SHRI DAMODAR SHARMA,AJMER vs. INCOME TAX OFFICER, WARD-1-3, AJMER

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ITA 688/JPR/2017Status: DisposedITAT Jaipur07 August 2019AY 2014-153 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that there was a reasonable cause for the assessee's non-appearance before the CIT(A). Therefore, the ex parte order was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte. The assessee contended that they did not receive notice for the final hearing date.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without providing a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC

Before: SHRI RAMESH C SHARMAvk;dj vihy la-@ITA No. 688/JP/2017

For Appellant: Shri Mahendra Gargieya (Adv) jktLo dh vksj ls@
Hearing: 05/08/2019Pronounced: 07/08/2019

ORDER PER: R.C. SHARMA, A.M. This is an appeal filed by the assessee against the ex parte order of ld.CIT(A), Ajmer dated 12/06/2017 for the A.Y. 2014-15 in the matter of order passed U/s 143(3) of the Income Tax Act, 1961 (in short, the Act).

2.

In this appeal, the assessee is basically aggrieved for the ex parte order passed by the ld. CIT(A) without giving due and proper opportunity of hearing to the assessee.

3.

I have heard the rival contentions and carefully gone through the orders of the authorities below and found that before the ld. CIT(A), the 2 ITA 688/JP/2017 Damodar Sharma Vs ITO appeal was fixed for hearing for 27/04/2017, 09/05/2017 and 01/06/2017 wherein the ld. AR of the assessee appeared and asked for adjournment. The case was finally fixed for hearing on 12/06/2017. It was the contention of the ld AR that the assessee did not get notice for fixing the hearing of the appeal on 12/06/2017. In support of the same, an affidavit was also filed. After going through the affidavit, I am satisfied that there was reasonable cause for non-appearance before the ld. CIT(A), therefore, in the substantial interest of justice, I set aside the ex parte of the ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) for deciding the matter afresh on merit after giving due and effective opportunity of hearing to the assessee. The assessee is also directed to appear before the ld. CIT(A) within two months from the date of receipt of this order. I direct accordingly.

4.

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

Order pronounced in the open court on 07th August, 2019

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