Shri Om Prakash Agarwal C/o- Kalani & Co. CA 5th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur, Jaipur V. ITO Ward-Bhiwadi, Ward-Bhiwadi

ITA 747/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7496 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 22-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P MEENA
• Keywords: Set aside
• Section: 147; 143(3); 250

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. 747/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2010-11 OM PRAKASH AGARWAL, VILLAGE- TAPUKARA, NEAR BUS STAND, TEHSIL- TIJARA, ALWAR. CUKE VS. INCOME TAX OFFICER, WARD- BHIWADI. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AFWPA 7299 C 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 : 24/07/2019 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), 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. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED FOR NOT GIVING THE OPPORTUNITY OF HEARING BY THE LD. CIT(A) BEFORE DECIDING THE ISSUE. THE LD AR OF THE ASSESSEE HAS DRAWN OUR ATTENTION TO THE ORDER OF THE LD. CIT(A) IN WHICH ONLY ONE NOTICE WAS ISSUED FOR FIXING THE DATE OF HEARING ON ITA 747/JP/2019 OM PRAKASH AGARWAL VS ITO 2 27/03/2019. THE LD. CIT(A) HAS OBSERVED THAT AS PER THE POSTAL DEPARTMENT, NO SUCH PERSON IS AVAILABLE AT THE ADDRESS, ACCORDINGLY, HE DISMISSED THE APPEAL FOR NON-PROSECUTION AND WITHOUT DECIDING THE MERIT OF THE ADDITION SO MADE. THE LD AR HAS FURTHER CONTENDED THAT THE ADDRESS OF THE ASSESSEE WAS CORRECT ON WHICH NOT ONLY THE A.OS ORDER WAS SERVED ON HIM BUT EVEN THE ORDER PASSED BY THE LD. CIT(A) DISMISSING THE APPEAL WAS ALSO SERVED ON THE ASSESSEE. ACCORDINGLY, THERE IS NO FORCE IN THE OBSERVATION OF THE LD. CIT(A) THAT THE ASSESSEE DID NOT RESIDE AT THAT PLACE. 3. I HAVE CONSIDERED THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND THAT BEFORE DISMISSING THE APPEAL, THE LD. CIT(A) HAS GIVEN ONLY ONE OPPORTUNITY AND THEREAFTER DISMISSED THE SAME BY OBSERVING THAT THE ASSESSEE IS NOT AVAILABLE AT THE ADDRESS AS PER THE POSTAL DEPARTMENT. I ALSO OBSERVE THAT WHEN ALL THE ORDERS PASSED BY THE DEPARTMENT I.E. ORDER PASSED BY THE A.O. U/S 143(3) AND THE ORDER PASSED BY THE LD. CIT(A) U/S 250 OF THE ACT IS PROPERLY SERVED ON THE ASSESSEE AT THE SAME ADDRESS, THERE IS NO MERIT IN SAYING THAT THE ADDRESS WAS NOT CORRECT. THE LD. CIT(A) SHOULD HAVE TRIED TO SERVE THE NOTICE THROUGH OTHER MEANS ALSO BEFORE DISMISSING THE APPEAL. THEREFORE, IN THE SUBSTANTIAL INTEREST OF JUSTICE, I SET ASIDE THE EX ITA 747/JP/2019 OM PRAKASH AGARWAL VS ITO 3 PARTE OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO HIM FOR DECIDING THE MATTER 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 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 APPELLANTS- SHRI OM PRAKASH AGARWAL, ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD- BHIWADI. 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. 747/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR