SIYARAM EXPORTS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 6(4), JAIPUR, JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,” A’’ JAIPUR

BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 189/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s. Siyaram Exports India Pvt. Ltd. cuke The ITO Vs. 16-17, Siyaram Street, Durgapura Ward- 6(4) Jaipur – 3-2 018 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKCS 1420 R vihykFkhZ@Appellant izR;FkhZ@Respondent

fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: Shri Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 09/04/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 24/06/2024 vkns'k@ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A)- 4, Jaipur dated 21-12-2023 for the assessment year 2012-13 in the matter of Section 144/153A of the I.T. Act, 1961 by raising the grounds of appeal in Form 36.

2 ITA NO. 189/JP/2024 SIYARAM EXPORTS INDIA PVT. LTD. VS ITO, WARD 6 (4), JAIPUR 2.1 At the outset of the hearing of the appeal of the assessee, it is noted that the assessee is ex-parte before the AO and ld. CIT(A) and the ld. CIT(A) has dismissed the appeal giving general narration as under. ‘’4.2. …….On perusal of assessment order passed by the ld. AO on 31-03-2015, it is found that several opportunities were provided to the appellant before completing the assessment. The assessment has failed to furnish his return of income and did not comply with the statutory notices issued by the ld AO during the assessment proceedings. Even in the submissions during the appeal, the appellant has not made out any case on the issue. Accordingly, this ground of appeal is dismissed.’’ 2.2 During the course of hearing, the ld. AR of the assessee prayed that one more opportunity may be provided to contest the case before the AO and the assessee will advance his arguments and written submission before the AO to settle the dispute in question as mentioned in grounds of appeal. 2.3 On the other hand, the ld DR supported the orders of the lower authorities.

2.4 The Bench has heard both the parties and perused the orders of the lower authorities wherein the assessee was ex-parte before them. The Bench noticed that it is an admitted fact that the assessee is ex-parte before the AO and also before the

3 ITA NO. 189/JP/2024 SIYARAM EXPORTS INDIA PVT. LTD. VS ITO, WARD 6 (4), JAIPUR ld. CIT(A). Therefore, he could not put forth is defence. It was the bounded duty of the assessee to appear before the statutory authorities as and when called for. It is noticed that various opportunities were provided to the assessee for settling the issue but the assessee remained lethargic and unserious in pursuing his case for which a cost of Rs.2.000/- is imposed upon the assessee which will be deposited by the assessee in the Prime Minister Relief Fund. However, I am of the view that lis between the parties has to be decided on merits so that nobody’s rights could be scuttled down without providing opportunity of being heard to the assessee. Hence, the matter is restored to the file of the AO to decide it afresh by providing one more opportunity of hearing, however, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings. Thus the appeal of the assessee is allowed for statistical purposes.

2.5 Before parting, the Bench makes it clear that its decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by AO independently in accordance with law.

4 ITA NO. 189/JP/2024 SIYARAM EXPORTS INDIA PVT. LTD. VS ITO, WARD 6 (4), JAIPUR

3.0 In the result, the appeal of the assesee is allowed for statistical purposes.. Order pronounced in the open court on 24 /06/2024.

Sd/- Sd/- ¼ Mk0 ehBk yky ehuk ½ ¼lanhi xkslkbZ½ (Dr. Mitha Lal Meena) (Sandeep Gosain) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member

Tk;iqj@Jaipur fnukad@Dated:- 24/06/2024 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- M/s. Siyaram Exports India (P) Ltd. 2. izR;FkhZ@ The Respondent- The ITO, Ward- 6(4) , Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No. 189/JP/2024) vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेजज. त्महपेजतंत