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Income Tax Appellate Tribunal, JAIPUR BENCHES ‘SMC’, JAIPUR
Before: Shri Vijay Pal Raovk;dj vihy la-@ITA No. 1031/JP/2017
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
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