RAJASTHAN PRASHASNIK SEVA PARISHAD,JAIPUR vs. ITO WARD EXEMPTION-1, JAIPUR, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR
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BEFORE: SHRI MANISH BORAD, AM vk;dj vihy la-@ITA. No. 473/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2020-21
Ward-Exemption-01,
Jaipur
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACAR7538R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sharwan Kumar Gupta, Adv.
jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 30/06/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 02/07/2025
vkns'k@ ORDER
PER: MANISH BORAD, AM
This appeal at the instance of the assessee is directed against the order of ld. CIT(A), NFAC dated 25.02.2025 arising out of the order for A.Y 2020-21 framed u/s 143(3) r.w.s 144B of the Act dated 19.09.2022 framed by Assessment Unit, Income Tax
3. I note that the assessee declared of loss of Rs. 80,41,130/- which was accepted by the CPC in the return process u/s 143(1)(A) of the Act but subsequently, assessment proceedings were carried out u/s 143(3) of the Act and positive income determined at Rs. 10,62,458/-. The assessee preferred any appeal before ld. CIT(A) but faild to succeed. I notice that even though the assessee failed to appear but ld. CIT(A) has not dealt with the merits of the case. Hon’ble Bombay High Court in the case of PCIT(C) vs. Prem Kumar Arjun Das Ruthra (HUF) (2017) 296 CTR
614 Bombay has held that ld. CIT(E), NFAC is obliged to dispose off appeal on merits even in an ex-parte order. Under these facts and circumstances and in the interest of justice and being fair both the parties, I hereby restore all the issues raised in the instant
Order pronounced in the open Court on 02/07/2025. ¼ euh"k cksjkM ½
(Manish Borad) ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur fnukad@Dated:- 02/07/2025
*Ganesh Kumar, Sr. PS
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. vihykFkhZ@The Appellant- Rajasthan Prashasnik Seva Parishad, Jaipur
2. izR;FkhZ@ The Respondent- ITO, Ward- Exemption-01, Jaipur
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr@ CIT(A)
5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत.
6. xkMZ QkbZy@ Guard File { ITA No. 473/JPR/2025}
vkns'kkuqlkj@ By order
सहायक पंजीकार@Aेेज. त्महपेजतंत