SANJAY KUMAR AGARWAL vs. C I T JAIPUR AND ANOTHER

1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN JAIPUR BENCH, JAIPUR D.B. Income Tax Appeal No.86/2016 Shri Sanjay Kumar Agarwal Vs. CIT (Appeals)-3, Jaipur & Anr. Date of Order: 01/06/2016 HON'BLE MR. JUSTICE M.N. Bhandari HON'BLE MR. JUSTICE J.K. RANKA Mr. Sarvesh Jain, for appellant. Mr. Sameer Jain with Ms. Mahi Yadav, for respondents. By this appeal, a challenge is made to the order dt.16.12.2015 passed by the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur (in short “the Tribunal”) whereby the appeal preferred by the assessee was dismissed on the first date of hearing itself. With the consent of parties, the appeal is heard at this stage. It is submitted by the learned counsel for the appellant that notice for hearing of appeal was not received by the assessee and otherwise, the appeal should not have been dismissed on the first date of hearing itself. In view of above, ex-parte order passed by the Tribunal on 16.12.2015 may be set-aside. Learned counsel appearing for revenue submits that appeal was dismissed by the Tribunal when no-one put appearnace on behalf of assessee on the date fixed for hearing of the appeal. The assessee was given a notice for appearance on 16.12.2015 but despite service of notice, none appeared, thus the appeal was dismissed. We have considered rival submission made by the learned counsel for the parties. The assessee has preferred an appeal before the Tribunal and on the first date of hearing itself, the

2 appeal was dismissed in absence of appearance of the assessee. It is alleged that notices were not served on the assessee. In absence of the information, he could not attend the hearing of the appeal. The revenue has controverted the allegation aforesaid but after going through the record, we find justification in the plea raised by the appellant. On an appeal preferred by the assessee, the Tribunal was expected to decide the appeal after hearing both the parties. The perusal of the impugned order reveals that a notice for hearing of the appeal was sent but there is no finding about its service on the assessee. In para-2 of the order, reference of dispatch of notice has been given and not of its service. In the light of aforesaid, we find substance in the appeal. Accordingly, the appeal is allowed and the order of Tribunal dt.16.12.2015 is set-aside. Parties are directed to remain present before the Tribunal on 15.07.2016 for hearing of the appeal and the Tribunal would hear the parties and decide the appeal on merit. (J.K. RANKA), J.

(M.N. Bhandari),J. S.Kumawat Certificate- All corrections made in the judgment/order have been incorporated in the judgment/order being e-mailed. S.Kumawat Jr. P.A