SAVITA JAIN, Jaipur V. ITO, BARAN

ITA 695/JPR/2015

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7494 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 14-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P MEENA
• Keywords: Set aside

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. 695/JP/2015 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2008-09 SMT. SAVITA JAIN, W/O- SHRI JAMBU KUMAR JAIN, COLLEGE ROAD, BARAN. CUKE VS. I.T.O., WARD- BARAN. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: ADUPJ 7892 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI MAHENDRA GARGIEYA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 25/07/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 25/07/2019 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 17/03/2015 FOR THE A.Y. 2008-09 IN THE MATTER OF ORDER PASSED U/S 148/143(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. THE ASSESSEE HAS FILED AN AFFIDAVIT IN SUPPORT OF THE CONTENTION THAT ON EVERY OCCASION WHEN THE APPEAL WAS FIXED FOR ITA 695/JP/2015 SAVITA JAIN VS ITO 2 HEARING SHE HAS ATTENDED THE PROCEEDINGS BEFORE THE LD. CIT(A) WHEREIN ADJOURNMENT WAS SOUGHT FOR. AS PER THE AFFIDAVIT, ON THE LAST DATE OF HEARING FIXED FOR 04/03/2015, NOTICE WAS NOT SERVED ON THE ASSESSEE, THEREFORE, SHE COULD NOT ATTEND BEFORE THE LD. CIT(A) AND HE HAS DISMISSED THE APPEAL FOR NON-PROSECUTION. 3. I HAVE HEARD THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. I HAVE CONSIDERED THE AFFIDAVIT FILED BY THE ASSESSEE WHICH INDICATES THAT THE LD AR OF THE ASSESSEE HAS APPEARED BEFORE THE LD. CIT(A) ON 03/04/2013, 12/03/2014 AND 19/09/2014. I FURTHER OBSERVE THAT IN A CAMP HELD AT KOTA, HEARING OF THE APPEAL WAS FIXED ON 19/09/2014 WHEREIN IT WAS INFORMED THAT THE DATE OF HEARING IN KOTA CAMP WILL BE INTIMATED BY NOTICE. HOWEVER, THE NOTICE OF HEARING FIXED ON 04/3/2015 WAS NOT SERVED ON THE ASSESSEE AND BY THE ORDER DATED 17/03/2015, THE APPEAL WAS DISMISSED, 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. ITA 695/JP/2015 SAVITA JAIN VS ITO 3 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JULY, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25 TH JULY, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. SAVITA JAIN, BARAN. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD- BARAN. 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. 695/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR