M/S ASHOKA INDUSTRIES, Jaipur V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, Jaipur

ITA 975/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8107 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 17-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S 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 VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 975/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12 M/S ASHOKA INDUSTRIES F -143, ROAD NO. 7, BINDAYAKA INDUSTRIES AREA, JAIPUR CUKE VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE-07, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AACFA2935N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI MANISH AGARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI ANUP SINGH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 10/04/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 12/04/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)-3, JAIPUR DATED 09.07.2018 FOR ASSESSMENT YE AR 2011-12. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE MAT TER HAS BEEN DECIDED EX-PARTY QUA THE ASSESSEE BY THE LD. CIT(A). IT WAS SUBMITTED THAT THE NOTICE ISSUED FOR HEARING BY THE LD. CIT(A ) WERE SENT TO THE FACTORY ADDRESS OF THE ASSESSEE WHEREAS THE ASSESSE EE WHILE FILING THE APPEAL IN FORM NO. 35 HAS GIVEN ADDRESS OF ITS AUTH ORIZED REPRESENTATIVE. GIVEN THAT THE NOTICES WERE NOT SE NT TO THE ADDRESS OF THE ASSESSEE SO SPECIFIED, NOTICES RECEIVED BY SOME FACTORY EMPLOYEE OF ITA NO. 975/JP/2018 M/S ASHOKA INDUSTRIES, JAIPUR VS. THE D CIT, JAIPUR 2 THE ASSESSEE COULD NOT BE COMMUNICATED TO THE LD. A R AND HENCE THE LD. AR COULD NOT APPEAR BEFORE THE LD. CIT(A) ON TH E SCHEDULED DATE OF HEARING. IT WAS ACCORDINGLY SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE ASSESSEE MAY BE PROVIDED AN OPPORTUNITY TO APPEAR B EFORE THE LD.CIT(A) TO SUBMIT ITS CASE. ON MERITS, IT WAS SU BMITTED THAT THE MATTER IS SQUARELY COVERED IN FAVOUR OF THE ASSESSE E WHEREIN THE DISALLOWANCE OF COMMISSION PAYMENT WAS DELETED BY T HE CO-ORDINATE BENCH IN EARLIER YEAR IN FAVOUR OF THE ASSESSEE. 3. PER CONTRA, LD. DR SUBMITTED THAT THE LD. CIT(A ) HAS GIVEN MORE THAN ADEQUATE OPPORTUNITY TO THE ASSESSEE TO REPRES ENT ITS CASE AND GIVEN THE FAILURE ON THE PART OF THE ASSESSEE AND/O R LD. AR, THE LD CIT(A) WAS CONSTRAINED TO PASS THE ORDER EX-PARTY QUA THE ASSESSEE. 4. HEARD BOTH THE PARTIES AND PERSUED THE MATERIA L AVAILABLE ON RECORD. IT IS NOTED THAT THE LD. CIT(A) HAS ISSUED NOTICE FOR HEARING ON COUPLE OF OCCASIONS AND ON ONE OF THE OCCASIONS, TH E ASSESSEE/AR HAS ATTENDED TO THE APPELLATE PROCEEDINGS AND MATTER WA S ADJOURNED. HOWEVER, THERE HAVE BEEN SUBSEQUENT NON-APPEARANCE ON THE NEXT SCHEDULED DATE OF THE HEARING AND NON-COMPLIANCE ON PART OF THE ASSESSEE/AR. EVEN SUBSEQUENTLY, THE LD. CIT(A) HAS ISSUED NOTICES SCHEDULING THE HEARING ON NUMBER OF OCCASIONS. HOWE VER, THERE HAVE BEEN NON- APPEARANCE ON THE PART OF THE ASSESSEE/AR . AT THE SAME TIME GIVEN THAT THE ISSUE IS COVERED BY THE EARLIER DECISION OF THE CO- ORDINATE BENCH HAS SO CONTENDED BY THE LD. AR AND G IVEN THAT THE MATTER HAS NOT BEEN DECIDED ON MERITS, WE BELIEVE T HAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO REPRESENT IT CASE BEFORE LD. CIT(A). HENCE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE MATTER TO ITA NO. 975/JP/2018 M/S ASHOKA INDUSTRIES, JAIPUR VS. THE D CIT, JAIPUR 3 THE FILE OF LD. CIT(A) SUBJECT TO COST OF RS. 2000/ -. NEEDLESS TO SAY, THE ASSESSEE/AR SHALL APPEAR BEFORE THE LD. CIT(A) AND PROVIDE THE NECESSARY INFORMATION/DOCUMENTATION AND COOPERATE I N TIMELY COMPLETION OF THE APPELLATE PROCEEDINGS. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12/04/2019. 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:- 12/04/2019. *GANESH KR VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S ASHOKA INDUSTRIES, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCLE-7, 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. 975/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR