VISHNU GUPTA,JAIPUR vs. DCIT, CIRCLE 1, JAIPUR, JAIPUR
Facts
The assessee filed an appeal against the order of the Addl. CIT(A) who had passed an ex-parte order dismissing the appeal due to the assessee's non-compliance. The assessee's representative prayed for one more chance to contest the case before the AO.
Held
The Tribunal noted that the assessee had not filed submissions before the CIT(A) and had remained ex-parte. However, to give the assessee another opportunity, the appeal was restored to the file of the AO. A cost of Rs. 2,000 was imposed on the assessee for their lethargic action.
Key Issues
Whether to restore the appeal to the file of the AO for fresh adjudication by giving one more opportunity to the assessee.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’SMC” JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 406/JP/2024
1 ITA NO. 406/JP/2024 SHRI VISHNU GUPTA VS DCIT, CIRCLE-1, JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 406/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Shri Vishnu Gupta cuke The DCIT Vs. M/s. Tanchi Wala Jewellers Circle-1 176,Tripolia Bazar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHJPG 4150 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: Smt. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 15/05/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 28 /05/2024 vkns'k@ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. Addl CIT(A)-2, Nagpur dated 06-02-2024 for the assessment year 2017-18 raising grounds of appeal at Form No. 36. 2.1 At the outset of the hearing, the Bench noted that the ld. Addl. CIT(A) passed an ex-parte order by dismissing the appeal of the assessee and the narration as mentioned therein are as under:- ‘’6. In view of the above, the undersigned is left with no option but to decide the case on the basis of the material on record. Bare perusal of the facts shows that the appellant has
2 ITA NO. 406/JP/2024 SHRI VISHNU GUPTA VS DCIT, CIRCLE-1, JAIPUR not pursued the appeal despite being granted several opportunities as elaborated supra. The assessee has further jeopardized its case by not responding despite several opportunities that were provided. I am constrained to agree with the approach adopted by the AO in making addition. The AO has passed a reasoned and speaking order considering all the facts and the circumstances of the case and no interference with the order of the AO is called for. The grounds of appeal are therefore, dismissed. 7. Thus, in view of the facts and circumstances of the case, the order passed u/s 143(3) of the Income Tax. 1961 passed on 11-12-2019 by the AO upheld. 8. In the result, the appeal of the assessee is dismissed.’
2.2 After hearing both the parties and perusing the materials available on record, it is noted that the assessee has not filed any submissions and evidences relating to the case before the ld. CIT(A) and thus the ld.CIT(A) has no other alternative except to confirm the action of the AO being the assessee remained ex-parte before the AO. It is also noted that the ld. AR of the assessee prayed for one more chance to contest the case before the AO while as the ld. DR relied on the order of the ld. CIT(A). The Bench feels that one more chance may be given to the Assessee to contest the case before the AO for afresh adjudication and the assessee will submit the necessary documents / evidences concerning the above mentioned appeal. However, for lethargic and negligent action on the part of the assessee, a cost of Rs.2,000/- is imposed on the assessee and the same may be deposited in the Prime Minister Relief Fund and copy of the same shall be submitted to the AO for proof
3 ITA NO. 406/JP/2024 SHRI VISHNU GUPTA VS DCIT, CIRCLE-1, JAIPUR and thus the appeal of the assessee is restored to the file of the AO to decide it afresh by providing one more opportunity of hearing. Thus, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings and the appeal of the assessee is allowed for statistical purposes. 2.3 Before parting, the Bench makes it clear that Bench 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. 3.0 In the result, the appeal of the assesee is allowed for statistical purposes Order pronounced in the open court on 28/05/2024. Sd/- (Sandeep Gosain) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 28 /05/2024 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Shri Vishnu Gupta, Jaipur 2. izR;FkhZ@ The Respondent- The DCIT, Circle-1, 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. 406/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत
4 ITA NO. 406/JP/2024 SHRI VISHNU GUPTA VS DCIT, CIRCLE-1, JAIPUR
