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Income Tax Appellate Tribunal, JAIPUR BENCHES ‘A’ JAIPUR
Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 820/JP/2019
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe 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. 820/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke Shri Rajeev Verma, ITO, Vs. A-2, Sanjay Colony, Nehru Nagar, Ward-4(4), Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPV8223G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ 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)- Ajmer dated 09.01.2019 for Assessment Year 2010-11.
The hearing of the matter was scheduled for today through video conferencing in view of the ongoing Covid-19 pandemic situation in the country. None appeared on behalf of the assessee, however, an adjournment application dated 24.07.2020 was filed with the Registry stating that some necessary papers are yet to be obtained from the assessee and the matter may accordingly be adjourned.
3. The ld. DR is heard who has drawn our reference to the order of ld. CIT(A) and submitted that as many as 05 opportunities have been provided Shri Rajeev Verma, Jaipur vs. ITO, Jaipur 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) confirming the disallowances made by the AO. It was accordingly submitted that more than adequate opportunity has been provided by the ld. CIT(A), no useful purpose would be served in providing further opportunity to the assessee. On merits, the ld DR supported the findings of the lower authorities.
We have heard the rival submissions and purused the material available on record. At the outset, we note that the appeal has been filed with a delay of 46 days and after purusing the affidavit of the assessee placed on record, the delay is hereby condoned. Further, we find that the Assessing officer has passed the impugned order dated 18.12.2017 u/s 143(3) r/w 143(3)/144 whereby an addition of Rs 70,30,000/- has been made by the Assessing 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 fair 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. No useful purpose would be served in adjourning the matter in absence of findings of the ld CIT(A) on merits and the adjournment application is hereby rejected. The matter is accordingly set-aside to the file of the ld CIT(A) who shall decide the same afresh after providing reasonable opportunity to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 27/07/2020. Shri Rajeev Verma, Jaipur vs. ITO, Jaipur