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Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC
Before: SHRI RAMESH C SHARMAvk;dj vihy la-@ITA No. 1497/JP/2018
ORDER PER: R.C. SHARMA, A.M. This is an appeal filed by the assessee against the ex parte order of ld.CIT(A)-3, Jaipur dated 01/11/2018 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).
In this appeal, the assessee is aggrieved for disallowance claimed U/s 2(15) of the Act.
Before the ITAT, the assessee is basically aggrieved for the ex parte order passed by the ld. CIT(A) without giving proper opportunity to 2 ITA 1497/JP/2018 M/s NSA Krishi Samiti Vs ITO the assessee. The assessee has also filed an affidavit which reads as under: “I, Smt. Rajni Gupta W/o. Shri Rajesh Kumar Gupta, aged about 45 years Secretary of NSA KRISHI SIMITI resident of D-23, Jagan Path, Chomu House, C- Scheme, Jaipur in the state of Rajasthan do hereby solemnly affirm and state as under:-
1. 1. That our authorized representative duly attended hearing on various dates fixed for hearing by the Ld. CIT(A)-3, Jaipur.
2. That on 31-10-2018 myself alongwith my counsel CA Shri G.G.Mundra duly attended the office of the Ld.CIT(A)-3. But the Ld.CIT(A)-3, Jaipur was not in his office and it was informed by his office staff that the time of his coming back to office is not certain. It is further informed by the said office staff that in case the Ld.CIT(A)-3 backed in office in a reasonable time than he will inform us on mobile number left with him, otherwise a next date of hearing would be intimated to you.
3. That on that date i.e. 31-10-2018 no communication was received from the CIT(A)-3, office nor after that any intimation of next date was received.
4. That it is verifiable from the appellate order that the Ld.CIT(3), Jaipur passed an exparte order on 31-10-2018.
5. That on the preceding hearing(s) of the case the A/R of assessee requested to Ld. CIT(A) that appeal for A.Y. 2014-15 is lying with the CIT(A)-II, Jaipur for which an application already filed requesting to transfer the same to Ld. CIT(A)-III, Jaipur which will be in the interest of justice, if both appeals are taken up at one place. That Ld. CIT(A)-III, Jaipur further ensure us that hearing will be fixed after transfer of appeal of the A.Y. 2014-15.
6. That there was no default on the part of the appellant and/or his counsel in compliance of the statutory notice issued for hearing of the appeal.
7. That the facts stated in para (1) to (6) are true and correct to the best of my knowledge and belief.”
3 ITA 1497/JP/2018 M/s NSA Krishi Samiti Vs ITO 4. After going through the affidavit, I also observe that the assessee did nor get proper opportunity. I found that the authorized representative of assessee duly attended on all the dates fixed for hearing by the Ld. CIT(A)-3, Jaipur on 31-10-2018 also Shri G.G.Mundra AR along with Secretary of assessee Samiti duly attended the office of the Ld.CIT(A)-3. But the Ld.CIT(A)-3, Jaipur was not in his office and it was informed by his office staff that the time of his coming back to office is not certain. It is further informed by the said office staff that in case the Ld.CIT(A)-3 backed in office in a reasonable time than he will inform us on mobile number left with him, otherwise a next date of hearing would be intimated to you. After that on the said date i.e. 31-10-2018 no communication was received from the CIT(A)- 3. office nor after that any intimation of next date was received.
From the record, I also found that on the preceding date of hearing(s) of the case the A/R of assessee submitted the fact that an appeal for A.Y. 2014-15 is pending before the Ld. CIT(Ad)-II, Jaipur and in the interest of justice an application for transfer of said appeal was also filed with CIT(A)-II. Jaipur. The ld AR has further submitted that Ld. CIT(A)-III, Jaipur after considering the said facts gave an assurance that the present appeal will be fixed and heard after transfer of appeal for A.Y,
4 ITA 1497/JP/2018 M/s NSA Krishi Samiti Vs ITO 2014-15 by the Ld. CIT(A) and he also kind enough to inform that he will also write official letter to CIT(A)-II, Jaipur for doing the needful.
In view of the above facts and circumstances, I am satisfied that there was no conscious default in compliance the terms of statutory notice issued by the Ld. CIT(A)-III, Jaipur and as such the impugned ex parte order passed by him deserves to be set aside. Accordingly, 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 on merit after giving 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.
In the result, appeal of the assessee is allowed for statistical purposes only.
Order pronounced in the open court on 22nd November, 2019