What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) to decide the matter on merits after providing an adequate opportunity of hearing to the assessee. The assessee was directed to cooperate in the finalization of the appeal.

The assessee's appeal was restored to the file of the CIT(A) because the assessee's Chartered Accountant could not appear on the hearing date due to a genuine omission in noting the date. The CIT(A) had already passed an order without providing a proper opportunity of being heard.

Shri Ram Babu Gupta, Tonk vs ITO | ITAT Jaipur 2017

Q: What were the issues?

Whether the CIT(A) provided a proper opportunity of being heard to the assessee before passing the order.

Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC

Before: SHRI BHAGCHANDvk;dj vihy la-@ITA No. 826/JP/2017

For Appellant: Shri Nikhilesh Kataria (CA) jktLo dh vksj ls@

Hearing: 11/12/2017Pronounced: 12/12/2017

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 826/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Ram Babu Gupta, Income Tax Officer, Vs. Prop.- Garg Building Material, Ward, Tonk. Near Jain Nasia, Tonk. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABYPG 2061 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Nikhilesh Kataria (CA) jktLo dh vksj ls@ Revenue by : Smt. Poonam Rai (DCIT) lquokbZ dh rkjh[k@ Date of Hearing : 11/12/2017 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 12/12/2017 vkns'k@ ORDER

PER: BHAGCHAND, A.M. This is an appeal filed by the assessee emanates from the order of the ld. CIT(A)-3, Jaipur dated 25/09/2017 for the A.Y. 2010-11. 2. The first ground of the appeal is regarding not providing proper opportunity of being heard to the assessee by the ld. CIT(A) and it was prayed that the appeal may be restored back to the file of the ld. CIT(A). 3. The ld AR of the assessee at the time of hearing has drawn the attention of the Bench towards the fact that adjournment was granted for

ITA 826/JP/2017_ 2 Ram Babu Gupta Vs ITO

22/09/2017 on which the ld AR of the assessee could not attend due to

genuine reasons. An affidavit in this regard has been filed by Yamini

Khuteta, C.A. wherein she has stated that due to omission of date, she

could not appear before the ld. CIT(A)-III on the appointed date. When she

became aware about non-appearance after 2-3 days and enquired from the

office of ld. CIT(A)-III, the order was already passed. In such

circumstances, the ld AR pleaded that non-appearance was due to bonafide

omission and he prayed to restore the matter to the file of the ld. CIT(A).

On the other hand, the ld DR was also not having very serious

objection to the proposition of the ld AR.

After hearing both the sides, the appeal is restored back to the file of

the ld CIT(A) to be decided on merit after providing adequate and effective

opportunity of being heard to the assessee. The assessee shall cooperate in

finalization of the appeal.

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

purposes only.

Order pronounced in the open court on 12/12/2017. Sd/- ¼Hkkxpan½ (BHAGCHAND) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 12th December, 2017

ITA 826/JP/2017_ 3 Ram Babu Gupta Vs ITO *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Ram Babu Gupta, Tonk. 1. izR;FkhZ@ The Respondent- The ITO, Ward, Tonk. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 826/JP/2017) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SHRI RAM BABU GUPTA,TONK vs. INCOME TAX OFFICER, TONK

What did the Tribunal hold?

What were the facts?

What were the issues?

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