What did the Tribunal hold?

The Tribunal found that the assessee was not given an effective and proper opportunity of hearing by the CIT(A). Therefore, the matter was set aside to the CIT(A) for a fresh adjudication after granting one more opportunity to the assessee.

The assessee's appeal was listed for hearing, but no one appeared on their behalf. The assessee had requested an adjournment to opt for the 'Vivad Se Vishwas Scheme'. The CIT(A) had passed an ex-parte order confirming the additions made by the AO.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing an effective opportunity of hearing to the assessee.

Gurdeep Singh Chandi and Co., Kota vs DCIT | ITAT Jaipur 2020

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. 468/JP/2019

Hearing: 20/07/2020Pronounced: 21/07/2020

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. 468/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Gurdeep Singh Chandi and Co. The DCIT, Vs. Ramchandrapura, Chhawani, Circle-2, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFG 3280 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri K.C. Gupta (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 20/07/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 21/07/2020 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 30.01.2019 of ld. CIT(A), Kota for the assessment year 2012-13.

None has appeared on behalf of the assessee when this appeal was taken up for hearing through video conference. The assessee has filed a letter seeking adjournments of the hearing on the ground that the assessee wants to opt for “Vivad Se Vishwas Scheme-2020” to settle his tax liability with the Department. Since, the ld. CIT(A) has Gurdeep Singh Chandi and Co. vs.DCIT passed the impugned ex-parte order whereby the additions made by the AO were confirmed therefore, we propose to hear and dispose of this appeal ex-parte.

We have heard the DR and carefully perused the impugned of the ld. CIT(A). We find that the ld. CIT(A) has stated in para 2 of the impugned order that no one appeared for hearing or filed any written submissions however, accept this one line reasons given in para 2 the ld. CIT(A) has not mentioned how many opportunities of hearing were given to the assessee prior to passing the impugned ex-parte order.

The reasons stated by the ld. CIT(A) for ex-parte order in para 2 as under:-

“2. No one appeared for hearing or filed any written submissions.”

Thus, it is apparent from the record that the assessee was not given an effective and proper opportunity of hearing. Accordingly, in the facts and circumstances of the case and in the interest of justice we set aside the matter to the record of the ld. CIT(A) for granting one more opportunity of hearing to the assessee and then adjudicate the same afresh. Needless to say that the order of this Tribunal setting aside the matter to the ld. CIT(A) will not affect the assessee’s right to settled the 2 Gurdeep Singh Chandi and Co. vs.DCIT dispute as well as lax liability under “Vivad Se Vishwas Scheme-2020” as the status of the appeal still remains pending before the ld. CIT(A) as against the Tribunal. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 21/07/2020. Sd/- Sd/- ¼fot; iky jko½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Vijay Pal Rao) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:-21/07/2020. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Gurdeep Singh Chandi and Co., Kota.. 2. izR;FkhZ@ The Respondent- DCIT, Circle-2,Kota. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File {ITA No. 468/JP/2019} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

GURDEEP SINGH CHANDI AND CO.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

What did the Tribunal hold?

What were the facts?

What were the issues?

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