RSA Number | 149123114 RSA 2018 |
---|---|
Assessee PAN | AHOPA6323P |
Bench | Jaipur |
Appeal Number | ITA 1491/JPR/2018 |
Duration Of Justice | 11 month(s) 1 day(s) |
Appellant | SHRI SANTOSH KUMAR AGARWAL, JAIPUR |
Respondent | INCOME TAX OFFICER, WARD-1-3, JAIPUR |
Appeal Type | Income Tax Appeal |
Pronouncement Date | 22-11-2019 |
Appeal Filed By | Assessee |
Order Result | Allowed |
Bench Allotted | SMC |
Tribunal Order Date | 22-11-2019 |
Last Hearing Date | 14-03-2019 |
First Hearing Date | 14-03-2019 |
Assessment Year | 2012-2013 |
Appeal Filed On | 21-12-2018 |
Judgment Text |
VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES (SMC) JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 1491/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 SANTOSH KUMAR AGARWAL 190 KUSHAL NAGAR NEW SANGANER ROAD JAIPUR. C UKE VS. I.T.O. WARD-1(3) JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AHOPA 6323 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI RAJEEV SOGANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI MANMOHAN KANDPAL (ACIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21/11/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/11/2019 VKNS'K@ ORDER PER: R.C. SHARMA A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A)-I JAIPUR DATED 09/10/2018 FOR THE A.Y. 2012-13 IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT). 2. IN THIS APPEAL THE ASSESSEE IS AGGRIEVED FOR THE TRADING ADDITION MADE BY THE A.O. THE BASIC GRIEVANCE OF THE ASSESSEE RELATE TO EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSEE. IN SUPPORT OF THE CONTENTION THAT THE PROPER OPPORTUNITY WAS ITA 1491/JP/2018 SANTOSH KR AGARWAL VS ITO 2 NOT GIVEN BY THE LD. CIT(A) THE ASSESSEE FILED AN AFFIDAVIT. AFTER GOING THROUGH THE SAME I FOUND THAT THERE WAS A REASONABLE CAUSE FOR NON- APPEARANCE BEFORE THE LD. CIT(A) THEREFORE IN THE SUBSTANTIAL INTEREST OF JUSTICE I SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) AND THE MATTER IS RESTORED BACK TO HIS FILE FOR DECIDING THE MATTER AFRESH AFTER CONSIDERING THE MERITS OF THE ADDITION SO MADE BY THE A.O. AND AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 60 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. 3. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND NOVEMBER 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22 ND NOVEMBER 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI SANTOSH KUMAR AGARWAL JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O. WARD-1(3) JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) ITA 1491/JP/2018 SANTOSH KR AGARWAL VS ITO 3 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR ITAT JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 1491/JP/2018) VKNS'KKUQLKJ @ BY ORDER LGK;D IATHDKJ @ ASST. REGISTRAR
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