SHRI DAMODAR SHARMA, AJMER V. INCOME TAX OFFICER, WARD-1-3, AJMER

ITA 688/JPR/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5730 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 05-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURADHA JCIT DHK
• Keywords: Reasonable cause; Set aside
• Section: 143(3)

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 JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 688/JP/2017 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 SHRI DAMODAR SHARMA, PROP.- M/S BATUK PETROLEUM, BANSELI- PUSHKAR, DISTRICT- AJMER- 305001. CUKE VS. I.T.O., WARD-1(3), AJMER. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AEGPS 9280 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI MAHENDRA GARGIEYA (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SMT. ANURADHA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05/08/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 07/08/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A), AJMER DATED 12/06/2017 FOR THE A.Y. 2014-15 IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRIEVED FOR THE EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT GIVING DUE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. I HAVE HEARD THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND THAT BEFORE THE LD. CIT(A), THE ITA 688/JP/2017 DAMODAR SHARMA VS ITO 2 APPEAL WAS FIXED FOR HEARING FOR 27/04/2017, 09/05/2017 AND 01/06/2017 WHEREIN THE LD. AR OF THE ASSESSEE APPEARED AND ASKED FOR ADJOURNMENT. THE CASE WAS FINALLY FIXED FOR HEARING ON 12/06/2017. IT WAS THE CONTENTION OF THE LD AR THAT THE ASSESSEE DID NOT GET NOTICE FOR FIXING THE HEARING OF THE APPEAL ON 12/06/2017. IN SUPPORT OF THE SAME, AN AFFIDAVIT WAS ALSO FILED. AFTER GOING THROUGH THE AFFIDAVIT, I AM SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE BEFORE THE LD. CIT(A), THEREFORE, IN THE SUBSTANTIAL INTEREST OF JUSTICE, I SET ASIDE THE EX PARTE OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE MATTER AFRESH ON MERIT AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH AUGUST, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 07 TH AUGUST, 2019 ITA 688/JP/2017 DAMODAR SHARMA VS ITO 3 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI DAMODAR SHARMA, AJMER. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD-1(3), AJMER. 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. 688/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR