SMT. ABHILASHA JAIN, JAIPUR V. INCOME TAX OFFICER, WARD-4, BHARATPUR

ITA 672/JPR/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3179 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKWY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 672/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SMT. ABHILASHA JAIN U-8, JDA QUARTER SETHI COLONY, JAIPUR CUKE VS. ITO WARD-04 BHARATPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AHQPJ0040A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI P. C. PARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT ROSHANTA MEENA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 20/08/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 21/08/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- 22, ALWAR DATED 30.01.2018 FOR ASSESSMENT YEAR 2009 -10 WHEREIN THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN DECIDING THE APPEAL EX-PARTE WITHOUT PROPERLY SERVING THE NOTICE AND PROVIDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. 2. THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN NOT DECIDING THE GROUNDS OF APPEAL RAISED BEFORE HIM ON MERIT. 2. THE LD. AR SUBMITTED THAT WHILE FILING THE APPEA L BEFORE THE LD. CIT(A) IN FORM NO. 35, THE ASSESSEE HAS GIVEN THE ADDRESS AS C/O KALANI & COMPANY, CHARTERED ACCOUNTANTS, 5 TH FLOOR, THE MILE STONE GANDHI NAGAR TURN, TONK ITA NO. 672/JP/2018 SMT. ABHILASHA JAIN, JAIPUR VS ITO, BHARATPUR 2 ROAD, JAIPUR-15, TO WHICH NOTICES MAY BE SENT. IT WAS SUBMITTED THAT APPARENTLY THE NOTICES WERE ISSUED BY THE LD. CIT(A ), HOWEVER, THE SAME HAVE NOT BEEN SERVED AT THE ADDRESS GIVEN IN FORM NO. 35 AND ACCORDINGLY, THE MATTER COULD NOT BE REPRESENTED BEFORE THE LD. CIT( A) FOR WANT OF SERVICE OF THE NOTICE. IT WAS ACCORDINGLY SUBMITTED THAT THE MATTER MAY KINDLY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE S AME ON MERIT. 3. THE LD. DR IS HEARD WHO HAS NOT RAISED ANY SPECI FIC OBJECTION TO SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A). 4. AFTER HEARING BOTH THE PARTIES AND PURSUING THE MATERIAL AVAILABLE ON RECORD, THOUGH THE NOTICES HAVE BEEN ISSUED BY THE LD. CIT(A) SCHEDULING THE HEARING ON 28.12.2017 AND THEREAFTER ON 17.01.2018, HOWEVER, NO ONE APPEARED ON BEHALF OF THE ASSESSEE. AS CONTENDED B Y THE LD. AR, THE MATTER COULD NOT HAVE ATTENDED BEFORE THE LD. CIT(A) FOR W ANT OF SERVICE OF NOTICE AT THE GIVEN ADDRESS. IN THE INTEREST OF JUSTICE, WE BELIEVE THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY AND THE MATTER IS ACC ORDINGLY SET ASIDE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME ON MERIT AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21/08/2018. SD/- SD/- FOT; IKWY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 21/08/2018 *GANESH KR ITA NO. 672/JP/2018 SMT. ABHILASHA JAIN, JAIPUR VS ITO, BHARATPUR 3 VKNS'K DH IZFRFYFI VXZSF'KR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT - SMT. ABHILASHA JAIN, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT - ITO, WARD-4, BHARATPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDRVIHY@ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 672/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR.