Kailash Goyal, Bikaner v. Pr. CIT-1, Jodhpur, Jodhpur

ITA 33/JODH/2021 | 2010-2011
Pronouncement Date: 31-08-2021 | Result: Allowed

Appeal Details

RSA Number 3323314 RSA 2021
Assessee PAN ABUPG7728E
Bench Jodhpur
Appeal Number ITA 33/JODH/2021
Duration Of Justice 3 month(s) 28 day(s)
Appellant Kailash Goyal, Bikaner
Respondent Pr. CIT-1, Jodhpur, Jodhpur
Appeal Type Income Tax Appeal
Pronouncement Date 31-08-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 31-08-2021
Assessment Year 2010-2011
Appeal Filed On 03-05-2021
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR BEFORE: SHRI SANDEEP GOSAIN JM & SHRI VIKRAM SING H YADAV AM ITA. NO. 33/JODH/2021 ASSESSMENT YEARS : 2010-11 KAILASH GOYAL 00 J.N.V. COLONY BIKANER 334001 VS. PCIT-1 JODHPUR PAN/GIR NO.: ABUPG7728E APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SMT. SANCHITA KUMAR (CIT) DATE OF HEARING : 12/08/2021 DATE OF PRONOUNCEMENT : 31/08/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGA INST THE ORDER OF LD. PR. CIT JODHPUR DATED 05.03.2021 PASSED U/S 263 FOR TH E ASSESSMENT YEAR 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD. PR.CIT/DR WAS HEARD AND THE MATERIAL AVAILABLE ON RECORD WAS PERU SED. 3. IT IS NOTED THAT IN THIS CASE THE ASSESSMENT WA S COMPLETED U/S 147 READ WITH SECTION 143(3) DATED 20.12.2017. THER EAFTER A SHOW CAUSE U/S 263 WAS ISSUED BY THE LD. PR. CIT BIKANE R ON 26.04.2019. IN RESPONSE THE ASSESSEE FILED HER REPLY ON 20.02.202 0. THEREAFTER ITA NO. 33/JODH/2021 KAILASH GOYAL VS. PCIT JOD HPUR 2 PURSUANT TO MERGER OF THE JURISDICTIONAL CHARGE OF THE LD. PR. CIT BIKANER WITH THE PR. CIT JODHPUR ANOTHER NOTICE D ATED 16.02.2021 WAS ISSUED TO THE ASSESSEE FIXING THE DATE OF HEARING O N 26.02.2021. HOWEVER THIS TIME NO REPLY HAS BEEN FILED BY THE A SSESSEE. THEREAFTER THE LD. PR. CIT JODHPUR HAS PASSED THE IMPUGNED OR DER BASED ON MATERIAL AVAILABLE ON RECORD WHEREIN THE ASSESSMENT ORDER PASSED U/S 147 R/W 143(3) WAS SET ASIDE FOR DECIDING THE MATTE R AFRESH TAKING INTO CONSIDERATION THE ISSUES DISCUSSED BY THE PR. CIT I N THE IMPUGNED ORDER. 4. IT IS THEREFORE NOTED THAT THE IMPUGNED ORDER HA S BEEN PASSED EX-PARTE QUA THE ASSESSEE AND THEREFORE IN THE INTEREST OF JUSTICE AND FAIR PLAY WE BELIEVE THAT THE ASSESSEE DESERVES ON E MORE OPPORTUNITY TO FILE NECESSARY INFORMATION/DOCUMENTATION IN RESP ONSE TO THE ISSUES RAISED BY THE LD. PR. CIT IN THE IMPUGNED ORDER. TH EREFORE WE SET ASIDE THE IMPUGNED ORDER TO THE FILE OF LD. PR. CIT WITH THE DIRECTION TO THE DECIDE THE SAME AFRESH AFTER PROVIDING REASONABLE O PPORTUNITY TO THE ASSESSEE. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31/08/2021. SD/- SD/- ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) JUDICIAL MEMBER ACCOUNTANT MEMBER JODHPUR ITA NO. 33/JODH/2021 KAILASH GOYAL VS. PCIT JOD HPUR 3 DATED:- 31/08/2021. *GANESH KUMAR COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- KAILASH GOYAL BIKANER 2. THE RESPONDENT- PCIT JODHPUR 3. CIT 4. CIT(A) 5. DR ITAT JODHPUR. 6. GUARD FILE { ITA NO. 33/JODH/2021} BY ORDER ASST. REGISTRAR