Shri Mohammad Abbas Kazi C/o- Shrawan Kumar Gupta, Advocate, 416, Surya Chamber Radio Market, Nehru Bazar, Jaipur, Jaipur V. ITO Ward-2, Sikar, Ward-2, Sikar

ITA 808/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4689 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 29-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJENDER SINGH DHK
• Keywords: Opportunity of being heard
• Section: 143(3); 147

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; DS LE{K BEFORE : SHRI RAMESH C.SHARMA, ACCOUNTA NT MEMBER VK;DJ VIHY LA-@ ITA NO. 808/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14 SHRI MOHAMMAD ABBAS KAZI S/O SHRI NABA KAZI WARD NO. 4, MOHALLA MOMINPURA FATEHPUR SHEKHAWATI,DISTT. SIKAR (RAJ) CUKE VS. THE ITO WARD- 2 SIKAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: CNPPK 3696 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY :SHRI SHRAWAN KUMAR GUPTA, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY: SHRI RAJENDER SINGH, ADDL. CIT-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 30/07/2019 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 31/07/2019 VKNS'K@ ORDER PER RAMESH C. SHARMA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E EX-PARTE ORDER OF THE LD. CIT(A)-3, JAIPUR DATED 26-04-2019 FOR THE ASSESSMENT YEAR 2013-14, IN THE MATTER OF ORDER PASSED U/S 143(3) R EAD WITH SECTION 147 OF THE I.T. ACT, 1961. 2.1 THE MAIN GRIEVANCE OF THE ASSESSEE RELATES TO P ASSING THE EX-PARTE ORDER BY THE LD. CIT(A) WITHOUT GIVING REASONABLE A ND PROPER OPPORTUNITY OF BEING HEARD. ITA NO.808/JP/2019 SHRI MOHAMMAD ABBAS KAZI VS ITO, WARD- 2 , SIKAR 2 2.2 IT WAS SUBMITTED BY THE LD.AR OF THE ASSESSEE T HAT THE CASE OF THE ASSESSEE WAS FIXED BEFORE THE LD. CIT(A) ON VARIOUS OCCASIONS. WHEN THE CASE WAS FIXED FOR HEARING ON 21-02-2019, THE LD.AR OF THE ASSESSEE ATTENDED AND THE CASE WAS ADJOURNED TO 25-03-2019. AS NOBODY APPEARED ON 25-03-2019 FOR ATTENDING THE CASE, THEREFORE, N OTICE WAS AGAIN ISSUED FOR FIXING THE HEARING ON 25-04-2019. SINCE NOBODY ATTENDED THE HEARING, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. THE LD.AR OF THE ASSESSEE SUBMITTED THAT ON 25-04-2 019 WHEN THE CASE WAS FIXED FOR HEARING, THE LD.AR WAS BUSY IN FINALI ZING THE AUDIT AND THEREFORE, COULD NOT ATTEND THE SAME. ACCORDINGLY, IT WAS PRAYED THAT THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE L D. CIT(A) FOR DECIDING THE CASE AFRESH AFTER GIVING OPPORTUNITY OF HEARI NG. 2.3 THE LD. DR SUPPORTED THE ORDERS OF THE LD. CIT( A). 2.4 I HAVE GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW AND FOUND THAT THE CASE OF THE ASSESSEE WAS FIXED ON 2/3 OCCA SIONS. ON THE LAST OCCASION, IT WAS ADJOURNED TO 25-03-2019. HOWEVER, WHEN THE CASE WAS AGAIN FIXED FOR 25-04-2019, THE LD.AR OF THE ASSESS EE BEING BUSY IN FINALIZING THE AUDIT COULD NOT ATTEND THE HEARING. NECESSARY EVIDENCES IN SUPPORT OF THE SAME WERE PLACED ON RECORD. CONSIDER ING THE SAME AND IN THE SUBSTANTIAL INTEREST OF JUSTICE, I RESTORE THE MATTER BACK TO THE FILE OF ITA NO.808/JP/2019 SHRI MOHAMMAD ABBAS KAZI VS ITO, WARD- 2 , SIKAR 3 THE LD. CIT(A) FOR DECIDING AFRESH AFTER GIVING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASS ESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN A PERIOD OF 2 M ONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. IN CASE OF ANY NON-COMPLIANC E, THE LD. CIT(A) WILL BE AT LIBERTY TO PASS THE ORDER AFTER CONSIDERING T HE MERITS OF THE CASE. I DIRECT ACCORDINGLY. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 /07/2 019. SD/- JESK LH 'KEKZ (RAMESH C. SHARMA) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 31 /07/ 2019 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI MOHAMMAD ABBAS KAZI, SIKAR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 2, SIKAR 3. VK;DJ VK;QDRVIHY ) @ CIT(A), 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.808/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR