Preeti Agarwal, 3/285, Vidyadhar Nagar Jaipur, Jaipur V. ITO Ward-4(2), Jaipur, Ward-4(2), Jaipur

ITA 937/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8234 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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 BENC HES A JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 937/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2014-15 PREETI AGARWAL C/O M/S ONKAR MAL SHYAM, 3/285, VIDHYA DHAR NAGAR, JAIPUR CUKE VS. ITO, WARD-4(2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ARHPS1206N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 27/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 27/07/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, JAIPUR DATED 30.04.2019 FOR ASSESSMENT YEAR 2014-15 . 2. THE HEARING OF THE MATTER WAS SCHEDULED FOR TODA Y THROUGH VIDEO CONFERENCING IN VIEW OF THE ONGOING COVID-19 PANDEM IC SITUATION IN THE COUNTRY. NO ONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY ADJOURNMENT APPLICATION FILED. THE LD. DR IS HEARD WHO HAS DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) AND SUBMITTED THAT AS MANY AS 06 OPPORTUNITIES HAVE BEEN PROVIDED BY THE LD CIT(A), HOWEVER, THERE IS TOTALLY NO COMPLIANCE TO THE NOTICES ISSUED BY THE LD CIT(A ) AND THE MATTER HAS ACCORDINGLY BEEN DECIDED BY THE LD CIT(A) CONFIRMIN G THE DISALLOWANCES MADE BY THE AO. IT WAS ACCORDINGLY SUBMITTED THAT MORE THAN ADEQUATE ITA NO. 937/JP/2019 PREETI AGARWAL, JAIPUR VS. ITO, WARD 4(2), JAIPUR 2 OPPORTUNITY HAS BEEN PROVIDED BY THE LD. CIT(A), NO USEFUL PURPOSE WOULD BE SERVED IN PROVIDING FURTHER OPPORTUNITY TO THE ASSE SSEE. ON MERITS, THE LD DR SUPPORTED THE FINDINGS OF THE LOWER AUTHORITIES. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PURUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE ASSESSING OF FICER HAS PASSED THE IMPUGNED ORDER DATED 19.12.2016 U/S 143(3) WHEREBY COMMISSION EXPENSES OF RS 23,81,200/- HAVE BEEN DISALLOWED BY THE ASSES SING OFFICER AND WHICH HAS BEEN CONFIRMED BY THE LD CIT(A). NO DOUBT, THE MATTER HAS BEEN LISTED FOR HEARING BEFORE THE LD CIT(A) ON COUPLE OF OCCASIONS AND HAS BEEN ADJOURNED FROM TIME TO TIME AND FINALLY, THE MATTER HAS BEEN DECIDED EX-PARTE QUA THE ASSESSEE BY THE LD CIT(A). HOWEVER, GIVEN THAT THE MATTER HAS NOT BEEN DECIDED ON MERITS, IN THE INTEREST OF JUSTICE AND F AIR PLAY, WE DEEM IT APPROPRIATE TO REMAND THE MATTER TO THE FILE OF THE LD CIT(A) TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE. THE MATTER IS AC CORDINGLY SET-ASIDE TO THE FILE OF THE LD CIT(A) WHO SHALL DECIDE THE SAME AFR ESH AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27/07/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 27/07/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- PREETI AGARWAL, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-4(2), JAIPUR ITA NO. 937/JP/2019 PREETI AGARWAL, JAIPUR VS. ITO, WARD 4(2), JAIPUR 3 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 937/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR