SMT. PREM BARALA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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ITA 144/JPR/2018Status: DisposedITAT Jaipur03 April 2019AY 2012-133 pages
AI SummaryRemanded

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, subject to a cost of Rs. 2,000/-. The assessee was directed to cooperate in the proceedings.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) due to non-compliance. The assessee requested the matter be set aside to the CIT(A) for a decision on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without deciding on merits, and if the assessee should be granted another opportunity.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHE ‘B’ JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 144/JP/2018

For Appellant: Shri Manish Agarwal (CA) jktLo dh vksj ls@
Hearing: 02/04/2019Pronounced: 03/04/2019

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE ‘B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 144/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Smt. Prem Barala, The ITO, Vs. Barala Farm House, Ward 7(3) Ward No. 14, Jaipur Kacholiya Road, Chomu, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIFPB3170P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal (CA) jktLo dh vksj ls@ Revenue by : Shri Jay Singh (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 02/04/2019 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 03/04/2019 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the assessee against the order of ld. CIT(A)-3, Jaipur dated 18.12.2017.

2.

At the outset, the ld. AR submitted that the appeal of the assessee has been dismissed by the ld. CIT(A) ex-party qua the assessee and given that the appeal has not been decided on merits by the ld. CIT(A), the matter may kindly be set aside to the file of the ld. CIT(A) to decide the same on merits.

3.

Per contra, the ld. DR submitted that the assessee has been granted more than adequate opportunity by the ld. CIT(A) where the matter was listed for hearing on number of occasions and given that there is non compliance on Smt. Prem Barala, Jaipur Vs. ITO, Jaipur part of the assessee to attend to the appellate proceedings, the ld. CIT(A) was constrained to pass the order ex-party qua the assessee.

4.

We have heard the rival contentions and perused the material available on record. On perusal of the order of the ld. CIT(A), we find that the matter has been listed for hearing on couple of occasions, however, there has been non compliance on part of the assessee. At the same time, given that the matter has not been decided on merits, the assessee is granted one more opportunity to represent its case before ld. CIT(A). Accordingly, we set aside the matter to the file of the ld. CIT(A) subject to cost of Rs. 2,000/-. Needless to say, the assessee shall attend and co-operate in timely completion of the proceedings before the ld. CIT(A).

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

Pronounced in the Open Court on 03/04/2019.

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