DATED:- 28/11/2019 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI GIRRAJ PRASAD GUPTA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-6(4), 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. 62/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR