SHRI RAJ KUMAR JAIN, Jaipur V. INCOME TAX OFFICER, WARD-6-1, JAIPUR

ITA 89/JPR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5167 (ITAT-JAIPUR)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MAHLA JCIT DHK
• Section: 143(3)

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. 89/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 SHRI RAJ KUMAR JAIN, C/O- MAHARWAL & ASSOCIATES, B-23-24, CITY CENTRE, SANCHAR CHANDRA ROAD, JAIPUR 302001. C UKE VS. I.T.O. WARD-6(1), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AAUPJ 9891 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKS J LS @ ASSESSEE BY: SMT. SUHANI MAHARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI A.K. MAHLA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 23/08/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 30/10/2019 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 09/11/2018 FOR THE A.Y. 2014-15 IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRIEVED FOR THE EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT SERVICE OF NOTICE AT THE ADDRESS GIVEN IN FORM NO. 35. IN SUPPORT OF THE CONTENTION THAT THE NOTICE WAS ITA 89/JP/2019 RAJ KUMAR JAIN VS ITO 2 NOT SERVED AT THE ADDRESS GIVEN IN FORM NO. 35, THE ASSESSEE HAS FILED AN AFFIDAVIT WHICH READS AS UNDER: I, RAM NIRANJAN MAHARWAL, S/O- SHRI R.S. MAHARWAL, CHARTERED ACCOUNTANT HAVING OFFICE AT B23-24, CITY CENTRE, S.C. ROAD, JAIPUR DO HEREBY SOLEMN AFFAIRS ON OATH AS UNDER:- 1. THAT I AM PRACTICING CHARTERED ACCOUNTANT AND FILED FORM NO. 35 AGAINST THE ORDER OF A.O. FOR A.Y. 2014-15 IN CASE OF SHRI RAJ KUMAR JAIN HAVING PAN AAUPJ9891N. 2. IN FORM NO. 35 THE ADDRESS OF ASSESSEE WAS FILED WRONGLY BY MY STAFF. THE CORRECT ADDRESS OF ASSESSEE IS A-653, MALVIYA NAGAR, JAIPUR ON WHICH HE RESIDES AND HIS BUSINESS IS CARRIED ON. 3. THE INCORRECT ADDRESS FILED IN FORM NO. 35 INADVERTENTLY OR BY OMISSION WAS C-60, SIWAR AREA, LALKOTHI, JAIPUR WHERE ASSESSEE NEVER RESIDES AND NEVER RUN THE OFFICE FOR BUSINESS. EVEN ASSESSEE DOES NOT KNOW ABOUT THIS ADDRESS IN HIS LIFE. 4. THAT THE NOTICE FOR HEARING OF APPEAL FOR A.Y. 2014-15 ISSUED BY CIT(A) AJMER WAS NOT SERVED UPON HIM BEING THE WRONG ADDRESS. (DEPONER) VERIFICATION I AM NIRANJAN MAHRAWAL DO HERE BY STATE THAT WHATEVER STATED IN PARA 1 TO 4 ABOVE ARE TRUE AND CORRECT AS PER MY KNOWLEDGE AND BELIEF. PLACE: JAIPUR DATED 09/01/2019 (DEPONENT) ITA 89/JP/2019 RAJ KUMAR JAIN VS ITO 3 3. AFTER GOING THROUGH THE AFFIDAVIT, I FOUND THAT THE CORRECT ADDRESS WAS A-653, MALVIYA NAGAR, JAIPUR WHEREAS INADVERTENTLY IT WAS MENTIONED BY THE STAFF OF CONCERNED C.A. AS C-60, SIWAR AREA, LALKOTHI, JAIPUR WHERE THE ASSESSEE NEVER RESIDES AND NEVER RUN THE OFFICE AND BUSINESS. THUS, THE NOTICE ISSUED BY THE LD. CIT(A) COULD NOT BE SERVED ON THE CORRECT ADDRESS. IN THE SUBSTANTIAL INTEREST OF JUSTICE, I RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE MATTER AFRESH ON MERIT AFTER GIVING DUE AND REASONABLE 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 30 TH OCTOBER, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 30 TH OCTOBER, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAJ KUMAR JAIN, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O. WARD-6(1), JAIPUR. ITA 89/JP/2019 RAJ KUMAR JAIN VS ITO 4 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. 89/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR