SHRI GAURAV HANS, ALWAR V. INCOME TAX OFFICER, WARD- BHIWADI, ALWAR

ITA 769/JPR/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0544 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 23-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh ,u-ds-lSuh] mik/;{k ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 769/JP/2019 Assessment Year: 2010-11 Gaurav Hans, FF-1, Konark Oasis, Opp. MVL, Alwar Road, The.- Tijara-301019, cuke Vs. I.T.O., Ward-Bhiwadi, Alwar. PAN No.: ABPPH 4906 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 02/12/2021 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 06/01/2022 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of the ld. CIT(A), Alwar dated 19/03/2019 for the A.Y. 2010-11. 2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. At the time of hearing, nobody has appeared on behalf of the assessee nor any adjournment application has been filed. From perusal of the record, we observed that the case of the assessee was decided ex parte by the ld. CIT(A) as well as the A.O. as because no one had appeared on behalf of the assessee nor any reply had been filed. Even before us, nobody has appeared to represent the case of the assessee. It was the bounded duty of the parties i.e. assessee as well as the ITA 769/JP/2019_ Gaurav Hans Vs ITO 2 Department to appear before the Revenue authorities at all stages. Since, this was the assessee’s appeal, therefore it was all the more important for the assessee to appear before A.O. as well as before the Ld. CIT(A). However, the assessee had not acted with due diligence. Nevertheless, the principles of natural justice demands that the lis between the parties should be decided on merits after providing due opportunity of hearing to both the parties. Accordingly, in the facts and circumstances of the case and in the interest of justice, we decide to give one more opportunity of hearing to the assessee and we set aside the impugned order of the ld. CIT(A) and remand the matter back to the record of the A.O. for deciding the issue afresh on merits after giving an opportunity of hearing to the assessee. The assessee is also directed to cooperate with the A.O. in deciding the appeal on merits and without any sufficient reason, not to take further adjournments. 4. In the result, appeal of the assessee is allowed for statistical purposes only. Order pronounced in the open court on 06 th January, 2022. Sd/- Sd/- ¼,u-ds-lSuh½ ¼lanhi x®lkÃa½ (N.K. SAINI) (SANDEEP GOSAIN) mik/;{k@Vice President U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 06/01/2022 *Ranjan vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Shri Gaurav Hans, Tijara. 2. izR;FkhZ@ The Respondent- The I.T.O., Ward-Bhiwadi, Alwar. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr¼vihy½@The CIT(A) ITA 769/JP/2019_ Gaurav Hans Vs ITO 3 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZ QkbZy@ Guard File (ITA No. 769/JP/2019) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar