SHRI RAM BABU GUPTA, TONK V. INCOME TAX OFFICER, TONK

ITA 826/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1843 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 08-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PG J VIHYKFKHZ IZRFKHZ
• Assessee Lawyers: NIKHILESH KATARIA
• Keywords: Opportunity of being heard

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 HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 826/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 RAM BABU GUPTA, PROP.- GARG BUILDING MATERIAL, NEAR JAIN NASIA, TONK. CUKE VS. INCOME TAX OFFICER, WARD, TONK. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABYPG 2061 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI NIKHILESH KATARIA (CA) JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM RAI (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 11/12/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 12/12/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE EMANATES F ROM THE ORDER OF THE LD. CIT(A)-3, JAIPUR DATED 25/09/2017 FOR THE A. Y. 2010-11. 2. THE FIRST GROUND OF THE APPEAL IS REGARDING NOT P ROVIDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BY THE L D. CIT(A) AND IT WAS PRAYED THAT THE APPEAL MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A). 3. THE LD AR OF THE ASSESSEE AT THE TIME OF HEARING HAS DRAWN THE ATTENTION OF THE BENCH TOWARDS THE FACT THAT ADJOURN MENT WAS GRANTED FOR ITA 826/JP/2017_ RAM BABU GUPTA VS ITO 2 22/09/2017 ON WHICH THE LD AR OF THE ASSESSEE COULD NOT ATTEND DUE TO GENUINE REASONS. AN AFFIDAVIT IN THIS REGARD HAS BE EN FILED BY YAMINI KHUTETA, C.A. WHEREIN SHE HAS STATED THAT DUE TO OMI SSION OF DATE, SHE COULD NOT APPEAR BEFORE THE LD. CIT(A)-III ON THE AP POINTED DATE. WHEN SHE BECAME AWARE ABOUT NON-APPEARANCE AFTER 2-3 DAYS AND ENQUIRED FROM THE OFFICE OF LD. CIT(A)-III, THE ORDER WAS ALREADY PASS ED. IN SUCH CIRCUMSTANCES, THE LD AR PLEADED THAT NON-APPEARANC E WAS DUE TO BONAFIDE OMISSION AND HE PRAYED TO RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A). 4. ON THE OTHER HAND, THE LD DR WAS ALSO NOT HAVING VERY SERIOUS OBJECTION TO THE PROPOSITION OF THE LD AR. 5. AFTER HEARING BOTH THE SIDES, THE APPEAL IS REST ORED BACK TO THE FILE OF THE LD CIT(A) TO BE DECIDED ON MERIT AFTER PROVIDIN G ADEQUATE AND EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSE SSEE SHALL COOPERATE IN FINALIZATION OF THE APPEAL. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 12/12/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 12 TH DECEMBER, 2017 ITA 826/JP/2017_ RAM BABU GUPTA VS ITO 3 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAM BABU GUPTA, TONK. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD, TONK. 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. 826/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR