Inder Pal Jain, , Bhopal V. The ITO 3(2) Bhopal, Bhopal

ITA 840/Ind/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4427 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 18-10-2018
• Court: TRIBUNAL

Judgement Text

[ITA NO.840/IND/2018] [SHRI INDRA PROFIT AND LOSS ACCOUNT JAIN BHOPAL] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.840/IND/2018 ASSESSMENT YEAR: 2014-15 SHRI INDRA PAL JAIN 6/923, JAIN BHAWAN SHAHEED NAGAR BHOPAL / VS. ITO - 3(2) BHOPAL ( APPELLANT ) ( REVENUE ) P.A. NO. ADBPJ0562G APPELLANT BY SHRI ASHISH GOYAL & SHRI N.D. TIWARI, A.RS RESPONDENT BY SHRI K.G. GOYAL, D.R DATE OF HEARING: 26.11.2019 DATE OF PRONOUNCEMENT: 27.11.2019 / O R D E R PER KUL BHARAT, J.M: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER O F THE CIT(A)-2, BHOPAL DATED 5.9.2018 PERTAINING TO THE [ITA NO.840/IND/2018] [SHRI INDRA PROFIT AND LOSS ACCOUNT JAIN BHOPAL] 2 ASSESSMENT YEAR 2014-15. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THE LD. CIT(A) HAD DISMISSED THE APPEAL EX-PARTE TO THE ASSESSEE. IT IS SUBMITTED THAT IN THE NOTICE OF HEARING DATE OF HEARING WAS DIFFERENT AND THE APPEAL WAS HEARD A [ITA NO.840/IND/2018] [SHRI INDRA PROFIT AND LOSS ACCOUNT JAIN BHOPAL] 3 DAY BEFORE. THEREFORE, THERE WAS A REASONABLE CAUSE FO R NOT APPEARING BEFORE THE LD. CIT(A). 3. LD. D.R. OPPOSED THESE SUBMISSIONS AND SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT THE IMPUGNED ORDER HAS BEEN PASSED EX-PARTE TO THE ASSESSEE. CONSIDERING THE TOTALITY OF THE FACTS, IN THE INTEREST OF PRINCIPLES OF NATURAL JUSTICE, IMPUGNED ORDER IS SET ASIDE. APPEAL IS REST ORED TO THE FILE OF LD. CIT(A) TO DECIDE IT AFRESH. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 27. 11.2019. SD/ - (MANISH BORAD) SD/ - (KUL BHARAT) A CCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED : 27/11/2019 VG/SPS [ITA NO.840/IND/2018] [SHRI INDRA PROFIT AND LOSS ACCOUNT JAIN BHOPAL] 4 COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE