SMT. SAROJ DEVI CHODHARY,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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ITA 1031/JPR/2017Status: DisposedITAT Jaipur19 September 2019AY 2011-123 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the CIT(A) had not adjudicated the matter on merits, the assessee should be granted one more opportunity to present her case. The matter was set aside to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without deciding on merits. The CIT(A) had dismissed the appeal because the assessee failed to appear and offer explanations for the grounds raised.

What were the issues?

Whether an appeal dismissed ex-parte by the CIT(A) without deciding on merits should be set aside to grant the assessee an opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 80C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES ‘SMC’, JAIPUR

Before: Shri Vijay Pal Raovk;dj vihy la-@ITA No. 1031/JP/2017

For Appellant: Shri Manish Agarwal, CA jktLo dh vksj ls@
Hearing: 16/09/2019Pronounced: 19/09/2019

fu/kZkfjrh dh vksj ls @Assessee by :Shri Manish Agarwal, CA jktLo dh vksj ls@ Revenue by : Shri J.C. Kulhari, JCIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 16/09/2019 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 19/09/2019 vkns'k@ ORDER

PER VIJAY PAL RAO, JM

1.

This appeal by the assessee is directed against the order dated 18-10-2017 of ld. CIT(A)-3, Jaipur for the Assessment Year 2011-12 wherein the assessee has raised various grounds. 2.1 At the time of hearing of the appeal, the ld.AR of the assessee submitted that the ld. CIT(A) has dismissed the appeal of the assessee ex-parte in limine without deciding the matter on merits. The ld.AR of the assessee pleaded that the assessee of the ld. CIT(A) for deciding the appeal of the assessee on merits.

2.2 On the other hand, the ld. DR objected to the prayer of the ld.AR of the assessee and submitted that the ld. CIT(A) has given various opportunities of hearing to the assessee but nobody has attended the hearing. Consequently, the appeal of the assessee was dismissed ex-parte by the ld. CIT(A).

2.3 I have considered the rival submissions and carefully perused the impugned order of the ld. CIT(A). The AO while passing the assessment order has made disallowance of various expenses amounting to Rs. 1,35,148/- being 15% of Godown Rent, Rent Shop, Staff Welfare Expenses, Office Expenses and Misc. Expenses. Apart from this, the AO has made certain additions on account of unexplained cash deposits as well as claim of deduction u/s 80C of the Act. The assessee has challenged the action of the AO before the ld. CIT(A). However, the appeal of the assessee was dismissed ex-parte as nobody has appeared on behalf of the assessee before the ld. CIT(A). It is pertinent to note that the ld. CIT(A) has not decided the appeal of the assessee on merits but the appeal was dismissed on the ground that the assessee has failed to offer any explanation in support of the grounds raised in the appeal. Since the ld. CIT(A) has not adjudicated upon the matter on merits, therefore, in the facts and circumstances of the case and also in

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