Shri Vishal Tak C/o- Kalani & Co., CA 5th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur, Jaipur V. ITO Ward-7(3), Jaipur, Ward-7(3), Jaipur

ITA 735/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7753 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P MEENA JCIT DHK

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. 735/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2011-12 VISHAL TAK, C-95, BHAGIRATH MARG, OM PATH, SHYAM NAGAR, SODALA, JAIPUR. CUKE VS. I.T.O., WARD 7(3), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: ADZPV 9457 E 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 : 23/07/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 23/07/2019 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)-3, JAIPUR DATED 25/03/2019 FOR THE A.Y. 2011-12 IN THE MATTER OF ORDER PASSED U/S 143(3)/147 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. AT THE OUTSET, IT WAS CONTENDED BY THE LD AR OF THE ASSESSEE THAT THE LD. CIT(A) HAS PASSED EX PARTE ORDER WITHOUT GIVING DUE AND PROPER OPPORTUNITY TO THE ASSESSEE. HE HAS INVITED OUR ATTENTION TO THE ITA 735/JP/2019 VISHAL TAK VS ITO 2 OBSERVATION OF THE LD. CIT(A) TO THE EFFECT THAT THE ASSESSEE ATTENDED BEFORE THE CIT(A) ON THE APPEAL FIXED ON 01/11/2018 AND 18/12/2018. HOWEVER, ON THE LAST OCCASION, THE ASSESSEE COULD NOT APPEAR AND THE REASON FOR NON-APPEARANCE WAS ALSO EXPLAINED BEFORE ME BY THE LD AR. I AM SATISFIED THAT THERE WAS SUFFICIENT REASON FOR NON-APPEARANCE ON THE LAST OCCASION BEFORE THE LD. CIT(A), THEREFORE, IN THE SUBSTANTIAL INTEREST OF JUSTICE, I RESTORE BACK THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DECIDING AFRESH AFTER GIVING DUE AND REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS PERTINENT TO NOTE THAT THE LD. CIT(A) HAS NOT PASSED THE ORDER AS PER PROVISIONS OF SECTION 250(6) OF THE ACT IN SO FAR AS HE HAS NOT DECIDED THE MERIT OF THE ISSUE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 2 MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD JULY, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 23 RD JULY, 2019 ITA 735/JP/2019 VISHAL TAK VS ITO 3 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI VISHAL TAK, JAIPUR 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 7(3), JAIPUR. 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. 735/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR