SMT. PRITI TIKKIWAL, Jaipur V. ITO, Jaipur

ITA 680/JPR/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99418 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 02-08-2013
• 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. 680/JP/2013 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2008-09 PRITI TIKKIWAL, 449 ABOVE BURMA DRYCLEANERS, M.I. ROAD, JAIPUR. CUKE VS. INCOME TAX OFFICER, WARD 2(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: ACSPT 4545 K VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHRI O.P. BHATEJA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 04/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 05/11/2015 VKNS'K @ ORDER PER P.K. BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 06/03/2013 PASSED BY THE LD CIT(A)-I, JAIPUR FOR A.Y . 2008-09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, I, THER EFORE, DECIDED TO DISPOSE OFF THE APPEAL AFTER HEARING THE LD DR. ITA 680/JP/2013_ PRITI TIKKIWAL VS ITO 2 3. AFTER HEARING THE LD DR AND GOING THROUGH T HE ORDERS OF THE TAX AUTHORITIES BELOW, I NOTED THAT THE LD CIT(A) HAS PAS SED AN ORDER EX PARTE. THE ASSESSEE HAS NOT BEEN GIVEN EFFECTIVE HEA RING. THE LD CIT(A) SIMPLY CONFIRMED THE ORDER OF THE ASSESSING OFFICER . I, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PART IES, SET ASIDE THE ORDER OF THE LD CIT(A) AND RESTORE THIS APPEAL TO THE FILE OF THE LD CIT(A) WITH DIRECTION THAT THE LD CIT(A) SHALL REDECIDE THE ISSU E AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE LD C IT(A) AND REPRESENT HIS CASE BEFORE HIM. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 05/11/2015. SD/- IH-DS-CALY (P.K. BANSAL) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 05 TH NOVEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. PRITI TIKKIWAL, JAIPUR. ITA 680/JP/2013_ PRITI TIKKIWAL VS ITO 3 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 2(2), 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. 680/JP/2013) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR