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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. 199/JP/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. 199/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Neelkanth Power Private Limited The ITO, Vs. 1041, Barkat Nagar Tonk Phatak, Ward-6(2), Jaipur-302015. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 1697 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Miss. Chanchal Meena (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 08/07/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 09/07/2020 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 23.12.2019 of ld. CIT(A)-II, Jaipur for the assessment year 2011-12. The assessee has raised following grounds.:-
“1. In the facts and circumstances of the case the Learned CIT(A) has erred in passing ex-parte order against the principles of equity and justice.
2. In the facts and circumstances of the case the Learned CIT(A) has erred in confirming the action of the Assessing Officer in Neelkant Power Pvt. Ltd. vs. ITO
passing the order u/s 147/144 of IT Act. The order is void ab initio and illegal and deserves to be quashed.
3. In the facts and circumstances of the case the Learned CIT(A) has erred in confirming the action of the Learned Assessing Officer in making addition of Rs. 42,34,300/- for computing book profit as per provisions of Section 115JB of IT Act. The income was exempt u/s 10 being sale of agricultural land in remote area.”
None has appeared on behalf of the assessee when the appeal was taken up for hearing through video conference. The authorized representative of the assessee has sent an adjournment letter seeking adjourned of the hearing. However, in view of the fact that the appeal of the assessee was decided by the ld. CIT(A) vide ex-parte impugned order when nobody has appeared on behalf of the assessee and the assessee is now seeking adjournment to file the paper book hence, we proposed to here and dispose off the appeal of the assessee ex-parte.
We have heard the DR and carefully perused the impugned of the ld. CIT(A). Though the ld. CIT(A) has granted as many as 12 opportunity of hearing to the assessee and the assessee sought adjournment on the most of the occasions however, the ld. CIT(A) has dismissed the appeal of the assessee summarily vide non speaking Neelkant Power Pvt. Ltd. vs. ITO impugned order. The relevant concluding part of the ld. CIT(A) in para 2.2.1 is as under:-
“2.2.1 In view of the above, it is clear that the appellant and the Authorized Representative are not interested in contesting the appeal and inspite of sufficient opportunity and time have not submitted any detail what so ever. On merits it seems that assessee has nothing to say in support of grounds of appeal taken. After careful consideration of the order, I find that Assessing Officer has rightly made the addition, hence grounds of appeal are dismissed.” Thus, it is clear that the ld. CIT(A) has not decided the case on merits but uphold the order of the AO due to non appearance of the assessee.
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 deciding the same on merits by a speaking order.
In the result, the appeal of the assessee is allowed for statistical purposes.