What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the matter back for a decision on merits. The assessee was directed to attend the proceedings and not seek adjournments without reasonable cause.

The assessee filed an appeal against the order of the CIT(A) for AY 2007-08. The CIT(A) had decided the appeal ex-parte without considering the merits of the case.

What were the issues?

Whether the CIT(A) was justified in deciding the appeal ex-parte without adjudicating on merits. The need for providing a reasonable opportunity to the assessee.

Shri Hemant Kumar Jangid… vs ITO | ITAT Jaipur 2019

Income Tax Appellate Tribunal, JAIPUR BENCH ‘A’ JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 386/JP/2019

Hearing: 03/10/2019Pronounced: 03/10/2019

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ 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. 386/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2007-08 cuke Hemant Kumar Jangid ITO, Vs. Shanti Nagar, Ward No. 1 Kishangarh Madanganj, Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFHPJ7966J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. O. P. Batheja (ITP) jktLo dh vksj ls@ Revenue by : Sh. Rajendra Singh (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 03/10/2019 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 03/10/2019 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A), Ajmer dated 15.01.2019 for A.Y 2007-08.

Heard both the parties and pursued the material available on record.

It is noted that the appeal has been decided ex-parte qua the assessee by the ld CIT(A) without going into the merits of the matter. Though there have been non-compliance by the assessee in not attending to the appellate proceedings, however, given that the matter has not been decided on merits and in the interest of justice and fair play, we set aside the matter to file of ld. CIT(A) to decide the same on merits after providing reasonable opportunity to the assessee. Hemant Kumar Jangid, Kishangarh Vs. ITO, Kishangarh

The assessee is also directed to attend to the appellate proceedings and should not seek any adjournment in the matter without showing reasonable cause.

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

Order pronounced in the Open Court on 03/10/2019.

SHRI HEMANT KUMAR JANGID,KISHANGARH vs. INCOME TAX OFFICER, KISHANGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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