Smt. Pushpa Lata C/o- R.S. Poonia, 611 Fifth Floor, Apex Mall Lal Kothi, Tonk Road, Jaipur, Jaipur V. ITO Ward-6(4), Jaipur, Ward-6(4), Jaipur

ITA 965/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4660 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 17-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R S POONIA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,B 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 VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 965/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 SMT. PUSHPA LATA 494, MAHAVEER NAGER, TONK ROAD, JAIPUR. CUKE VS. THE ITO, WARD-6(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: BLXPP 7525 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RES PONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI R. S. POONIA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : MISS CHANCHAL MEENA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 18/02/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 19/02/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E EX-PARTE ORDER PASSED BY THE LD. CIT(A)-II, JAIPUR DATED 15.05.201 9 FOR THE ASSESSMENT YEARS 2008-09. 2. DURING THE COURSE OF HEARING, THE LD. AR SUBMI TTED AN AFFIDAVIT OF THE ASSESSEE, WHO IS AN OLD WIDOW LADY, STATING THA T THE LD. AR HAS APPEARED FROM TIME TO TIME BEFORE THE LD. CIT(A) AN D HAS SOUGHT ADJOURNMENT AND ON 13.11.2017, THERE IS A FAILURE O N THE PART OF THE LD. ITA NO. 965/JP/2019 SMT. PUSHPA LATA VS. ITO 2 AR TO APPEAR BEFORE THE LD. CIT(A) AND ON 14.05.201 9, THE ASSESSEE HAS NOT RECEIPT ANY NOTICE. IT WAS SUBMITTED THAT T HE ASSESSEE SHOULD NOT BE PENALIZED FOR FAILURE ON PART OF THE LD AR. IT WAS FURTHER SUBMITTED THAT THE LD. CIT(A) HAS NOT DECIDED THE M ATTER ON MERITS. IT WAS ACCORDINGLY REQUESTED THAT THE MATTER MAY BE SE T ASIDE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME ON MERITS. FU RTHER, AN UNDERTAKING HAS BEEN GIVEN ON BEHALF OF THE ASSESSEE THAT THE A SSESSEE SHALL DULY APPEAR THROUGH ITS LD. AR BEFORE THE LD. CIT(A) AND ENSURE IN TIMELY COMPLETION OF PROCEEDINGS AS SO DIRECTED BY THE LD. CIT(A). 3. PER CONTRA, THE DR SUBMITTED THAT THE ASSESSEE H AS BEEN GRANTED SUFFICIENT OPPORTUNITIES BY THE LD. CIT(A) AND THE AUTHORIZED REPRESENTATIVE APPEARING ON BEHALF OF THE ASSESSEE HAS SOUGHT ADJOURNMENT ON VARIOUS OCCASIONS AND ON THE LAST TW O OCCASIONS, NONE APPEARED ON BEHALF OF THE ASSESSEE. BASIS NON-PROSE CUTION ON BEHALF OF THE ASSESSEE, THE LD. CIT(A) HAS DISMISSED THE APPE AL OF THE ASSESSEE. IT WAS ACCORDINGLY SUBMITTED THAT THE ASSESSEE DOE S NOT DESERVE ANY FURTHER OPPORTUNITIES TO REPRESENT ITS CASE BEFORE THE LOWER AUTHORITIES. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOT IN DISPUTE THAT THE OPPORTUNITIES HAVE BEEN GRANTED BY THE LD. CIT(A) AND THE AUTHORIZED REPRES ENTATIVE APPEARING ON BEHALF OF THE ASSESSEE HAS SOUGHT ADJOURNMENT ON VARIOUS OCCASIONS AND ON THE LAST TWO OCCASIONS, NONE HAS APPEARED O N BEHALF OF THE ASSESSEE. IN RESPECT OF NON- APPEARANCE, THE ASSESS EE HAS SUBMITTED AN AFFIDAVIT STATING THAT THERE IS A FAILURE ON PAR T OF THE LD AR ON ONE OCCASION AND ON THE OTHER OCCASION, THE NOTICE HAS NOT BEEN RECEIVED ITA NO. 965/JP/2019 SMT. PUSHPA LATA VS. ITO 3 BY HER. IT IS ALSO A FACT THAT EVEN THOUGH THERE I S NON-PROSECUTION ON BEHALF OF THE ASSESSEE, THE MATTER HAS NOT BEEN DEC IDED ON MERITS BY THE LD. CIT(A). THEREFORE, CONSIDERING THE FACTS AN D CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR PL AY, WE ARE OF THE VIEW THAT THE ASSESSEE DESERVE ONE LAST OPPORTUNITY TO R EPRESENT ITS CASE BEFORE THE LD CIT(A). ACCORDINGLY, THE MATTER IS RE MANDED BACK TO THE FILE OF THE LD. CIT(A) WHO SHALL DECIDE THE SAME ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19/02/2020. 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:- 19/02/2020. * SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. PUSHPA LATA, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-6(4) JAIPUR. 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. 965/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR.