Income Tax Appellate Tribunal - Jaipur
Smt. Prem Barala, Jaipur vs Income Tax Officer, Jaipur on 3 April, 2019
vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE '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. 144/JP/2018
fu/kZkj.k o"kZ@Assessment Year :2012-13
Smt. Prem Barala, cuke The ITO,
Barala Farm House, Vs. Ward 7(3)
Ward No. 14, Jaipur
Kacholiya Road, Chomu, Jaipur
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIFPB3170P
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj l@
s Assessee by : Shri Manish Agarwal (CA)
jktLo dh vksj ls@ Revenue by : Shri Jay Singh (JCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 02/04/2019
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 03/04/2019
vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-3, Jaipur dated 18.12.2017.
2. At the outset, the ld. AR submitted that the appeal of the assessee has been dismissed by the ld. CIT(A) ex-party qua the assessee and given that the appeal has not been decided on merits by the ld. CIT(A), the matter may kindly be set aside to the file of the ld. CIT(A) to decide the same on merits.
3. Per contra, the ld. DR submitted that the assessee has been granted more than adequate opportunity by the ld. CIT(A) where the matter was listed for hearing on number of occasions and given that there is non compliance on ITA No. 144/JP/2018 Smt. Prem Barala, Jaipur Vs. ITO, Jaipur part of the assessee to attend to the appellate proceedings, the ld. CIT(A) was constrained to pass the order ex-party qua the assessee.
4. We have heard the rival contentions and perused the material available on record. On perusal of the order of the ld. CIT(A), we find that the matter has been listed for hearing on couple of occasions, however, there has been non compliance on part of the assessee. At the same time, given that the matter has not been decided on merits, the assessee is granted one more opportunity to represent its case before ld. CIT(A). Accordingly, we set aside the matter to the file of the ld. CIT(A) subject to cost of Rs. 2,000/-. Needless to say, the assessee shall attend and co-operate in timely completion of the proceedings before the ld. CIT(A).
In the result, appeal of the assessee is allowed for statistical purposes.
Pronounced in the Open Court on 03/04/2019.
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:- 03/04/2019
*Ganesh Kr.
vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Smt. Prem Barala, Jaipur
2. izR;FkhZ@ The Respondent- The ITO, Ward 7(3), 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. 144/JP/2018} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar 2