SHREE DHANLAXMI GRANITE, KISHANGARH V. ITO, WARD-1, KISHANGARH

ITA 844/JPR/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 5474 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 22-07-2024
• Assessment Year: 2022-2023
• Appeal Filed On: 04-06-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUNIL PORWA
• Section: 20

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 (Through Video Conference) Jh laanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.844/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2022-23 M/s. Shree Dhanlaxmi Granite K.No.276/3,Plot No. 01, 02 Mohanpura Road, Kishangarh cuke Vs. The ITO Ward 1 Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEAFS 2173Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sunil Porwa, CA jktLo dh vksj ls@Revenue by: Smt. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 23/07/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 20 /08/2024 vkns'k@ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 17-05-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2022-23 raising grounds of appeal at Form No. 36. 2.1 At the outset of the hearing, the Bench noted that the ld. CIT(A) passed an ex-parte order by dismissing the appeal of the assessee and the narration as mentioned therein are as under:- 2 ITA NO.844/JP/2024 SHREE DHANLAXMI GRANITE VS ITO, WARD -1, KISHANGARH ‘’In view of the appellant’s total non-compliance during appeal proceedings, I find it extremely difficult to adjudicate on the appeal for want of adequate submission and clarification, counter clarification. In the result, the appeal is dismissed.’’ 2.2 After hearing both the parties and perusing the materials available on record, it is noted that the assessee has not filed any submissions and evidences relating to the case before the ld. CIT(A) and thus the ld.CIT(A) has no other alternative except to confirm the action of the AO being the assessee remained ex-parte before the AO. It is also noted that the ld. AR of the assessee prayed for one more chance to contest the case before the AO while as the ld. DR relied on the order of the ld. CIT(A). The Bench feels that one more chance may be given to the Assessee to contest the case before the AO for afresh adjudication and the assessee will submit the necessary documents / evidences concerning the above mentioned appeal. However, for lethargic and negligent action on the part of the assessee, a cost of Rs.2,000/- is imposed on the assessee and the same may be deposited in the Prime Minister Relief Fund and copy of the same shall be submitted to the AO for proof and thus the appeal of the assessee is restored to the file of the AO to decide it afresh by providing one more opportunity of hearing. Thus, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the 3 ITA NO.844/JP/2024 SHREE DHANLAXMI GRANITE VS ITO, WARD -1, KISHANGARH course of proceedings and the appeal of the assessee is allowed for statistical purposes. 2.3 Before parting, the Bench makes it clear that Bench decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by AO independently in accordance with law. 3.0 In the result, the appeal of the assesee is allowed for statistical purposes Order pronounced in the open court on 20 /08/2024. Sd/- (Sandeep Gosain) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 20/08/2024 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- M/s. Shree Dhanlaxmi Granite, Kishangarh 2. izR;FkhZ@ The Respondent- The ITO , Ward -, Kishangarh 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZ QkbZy@ Guard File (ITA No. 844/JP/2024) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar