SHRI ANIL KUMAR, DELHI V. INCOME TAX OFFICER, WARD-2-1, JAIPUR

ITA 677/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1973 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 29-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT 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 BENCHES, JAIPUR JH HKKXPAN] YS[KK LNL; ,OA JH DQY HKKJR ] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM VK;DJ VIHY LA-@ ITA NO. 677/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14 ANIL KUMAR, 1168/308, 3 RD FLOOR, KUNCHA MAHAJANI, CHANDANI CHOWK, DELHI-110006 CUKE VS. I.T.O., WARD 2(1), ALWAR. PAN NO.: AHLPK 9851 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 04/10/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 09/10/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS THE APPEAL FILED BY THE ASSESSEE EMANATES F ROM THE ORDER OF THE LD. CIT(A), ALWAR DATED 31/07/2017 FOR THE A.Y. 2013-14, WHEREIN THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- (I) THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW I N DECIDING THE APPEAL EX- PARTE WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF HEA RING TO THE ASSESSEE. (II) THE LD. CIT(A) HAS ERRED ON FACT AND IN LAW IN NOT DECIDING THE VARIOUS GROUNDS OF APPEAL RAISED BEFORE HIM ON MERIT. ITA 677/JP/2017 ANIL KUMAR VS ITO 2 2. THE LD. CIT(A) HAS DECIDED THE APPEAL OF THE ASSES SEE EX PARTE. WHILE PLEADING ON BEHALF OF THE ASSESSEE, THE LD AR HAS SUBMITTED THAT SINCE THE ASSESSEE WAS NOT PROVIDED ADEQUATE OPPORT UNITY OF BEING HEARD, THEREFORE, THE ISSUE RAISED IN THE APPEAL MAY BE RE STORED BACK TO THE FILE OF THE ASSESSING OFFICER OR TO THE LD. CIT(A). 3. WE HAVE HEARD BOTH THE SIDES ON THIS ISSUE. AFTE R HEARING, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE AND EQUITY, THIS MATTER IS RESTORED BACK TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFR ESH AFTER PROVIDING ADEQUATE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 09/10/2017. SD/- SD/- DQY HKKJR HKKXPAN (KUL BHARAT) (BHAGCHAND) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 09 TH OCTOBER, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI ANIL KUMAR, DELHI. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 2(1), ALWAR. 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 ITA 677/JP/2017 ANIL KUMAR VS ITO 3 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 677/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR