SHRI OM PRAKASH SAINI,JAIPUR vs. INCOME TAX OFFICER, WARD-5-1, JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 114/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Shri Om Prakash Saini, I.T.O., Vs. C/o- Ashish Khandelwal & Associates, Ward 5(1), G-2, Arihant Tower-2, Opp.- BSNL Jaipur.. Telephone Exchange, Sanganeri Gate, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADUPS 1191 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Aashish Khandelwal (CA) jktLo dh vksj ls@ Revenue by : Ms. Anuradha (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 18/03/2019 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 20/03/2019 vkns'k@ ORDER PER: R.C. SHARMA, A.M. This is an appeal filed by the assessee against the ex parte order of ld.CIT(A)-IV, Jaipur dated 28/11/2018 for the A.Y. 2008-09 in the matter imposition of penalty U/s 271(1)(c) of the Income Tax Act, 1961 (in short the Act).

2. In addition to the ground raised on merit against imposition of penalty U/s 271(1)(c) of the Act, the assessee has also raised a ground 2 ITA 114/JP/2019 Om Prakash Saini Vs. ITO with regard to defective notice. However, this issue was not raised before the ld. CIT(A). Before me, the ld AR has explained the reasons for non-appearance before the ld. CIT(A), I found that the ld. CIT(A) has dismissed the appeal for non-appearance, however, no justification was advanced for upholding the penalty. Considering the reasonable cause for non-appearance before the ld. CIT(A) and the substantial interest of justice, I set aside the ex parte order passed by the ld. CIT(A) and matter is restored back to the file of the ld. CIT(A) for deciding the issue afresh in terms of provisions of Section 250(6) of the Act. The assessee is directed to appear before the ld. CIT(A) within a period of 30 days from the date of receipt of this order. I direct accordingly.

Order pronounced in the open court on 20th March, 2019