What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for a fresh decision on merits. The CIT(A) was directed to provide a reasonable and effective opportunity of hearing to the assessee.

The assessee's appeal before the CIT(A) was decided ex-parte without providing an adequate opportunity of hearing. The assessee contended that the CIT(A) erred in not deciding the grounds of appeal on merit.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte and failing to decide the grounds of appeal on merit.

M/S Sonia Forgings Pvt. Ltd… vs DCIT | ITAT Jaipur 2017

Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC

Before: SHRI BHAGCHAND

For Appellant: Shri P.C. Parwal (CA) jktLo dh vksj ls@

Hearing: 21/11/2017Pronounced: 23/11/2017

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. 749/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke M/s Sonia Forgings Pvt. Ltd., D.C.I.T., Vs. G-1/685, RIICO Industrial Circle-2, Area, Bhiwadi, Alwar. Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 5819 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Smt. Poonam Roy (DCIT) lquokbZ dh rkjh[k@ Date of Hearing : 21/11/2017 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 23/11/2017 vkns'k@ ORDER

PER: BHAGCHAND, A.M.

This is an appeal filed by the assessee emanates from the order of

the ld. CIT(A), Alwar dated 31/07/2017 for the A.Y. 2012-13, wherein the

assessee has raised following grounds of appeal: “1. The ld. CIT(A) has erred on facts and in law in deciding the appeal ex-parte without providing adequate opportunity of hearing to the assessee. 2. The ld. CIT(A) has erred on facts and in law in not deciding the various grounds of appeal raised before him on merit.”

ITA 749/JP/2017_ 2 Sonia Forgings Pvt. Ltd. Vs DCIT 2. At the time of hearing, the ld AR of the assessee has submitted

that the ld. CIT(A) has passed an ex parte order without providing

adequate and effective opportunity of hearing to the assessee. Ld. AR

pleaded that in the interest of justice and equity, the appeal may be

restored back to the file of the ld. CIT(A) to be decided on merits. He also

submitted that they will appear on the appointed date before the ld.

CIT(A) and submit the necessary details/documents.

On the other hand, the ld DR has submitted that the assessee has

not attended before the ld. CIT(A) on three occasions, therefore, the

issue may be decided before the ITAT.

I have heard both the sides and after considering the pleadings of

both the sides, I am of the considered view that in the interest of justice

and equity, the appeal is restored back to the file of the ld. CIT(A) to be

decided afresh on merits after providing reasonable and effective

opportunity of being heard to the assessee.

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

purposes only.

Order pronounced in the open court on 23/11/2017.

Sd/- ¼Hkkxpan½ (BHAGCHAND) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 23rd November, 2017

ITA 749/JP/2017_ 3 Sonia Forgings Pvt. Ltd. Vs DCIT *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- M/s Sonia Forgings Pvt. Ltd., Bhiwadi, 1. Alwar. izR;FkhZ@ The Respondent- The D.C.I.T., Circle-2, Alwar. 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. 749/JP/2017) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

M/S SONIA FORGINGS PVT. LTD.,ALWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, ALWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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