Shri Sanjeet C/o- Kalani & Co. CA, 5th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur, Jaipur V. ITO Ward-2(2), Alwar, Alwar

ITA 722/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7667 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P MEENA JCIT DHK
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 147

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. 722/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2010-11 SH. SANJEET, S/O- SH. DHARAMBEER, H. NO. 322, BABRA BAKIPUR, TEHSIL- FARRUKH NAGAR, GURGAON (HARYANA)-122503 CUKE VS. INCOME TAX OFFICER, WARD 2(2), ALWAR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: CMFPS 3922 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 22/07/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/07/2019 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), ALWAR DATED 29/03/2019 FOR THE A.Y. 2010-11 IN THE MATTER OF ORDER PASSED U/S 147 R.W.S. 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. I HAVE HEARD THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND THAT THE LD. CIT(A) HAS ITA 722/JP/2019 SH. SANJEET VS ITO 2 DISMISSED THE APPEAL BY OBSERVING THAT NO ONE HAS ATTENDED ON BEHALF OF THE ASSESSEE IN SPITE OF ISSUE OF NOTICE ON 06/03/2019 AND 26/03/2019. THE LD. CIT(A) HAS ALSO STATED THAT THE POSTAL DEPARTMENT HAS CONFIRMED THAT THE ADDRESS WAS INCOMPLETE. THE LD. AR OF THE ASSESSEE HAS POINTED OUT THAT THE ADDRESS OF THE ASSESSEE WAS COMPLETE IN SO FAR AS THE ORDER OF THE LD. CIT(A) DATED 29/03/2019 POSTED AT THE SAME ADDRESS WAS RECEIVED BY THE ASSESSEE AGAINST WHICH THE ASSESSEE HAS FILED THIS APPEAL. UNDER THESE FACTS AND CIRCUMSTANCES, THE ALLEGATION OF THE LD. CIT(A) WAS NOT CORRECT. CONSIDERING THE FACT THAT THE NOTICE WAS NOT SERVED BY THE POSTAL DEPARTMENT, THE LD. CIT(A) SHOULD HAVE TRIED TO SERVE THE SAME THROUGH I.T. INSPECTOR, HOWEVER, WITHOUT SERVING THE SAME, THE LD. CIT(A) HAS PASSED EX PARTE ORDER EVEN WITHOUT CONSIDERING THE MERIT OF THE ADDITIONS. AS PER THE PROVISIONS OF SECTION 250(6) OF THE ACT, THE CIT(A) HAS TO PASS AN ORDER STATING THE POINTS FOR DETERMINATION, DECISION THEREON AND THE REASONS FOR THE DECISION. THEREFORE, IN THE SUBSTANTIAL INTEREST OF JUSTICE, I SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) AND THE MATTER IS RESTORED BACK TO HIM FOR DECIDING THE MATTER AFRESH AFTER GIVING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I DIRECT ACCORDINGLY. ITA 722/JP/2019 SH. SANJEET VS ITO 3 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JULY, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22 ND JULY, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANTS- SHRI SANJEET, GURGAON (HARYANA). 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 2(2), 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 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 722/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR