SHRI GIRRAJ PRASAD GUPTA,JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

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ITA 62/JPR/2019Status: DisposedITAT Jaipur25 November 2019AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal remanded the matter back to the CIT(A) to decide the appeal on merits after giving the assessee a reasonable opportunity to be heard.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The tribunal noted that the matter was not decided on merits.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without deciding the appeal on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES ‘B’ JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 62/JP/2019

For Appellant: Shri R. S. Poonia (CA) jktLo dh vksj ls@
Hearing: 28/11/2019Pronounced: 28/11/2019

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ 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. 62/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Shri Girraj Prasad Gupta, ITO Vs. 287, Maharani Farm, Ward-6(4), Durgapura, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABYPG9405C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R. S. Poonia (CA) jktLo dh vksj ls@ Revenue by : Shri Manmohan Kandpal (ACIT) lquokbZ dh rkjh[k@ Date of Hearing : 28/11/2019 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 28/11/2019 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the assessee against the ex-party order of ld. CIT(A), Ajmer dated 15.10.2018 for A.Y 2014-15.

2.

After hearing both the parties and pursuing the material on record especially given that the matter has not been decided on merits, in the interest of justice and fair play, the matter is remanded back to the file of ld. CIT(A) to decide the same on merits after providing reasonable opportunity to the assessee. Needless to say, the assessee shall attend to the proceedings and submit necessary information and documentation to ensure timely completion of the appellate proceedings.

In the result, appeal of the assessee is allowed for statistical purposes. Shri Girraj Prasad Gupta, Jaipur Vs. ITO, Jaipur Order pronounced in the Open Court on 28/11/2019.

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