M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, BHILWARA

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ITA 392/JODH/2017Status: DisposedITAT Jodhpur30 April 2019AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s ex-parte order and restored the matter back for fresh decision. The CIT(A) was directed to provide the assessee with reasonable opportunities of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte as no one attended the hearings or filed submissions. The ITAT noted that it was unclear if proper notice of hearing was served on the assessee.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without ensuring proper service of notice and affording adequate opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI N.K.SAINI & SHRI N.K. CHOUDHRY

For Respondent: Shri P.K. Singi, Ld. DR
Hearing: 30/04/2019Pronounced: 30/04/2019

PER N.K.CHOUDHRY

The instant appeal has been preferred by the Assessee/Appellant against the order dated 19.07.2017 impugned herein passed by the Ld. CIT(A), Ajmer u/s 250(6) of the I.T. Act (hereinafter called as the 'Act') whereby the Ld. CIT(A) has affirmed the assessment order dated 04.11.2016 passed u/s 144 r.w.s.147 of the Act by the ITO, Ward-3, Bhilwara. 2. At the outset, it is observed that the order under challenge has been passed as an ex-parte and from Para No.3 of the order, it reflects that though the Ld. CIT(A) has fixed the appeal for hearing on various dates, however, no one has attended on any of the date of hearing and no written submission has been filed, therefore, the appeal has

2 ITA No.392/Jodh/2017 Super Shiv Shakti Minchem Pvt. Ltd. vs. ITO

been decided by the Ld. CIT(A) after going through the assessment order and grounds of appeal only. We realized that from the order it does not reflect that notice of hearing has ever been served upon the assessee for any date as mentioned in Para No.3 of the order, neither the Ld. CIT(A) has mentioned qua mode of service to the assessee, hence for substantial justice, in our considered view best proper course would be to set aside the order under challenge and to restore back the matter to the file of Ld. CIT(A) for decision afresh. Consequently, the matter is restored back to the file of Ld. CIT(A) for decision afresh after affording reasonable and proper opportunities of being heard to the assessee. It is also ordered that the assessee shall co-operate with the appellant proceedings and shall appear as and when required by the Ld. CIT(A) and in case of failure on its part the Ld. CIT(A) shall be at liberty to draw the adverse inference against the assessee.

3.

In the result, the appeal of the Assessee stands allowed for

statistical purposes.

Order pronounced in the Open Court on 30.04.2019. Sd/- Sd/- (N.K.SAINI) (N.K.CHOUDHRY) VICE PRESIDENT JUDICIAL MEMBER Dated:30/04/2019 PK/PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

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