ASHOK KUMAR BOHRA, KISHANGARH V. INCOME TAX OFFICER, WARD-I, KISHANGARH

ITA 881/JPR/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7967 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 27-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA JHA CIT DHK
• Assessee Lawyers: K C MOONDRA
• 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 JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 881/JP/2017 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2004-05 ASHOK KUMAR BOHRA, BOHRA BHAWAN, CITY ROAD, MADANGANJ, KISHANGARH. CUKE VS. I.T.O., WARD-1, KISHANGARH. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AAQPB 5143 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI K.C. MOONDRA (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJENDRA JHA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 06/08/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 20/08/2019 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), AJMER DATED 17/08/2017 FOR THE A.Y. 2004-05 IN THE MATTER OF ORDER PASSED U/S 147/143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. THERE IS DELAY IN FILING THE APPEAL. IN SUPPORT OF THE DELAY, THE ASSESSEE HAS FILED REASONS IN THE FORM OF AFFIDAVIT. AFTER GOING THROUGH THE REASONS, I AM SATISFIED THAT THERE WAS REASONABLE GROUND FOR DELAY IN FILING THE APPEAL. ACCORDINGLY, THE DELAY IS CONDONED AND APPEAL IS BEING HEARD ON MERIT. ITA 881/JP/2017 ASHOK KUMAR BOHRA VS ITO 2 3. EVEN THOUGH, MANY GROUNDS HAVE BEEN TAKEN BY THE ASSESSEE BUT I FOUND THAT THE ASSESSEE IS BASICALLY AGGRIEVED FOR THE EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT GIVING DUE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. IN SUPPORT OF THE SAME, THE ASSESSEE HAS FILED AN AFFIDAVIT, WHICH REVEALS AS UNDER: I, CA, KAILASH CHANDRA MOONDRA SON OF SHRI RAMBILAS JI MOONDRA AGED 63 YEARS, RESIDENT OF SUMERPUR (DIST-PALI, RAJASTHAN) FOR AND BEHALF OF APPELLANT ASHOK KUMAR BOHRA, KISHANGARH HEREBY AFFIRM ON OATH AS UNDER 1. THAT THE APPELLANT FILED AN APPEAL BEFORE THE COMMISSIONER OF INCOME- TAX (APPEALS), AJMER IN FORM NO. 35 FOR ASSTT. YEAR 2004-05 (RELEVANT TO ITA NO. 881/JP/2017) IN WHICH ADDRESS TO WHICH NOTICES MAY BE SENT TO THE APPELLANT WAS AS UNDER WITH THE INTENTION THAT NOTICE SHOULD BE DIRECTLY SERVED UPON AUTHORISED REPRESENTATIVE OF THE APPELLANT:- ' C/O K.C. MOONDRA & CO., C.A. 22, SHRIPAL NAGAR, SAKET ASHRAM ROAD, SUMERPUR 306902. ' 2. THAT AS MENTIONED IN THE APPEAL ORDER OF CIT (APPEALS) DATED 17.08.2017 (RELEVANT APPEAL NO. 464/2015-16), NO NOTICE FOR HEARINGS ON 03.07.2017, 24.07.2017 AND 17.08.2017 WAS SERVED UPON ABOVE MENTIONED ADDRESS BY THE CIT (APPEALS) AND THEREFORE, THESE NOTICES COULD NOT BE COMMUNICATED ON ABOVE SAID ADDRESS OR TO THE A/R OF THE APPELLANT. 3. THAT ON THE OTHER SIDE, FOR THE HEARING OF A CONNECTED AND IDENTICAL APPEAL OF CO-DIRECTOR SHRI RAJ KUMAR POKHRANA (APPEAL NO. 155/2016-17 FOR THE SAME A.Y. 2004-05), ALL THE NOTICES OF HEARING WERE SENT ON ABOVE MENTIONED ADDRESS (ADDRESS OF A/R) AND ALL THE ITA 881/JP/2017 ASHOK KUMAR BOHRA VS ITO 3 NOTICES WERE HONORED / RESPONDED BEFORE THE SAME CIT (APPEALS) AND THE APPEAL IS STILL PENDING FOR DISPOSAL. 4. THAT OUT OF MANY APPEALS BEFORE THE CIT (APPEALS) AJMER SINCE 2010, THIS IS FIRST AND ONLY APPEAL WHICH WAS REJECTED EX-PARTE ON ACCOUNT OF NON-ATTENDANCE. 4. AFTER CONSIDERING THE AFFIDAVIT, I AM SATISFIED THAT THE ASSESSEE DID NOT GET PROPER OPPORTUNITY OF BEING HEARD IN SO FAR AS NOTICE WAS NOT SERVED ON THE ADDRESS MENTIONED IN FORM NO. 35 FILED BEFORE THE LD. CIT(A). IN 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. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH AUGUST, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 20 TH AUGUST, 2019 *RANJAN ITA 881/JP/2017 ASHOK KUMAR BOHRA VS ITO 4 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI ASHOK KUMAR BOHRA, MADANGANJ, KISHANGARH. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD-1, KISHANGARH. 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. 881/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR