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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 374/JP/2019
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”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. 374/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s. Triangle Engineers Pvt. Ltd. The DCIT Vs. 232, Himmat Nagar, Tonk Road Central Circle-2 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACT 6603 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Jain, Advocate jktLo dh vksj ls@ Revenue by : Shri Varinder Mehta, (CIT) lquokbZ dh rkjh[k@ Date of Hearing : 30/09/2019 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30/09/2019 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M.
The present appeal has been filed by the assessee against the order of CIT(A)-4, Jaipur dated 28.01.2019 for the assessment year 2009-10 wherein the assessee has raised following ground. ‘‘’That on the facts and in the circumstances of the case, the ld. CIT(A) has grossly erred in law and fats in not deciding adjournment application during the course of appeal hearing and further directed to A/R to submit adjournment application in DAK. M/s. Triangle Engineers Pvt. Ltd. vs DCIT Central Circle-2, Jaipur
Subsequently after two from the date of hearing, appeal was dismissed on the ground of sufficient reasons in adjournment application. Thus and therefore, gross injustice have been done and principles of natural justice have been violated. No last opportunity was provided. Ist appeal may be restored.’’ 2.1 At the outset of hearing of the appeal of the assessee, the ld.AR of the assessee reiterated his submission that the ld. CIT(A) had not decided the adjournment application during the course of hearing of the appeal and directed the A/R to submit the adjournment application in DAK. Subsequently, after two months from the date of appeal hearing, the appeal of the assessee was dismissed on the ground of insufficient reason in adjournment application. The assessee was not provided last opportunity. The ld.AR of the assessee thus prayed for restoration of the appeal before the ld. CIT(A) for afresh adjudication.
2.2 On the other hand, the ld. DR supported the order of the ld. CIT(A).
2.3 We have heard the rival contentions and perused the materials available on record. It is noted that the ld. CIT(A) had heard the appeal of the assessee on 10-12-2018 and pronounced his order on 28-01- 2019 by dismissing the appeal of the assessee with following observation. M/s. Triangle Engineers Pvt. Ltd. vs DCIT Central Circle-2, Jaipur
‘’3………it is clear from the above that the appellant was offered as many as 10 opportunities. However, no compliance or no submission were made till dates. The appeal is therefore, decided on the basis of facts on record.
It has been enumerated above that as many as 10 opportunities were given to the appellant which have not been complied with or have filed adjournment letters with frivolous reasons. I am of the view that appellant is not interested in filing supporting details for the appeal filed and pursuing it further.
Further, perusal of statement of facts in Form 35 indicates that no details, evidences or explanation are filed to rebut the findings in the order of the AO. Thus, I am of the view that grounds raised by the appellant deserves to be rejected.
In the result, the appeal is dismissed.’’ It is noted from the order of the ld. CIT(A) that he has dismissed the appeal of the assessee unilaterally without considering the merit of the case. Taking into consideration the present facts and circumstances of the case and in the interest of equity and justice, the assessee should be given one more chance to contest the appeal before the ld. CIT(A) afresh. Therefore, we restore the matter back to the file of the ld. CIT(A) for afresh adjudication by providing one more opportunity to the assessee. Simultaneously, we direct the assessee to appear before ld. CIT(A) within 30 days from the date of receipt of this order. The assessee would be at liberty to raise the ground raised before us or any other ground if so advice, before ld. CIT(A) and the ld. CIT(A) shall M/s. Triangle Engineers Pvt. Ltd. vs DCIT Central Circle-2, Jaipur adjudicate upon all the ground raised by the assessee by passing a speaking order. With these directions, we allow the appeal filed by the assessee for statistical purposes. 3.0 In the result, the appeal filed by the assessee is allowed for Statistical purposes with no order as to cost.
Order pronounced in the open court on 30 /09/2019.