What did the Tribunal hold?

The Tribunal found that the CIT(A) should have decided the appeal on merits. Therefore, the matter was set aside to the CIT(A) to decide on merits after giving the assessee a reasonable opportunity.

The assessee's appeal was summarily rejected by the CIT(A) for failure to make representations and file submissions. The assessee did not appear before the ITAT, and an adjournment request was denied.

What were the issues?

Whether the CIT(A) erred in summarily rejecting the appeal without deciding on merits, and if the assessee deserves another opportunity to present their case.

M/S. Vishal City Builders Pvt… vs DCIT | ITAT Jaipur 2021

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1173/JP/2019

Hearing: 29/07/2021Pronounced: 29/07/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1173/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke M/s Vishal City Builders Pvt. Ltd. The DCIT, Vs. 187, Shyampuri, Kanta Chauraha, Circle-7, Kalwar Road, Jhotwara, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECV 1121 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Add. CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 29/07/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 29/07/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the assessee against the order of ld. CIT(A)-3, Jaipur dated 26.12.2018 for the assessment year 2014-15.

None appeared on behalf of the assessee. The ld. AR, Shri Vimal Kumar Sarawat has moved an adjournment application, however, given that no reasonable explanation has been submitted for seeking the adjournment and the matter has been pending since 2019, the adjournment request is not accepted and it was decided to dispose off the matter based on material available in record. 2 M/s Vishal City Builders Pvt. Ltd. Vs. DCIT

It is noted that the appeal has been summarily rejected by the ld. CIT(A) on account of failure on the part of the assessee/ld. AR to make necessary representation and filing explanation/submissions during the course of appellate proceedings. At the same time, we are of the view that the ld. CIT(A) is required to decide the appeal on merits considering the facts of the case and disposing off specific grounds of appeal taken by the assessee.

4. Given that the appeal has not been decided on merits, in the interest of justice and fair play, we believe that the assessee deserves one more opportunity and the matter is accordingly set aside to the file of the ld. CIT(A) to decide the same on merit after providing reasonable opportunity to the assessee. Needless to say the assessee is directed to appear/attend to the appellate proceedings, submit information/documents as so advised and cooperate in time completion of the appellate proceedings as so directed by the ld. CIT(A).

In the result, the appeal of the assessee is allowed for statistical purposes.

M/S. VISHAL CITY BUILDERS PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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