JITENDRA MITTAL,NAVI MUMBAI, THANE vs. INCOME TAX OFFICER, JHUNJHUNU

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. 409/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Shri Jitendra Mittal The ITO Vs. Flat No. 2101, A Wing, Plot No. 2,3 Ward -Jhunjhunu Bhoomi Paradise, Sector-11, Sanpada, Jhunjhunu Navi Mumbai, Thane, Maharashtra 400705 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADAPM 3562 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri K.M. Pandya, 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. CIT(A) dated 12-02-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2017-18 raising grounds of appeal at Form No. 36.

2 ITA NO. 409/JP/2024 JITENDRA MITTAL VS ITO, WARD -1, JHUNJHUNU 2.1 At the outset of the hearing, the Bench noted that the ld. CIT(A) passed an ex-parte order by dismissing the appeal of the assessee and the narration as mentioned therein are as under:- ‘’5.1 However, in the interest of natural justice, the case of the appellant was examined on merit in the light of SOF and grounds of appeal but in the absence of any response or written submission appeal is required to be adjudicated drawing adverse inference. It appears that the appellant is not interested in pursuing his case on merits. Based on these observations, the appeal of the assessee stands dismissed. 6.0 In the result, the appeal of the appellant is dismissed.’’

3.2 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. It is also noted that the ld. AR of the assessee prayed for one more chance to contest the case before the ld. CIT(A) 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 ld. CIT(A) for afresh adjudication and the assessee will submit the necessary documents / evidences concerning the above mentioned appeal. Thus the appeal of the assessee is restored to the file of the ld. CIT(A) to decide it afresh by providing one more opportunity of hearing. Hence, the assessee will not seek any

3 ITA NO. 409/JP/2024 JITENDRA MITTAL VS ITO, WARD -1, JHUNJHUNU adjournment on frivolous ground and remain cooperative during the course of proceedings and the appeal of the assessee is allowed for statistical purposes. 3.3 Before parting, the Bench makes it clear that Bench decision to restore the matter back to the file of the ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by ld. CIT(A) independently in accordance with law. 4.0 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 Jitendra Mittal, Mumbai 2. izR;FkhZ@ The Respondent- The ITO , Ward-1, Jhunjhunu 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. 409/JP/2024) vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेजज. त्महपेजतंत

4 ITA NO. 409/JP/2024 JITENDRA MITTAL VS ITO, WARD -1, JHUNJHUNU