SHRI PARVEZ KHAN, KOTA V. INCOME TAX OFFICER, WARD-1-1, KOTA

ITA 847/JPR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8141 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MAHLA JCIT DHK
• Assessee Lawyers: VIVEK JAIN
• Section: 143(3); 147

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 JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 847/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2009-10 PARVEZ KHAN, 52/263, NEAR AMIT TENT HOUSE, TIPPAN KI CHOUKI, SHRIPURA, KOTA. CUKE VS. I.T.O., WARD-1(1) KOTA. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ASOPK 0498 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI VIVEK JAIN (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI A.K. MAHLA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/08/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 21/08/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A), KOTA DATED 10/10/2018 FOR THE A.Y. 2009-10 IN THE MATTER OF ORDER PASSED U/S 147 R.W.S. 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED FOR THE ADDITION OF RS. 7,70,100/- CONFIRMED BY THE LD. CIT(A). THE ASSESSEE IS ALSO AGGRIEVED FOR THE EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT GIVING DUE AND REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA 847/JP/2019 PARVEZ KHAN VS ITO 2 3. IT WAS POINTED OUT BY THE LD AR OF THE ASSESSEE THAT THE ADDRESS OF THE ASSESSEE HAS BEEN CHANGED AND THE NEW ADDRESS IS 52/263, NEAR AMIT TENT HOUSE, TIPPAN KI CHOUKI, SHRIPURA, KOTA-324600. IT WAS ALSO POINTED OUT THAT NOTICE ISSUED BY THE LD. CIT(A) WAS NOT SERVED ON THE ASSESSEE, THEREFORE, THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A). CONSIDERING NON-SERVICE OF NOTICE AND THE SUBSTANTIAL INTEREST OF JUSTICE, THE MATTER IS RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING AFRESH ON MERIT AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST AUGUST, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21 ST AUGUST, 2019 *RANJAN VKNS 'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI PARVEZ KHAN, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD-1(1) KOTA. 3. VK;DJ VK;QDR @ CIT ITA 847/JP/2019 PARVEZ KHAN VS ITO 3 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. 847/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR