DEPUTY CONSERVATOR OF FOREST,CHITTORGARH vs. ITO, TDS, BHILWARA

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ITA 133/JODH/2019Status: DisposedITAT Jodhpur30 April 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal against the CIT(A)'s order was heard ex-parte as the assessee did not appear or file submissions. The ITAT noted that it was unclear if the notices were properly served.

What were the issues?

Whether the CIT(A) order passed ex-parte was justified and if proper opportunities of hearing were provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 201,Section 201(1A)

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 03.01.2019 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 15.03.2018 passed u/s 201/201(1A) of the Act by the ITO (TDS), Bhilwara.

2.

At the outset, it reflects from the order that the order under challenge has been passed as an ex-parte. Though, it reflects from the order that various opportunities have been provided to the assessee but no one on behalf of the assessee represented before the Ld. CIT(A) nor any written submission has been filed. From the order it

2 ITA No.133/Jodh/2019 Deputy Conservator of Forest vs. ITO (TDS)

does not reflect that the notice issued to the assessee has ever been served upon by the assessee for the dates of hearing as mentioned in para No.2 of the order, therefore in the interest of justice we are inclined to set aside the order passed by the CIT(A) and restore back the matter to the file of the Ld. CIT(A) for making the decision afresh while affording 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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