SHRI SANTOSH KUMAR AGARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD-1-3, JAIPUR

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ITA 1491/JPR/2018Status: DisposedITAT Jaipur22 November 2019AY 2012-133 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found a reasonable cause for the assessee's non-appearance before the CIT(A). Therefore, the ex parte order was set aside, and the matter was restored to the CIT(A)'s file for a fresh decision.

What were the facts?

The assessee filed an appeal against an ex parte order passed by the CIT(A). The assessee claimed that they were not given a proper opportunity of hearing by the CIT(A). An affidavit was filed to support this claim.

What were the issues?

Whether the CIT(A) passed an ex parte order without providing a reasonable opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC

Before: SHRI RAMESH C SHARMAvk;dj vihy la-@ITA No. 1491/JP/2018

For Appellant: Shri Rajeev Sogani (CA) jktLo dh vksj ls@
Hearing: 21/11/2019Pronounced: 22/11/2019

ORDER PER: R.C. SHARMA, A.M. This is an appeal filed by the assessee against the ex parte order of ld.CIT(A)-I, Jaipur dated 09/10/2018 for the A.Y. 2012-13 in the matter of order passed U/s 143(3) of the Income Tax Act, 1961 (in short, the Act).

2.

In this appeal, the assessee is aggrieved for the trading addition made by the A.O. The basic grievance of the assessee relate to ex parte order passed by the ld. CIT(A) without giving proper opportunity to the assessee. In support of the contention that the proper opportunity was 2 ITA 1491/JP/2018 Santosh Kr Agarwal Vs ITO not given by the ld. CIT(A), the assessee filed an affidavit. After going through the same, I found that there was a reasonable cause for non- appearance before the ld. CIT(A), therefore, in the substantial interest of justice, I set aside the ex parte order of the ld. CIT(A) and the matter is restored back to his file for deciding the matter afresh after considering the merits of the addition so made by the A.O. and after providing reasonable opportunity of hearing to the assessee. The assessee is also directed to appear before the ld. CIT(A) within 60 days from the date of receipt of this order. I direct accordingly.

3.

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

Order pronounced in the open court on 22nd November, 2019

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