Income Tax Appellate Tribunal - Jodhpur
M/S. Kajari Minerals Pvt. Ltd., , ... vs Dcit, Central Circle-1,, Udaipur on 9 May, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
JODHPUR BENCH, JODHPUR
BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND
SHRI A.T. VARKEY, JUDICIAL MEMBER
ITA Nos. 126 & 127/Jodh/2019
(ASSESSMENT YEARS -2014-15 & 2015-16)
M/s Kajari Minerals Pvt Vs The DCIT, Central Circle-1,
Ltd., 17, Nya y Marg, Udaipur
Court Circle, Udaipur
313001
(Appellant) (Respondent)
PAN: AABCK8733E
Revenue By Sh. P.K. Singi, DR
Assessee By Sh Sharwan Kumar Gupta,
Advocate
Date of hearing 07.05.2019
Date of 09.05.2019
Pronouncement
ORDER
Per N.K. SAINI, V.P. :
Both these appeals by the assessee are directed against the against the separate orders each dated 12.2.2019 of the Ld. CIT(A)-2, Udaipur.2
2. Since the appeals were heard together, therefore, the same are being disposed off by this common order for the sake of convenience and brevity.
3. Vide ground No. 2 of both the appeals the grievance of the assessee relates to the ex-parte orders passed by the Ld. CIT(A) without providing due and reasonable opportunity of being heard to the assessee. In both the appeals the Ld. CIT(A) passed the ex-parte orders by mentioning in para 2 of each of the impugned order as under:-
"2. During the appellate proceedings, the assessee was allowed several opportunities of baring heard but there was no substantive compliance. Details of opportunities provided are as under:-
S. No. Date of issue Notice Date of Hearing Remarks
1. 15.05.2018 20.06.2018 None attended neither was any adjournment sought
2. 29.08.2018 18.09.2018 None attended neither was any adjournment sought
3. 27.12.2018 07.01.2019 Adjournment letter filed seeking date for 22.01.2019
4. Date as adjourned on 22.01.2019 None attended neither was assessee's request any adjournment sought In the absence of any substantive compliance in appeal, the appeal is decided on the basis of material on record." 3
4. Now, the assessee has challenged the action of the CIT(A). The Ld. counsel for the assessee has furnished the written submissions stating therein as under:-
"IN THE MATTER OF M/S KAJARI MINERALS PVT. LTD v/s AO IN APPEAL NO. 126 & 127/Jodh/2019 FOR A.Y 2014-15 and 2015-16 U/S 153A RWS 143(3) "Common Written Submissions On GOA-2: Invalid Exparty order Passed by the Id. CIT(A) FACTS AND SUBMISSIONS: In the order the Id. CIT(A) has noted that the case was fixed on 07.01.2019 on that date adjournment letter filled seeking date for 22.01.2019 and the date was adjourned on assessee's request but on 22.01.2019 none attended neither was any adjournment sought. Hence she passed exparty order without providing any adequate and reasonable opportunity of being heard. In this regard it is submitted that in the above matter Sh. P.C. Shah senior counsel has to appear and argue the matter. But due to some health problem he could not appear on 07.01.2019 before the Id. CIT(A) and on behalf of him Sh. Dhruv Shah his Junior appeared before the CIT(A) on dt. 07.01.2019 and sought adjournment, the case was adjourned for 22.01.2019. And he has informed to his Sr. Sh. P.C. Shah, the counsel that the case adjourned and at the time of informing Sh. P.C. Shah was not in office and he has forget to note down the date in the case diary when on next he came in the office and it is also not in the knowledge of Sh. P.C. Shah that which date has been informed and also Sh. Dhruv Shah forget to remember to Sh. P.C. Shah for next date. Hence due to this we have not appeared on 22.01.2019 in the under impression that the case is fixed for further or next notice shall be received.
Thus in the present case we failed to understand who is wrong either Junior Sh. Dhruv Shah or Sh. P. C. Shah senior counsel. It appears that there was some communication gape among all of them. Hence we are not in a position to make allegation on each other. However at least there was no default of the assessee who 4 was depended upon the counsel and depending upon us. Hence he should not suffer for any communication gap among them due to human being mistake.
2. Further alternatively and without prejudice to the above the Id. CIT(A) has not decided the case on merit he has simply dismissed the appeal without giving any reasoning and adjudicating the legal grounds of appeal and other Grounds. And he could have called the assessment record and could have decided the matter. Hence the matter may kindly be restored to the Id. CIT(A) for deciding all the grounds of appeal afresh and oblige.
Further if the honble Bench desired to listen or hear the matter on merit a separate WS is enclosed with paper book and oblige.
Submitted respectfully, Sd/-
(SHRAWAN KUMAR GUPTA A/R) ADVOCATE"
5. During the course of hearing, Ld. counsel for the assessee reiterated the contents of the aforesaid written submissions.
6. In his rival submissions, the Ld. Sr. DR although supported the impugned order passed by the Ld. CIT(A) but could not controvert the aforesaid contention of the Ld. counsel for the assessee.
7. After considering the submissions of both the parties, it is noticed that the Ld. CIT(A) decided the appeal of the assessees ex-parte. However, the assessees had also given reasons for non-appearance on 5 22.1.2019 when the case was fixed at the request of the assessee before the Ld. CIT(A).
8. We, therefore considering the totality of the facts deem it appropriate to set aside these cases back to the file of the Ld. CIT(A) to be adjudicated afresh in accordance with law after giving due and reasonable opportunity to the assessees of being heard. We also direct the assessees to cooperate and not to seek undue or unwarranted adjournments.
9. In the result, the appeals of the assessee are allowed for statistical purposes.
(Order Pronounced in the Court on 09.05.2019) Sd/- Sd/-
(A.T. VARKEY) (N.K. SAINI)
Judicial Member Vice President
Dated : 09.05.2019
आर.के.
" "
आदे शक त ल पअ े षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. आयकरआयु त/ CIT
4. आयकरआयु त (अपील)/ The CIT(A)
5. वभागीय त न ध, आयकरअपील यआ धकरण, च#डीगढ़/ DR, ITAT, Jodhpur
6. गाड&फाईल/ Guard File आदे शानस ु ार/ By order सहायकपंजीकार/ Assistant Registrar 6