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Income Tax Appellate Tribunal - Jaipur

Smt. Pushpa Lata C/O- R.S. Poonia, 611 ... vs Ito Ward-6(4), Jaipur, Ward-6(4), ... on 19 February, 2020

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 IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR

Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k
BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM

                 vk;dj vihy la-@ITA. No. 965/JP/2019
                 fu/kZkj.k o"kZ@Assessment Year : 2008-09

Smt. Pushpa Lata                              cuke The ITO,
494, Mahaveer Nager,                          Vs.   Ward-6(4),
Tonk Road, Jaipur.                                  Jaipur.

LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BLXPP 7525 G
vihykFkhZ@Appellant                                 izR;FkhZ@Respondent

     fu/kZkfjrh dh vksj l@
                         s Assessee by : Shri R. S. Poonia (Adv.)
      jktLo dh vksj ls@ Revenue by : Miss Chanchal Meena (JCIT)

           lquokbZ dh rkjh[k@ Date of Hearing : 18/02/2020
       mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 19/02/2020

                              vkns'k@ ORDER

PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the ex-parte order passed by the ld. CIT(A)-II, Jaipur dated 15.05.2019 for the assessment years 2008-09.

2. During the course of hearing, the ld. AR submitted an affidavit of the assessee, who is an old widow lady, stating that the ld. AR has appeared from time to time before the ld. CIT(A) and has sought adjournment and on 13.11.2017, there is a failure on the part of the ld.

Smt. Pushpa Lata vs. ITO AR to appear before the ld. CIT(A) and on 14.05.2019, the assessee has not receipt any notice. It was submitted that the assessee should not be penalized for failure on part of the ld AR. It was further submitted that the ld. CIT(A) has not decided the matter on merits. It was accordingly requested that the matter may be set aside to the file of the ld. CIT(A) to decide the same on merits. Further, an undertaking has been given on behalf of the assessee that the assessee shall duly appear through its ld. AR before the ld. CIT(A) and ensure in timely completion of proceedings as so directed by the ld. CIT(A).

3. Per contra, the DR submitted that the assessee has been granted sufficient opportunities by the ld. CIT(A) and the authorized representative appearing on behalf of the assessee has sought adjournment on various occasions and on the last two occasions, none appeared on behalf of the assessee. Basis non-prosecution on behalf of the assessee, the ld. CIT(A) has dismissed the appeal of the assessee. It was accordingly submitted that the assessee does not deserve any further opportunities to represent its case before the lower authorities.

4. We have heard the rival contentions and perused the material available on record. It is not in dispute that the opportunities have been granted by the ld. CIT(A) and the authorized representative appearing on behalf of the assessee has sought adjournment on various occasions and on the last two occasions, none has appeared on behalf of the assessee. In respect of non- appearance, the assessee has submitted an affidavit stating that there is a failure on part of the ld AR on one occasion and on the other occasion, the notice has not been received 3 ITA No. 965/JP/2019 Smt. Pushpa Lata vs. ITO by her. It is also a fact that even though there is non-prosecution on behalf of the assessee, the matter has not been decided on merits by the ld. CIT(A). Therefore, considering the facts and circumstances of the case and in the interest of justice and fair play, we are of the view that the assessee deserve one last opportunity to represent its case before the ld CIT(A). Accordingly, the matter is remanded back to the file of the ld. CIT(A) who shall decide the same on merits after providing reasonable opportunity to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 19/02/2020.

              Sd/-                                     Sd/-
        ¼fot; iky jko½                            ¼foØe flag ;kno½
         (Vijay Pal Rao)                          (Vikram Singh Yadav)
U;kf;d lnL;@Judicial Member                 ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur
fnukad@Dated:- 19/02/2020.
*Santosh

vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:

1. vihykFkhZ@The Appellant- Smt. Pushpa Lata, Jaipur.

2. izR;FkhZ@ The Respondent- ITO, Ward-6(4) Jaipur.

3. vk;dj vk;qDr@ CIT

4. vk;dj vk;qDr@ CIT(A)

5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur.

6. xkMZ QkbZy@ Guard File { ITA No. 965/JP/2019} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar.