M/S JAIPUR COLONIZERS & DEVELOPERS, JAIPUR V. INCOME TAX OFFICER, WARD-6-2, JAIPUR

ITA 674/JPR/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3268 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 28-08-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K C GUPTA J DHK
• Keywords: Opportunity of being heard

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH A, JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE : SHRI RAMESH C.SHARMA, AM & SHRI VIJAY PAL RAO, JM VK;DJ VIHY LA-@ ITA NO. 674/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 M/S. JAIPUR COLONIZERS & DEVELOPERS 404,4 TH FLOOR, MILESTONE BUILDING GANDHI NAGAR MODE, TONK ROAD, JAIPUR CUKE VS. THE ITO WARD- 6(2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAIFJ 2740 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MANISH AGARWAL, CA JKTLO DH VKSJ LS@ REVENUE BY: SHRI K.C. GUPTA, JCIT-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 25/11/2019 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 25/11/2019 VKNS'K@ ORDER PER RAMESH C. SHARMA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-2, JAIPUR DATED 20-03-2017 FOR THE ASSESS MENT YEAR 2012-13, IN THE MATTER OF ORDER PASSED U/S 143 (3) OF THE I. T. ACT, 1961. 2.1 THE MAIN GRIEVANCE OF THE ASSESSEE RELATES TO P ASSING OF EX-PARTE ORDER BY THE LD. CIT(A) WITHOUT GIVING PROPER OPPO RTUNITY OF HEARING. 2.2 DURING THE COURSE OF HEARING, THE LD.AR OF THE ASSESSEE PLACED ON RECORD THE AFFIDAVIT MENTIONING THEREIN THAT THE NO TICE ISSUED BY THE LD. CIT(A) WAS NOT SERVED UPON THE ASSESSEE. THEREFORE, THE ASSESSEE WAS NOT ITA NO.674/JP/2017 M/S. JAIPUR COLONIZERS & DEVELOPERS VS ITO , WARD-6(2), JAIPUR 2 ABLE TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE OF HEARING OF APPEAL. THE CONTENTS OF THE AFFIDAVIT PLACED BEFORE US ARE AS U NDER:- I, PANKAJ MEENA, AGED ABOUT 40 YEARS S/O SHRI RAT I RAM MEENA, R/O C-108, J.P. COLONY, TONK PHATAK, JAIPUR DO HEREBY SOLEMNLY AFFIRM ON OATH AS UNDER: 1. THAT I AM ONE OF THE PARTNERS OF M/S JAIPUR COLONISERS& DEVELOPERS PRESENTLY HAVING ITS PLACE O F BUSINESS AT 202, 2 ND FLOOR, UDB TOWER, OPP. NAGAR NIGAM, TONK ROAD, JAI PUR. 2. THAT, AN APPEAL AGAINST THE ASSESSMENT ORDER DAT ED 25.03.2015 WAS FILED BEFORE LD. CIT(A)-2, JAIPUR ON 30.04.2015 WHICH WAS DECIDED EX-PARTE AS THE SAID ORDER HAD NE VER REACHED THE APPELLANT COMPANY. 3. THAT LATER, WHEN ASSESSEE WAS ASKED TO DEPOSIT T HE DEMAND, THE FACT THAT THE APPEAL ORDER HAS ALREADY BEEN PASSED BY CIT(A)-II, JAIPUR ON 20.03.2017 CAME TO KNOWLEDGE O F APPELLANT, AS THE APPELLATE ORDER WAS NEVER SERVED UPON/RECEIVED BY APPELLANT DUE TO CHANGE OF ADDRESS OF THE APPELLANT FIRM. 4. THAT AFTER COMING TO KNOW ABOUT THE DISMISSAL OF APPEAL BEING PASSED BY LD. CIT(A)-II, EX-PARTE, APP ELLANT REQUESTED ON 06.07.2017 ON SUPPLY THE CERTIFIED COPY OF ORDER , AS THE APPELLANT HAD NOT RECEIVED THE ORDER. 5. ON RECEIVING THE CERTIFIED COPY OF ORDER, THE AP PEAL WAS FILED BEFORE THE HONBLE BENCH. 6. THAT THE NON-PARTICIPATION IN THE APPELLATE PROC EEDINGS BEFORE LD. CIT(A) WAS INADVERTENT, AND SOLELY FOR T HE REASON THAT THE NOTICES ISSUED WERE NEVER RECEIVED, AS THE APPELLAN T'S ADDRESS HAD CHANGED AND FACT OF CHANGE OF ADDRESS IS ALSO EVIDE NT FROM THE NOTICE ISSUED BY THE TAX RECOVERY OFFICER ON THE NEW ADDRE SS OF THE APPELLANT. 7. THAT THIS AFFIDAVIT IS GIVEN IN CONFIRMATION OF THE FACTS NARRATED IN THE WRITTEN SUBMISSION FILED BEFORE THE HONBLE BENCH REQUESTING TO KINDLY RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE THE ISSUES INVOLVED ON MERITS. 2.3 WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND GO NE THROUGH THE ORDERS OF THE LOWER AUTHORITIES. WE HAVE ALSO GONE THROUGH THE AFFIDAVIT OF THE ASSESSEE AND FOUND THAT DUE TO NON-SERVICE O F THE NOTICE THE ITA NO.674/JP/2017 M/S. JAIPUR COLONIZERS & DEVELOPERS VS ITO , WARD-6(2), JAIPUR 3 ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A). TH US IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE SAME AFRESH ON MERIT BY PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) WITHIN A PERIOD OF 2 MONTHS F ROM THE DATE OF RECEIPT OF THIS ORDER. THUS THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES.. ORDER PRONOUNCED IN THE OPEN COURT ON 25 -11-20 19. SD/- SD/- FOT; IKY JKO JESK LH 'KEKZ (VIJAY PAL RAO) (RAMESH C. SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25/11/ 2019 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. JAIPUR COLONIZERS & DEVELOPERS , JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO WARD-6 (2), JAIPUR 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.674/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR