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Shri Bhawani Kumar Shah C/O- O.P. ... vs Ito Ward-7(1), Jaipur, Ward-7(1), ... on 24 July, 2019

Thus it is clear that on earlier two occasions, the ld.AR of the assessee duly appeared before the ld. CIT(A). However, when hearing was adjourned on 22-03-2019, nobody appeared before the ld. CIT(A) and without issuing any fresh notice the ld. CIT(A) has decided the appeal ex- parte. The ld.AR has explained the reasons for non-appearance before the ld. CIT(A) that due to another appeal pending in the case of Bhawani Kumar Shah, (HUF) before the same ld. CIT(A), there was a confusion about the date of hearing and therefore, the non-appearance is due to inadvertent and bona fide mistake. The Tribunal finds that the reasons 5 ITA No. 737/JP/2019 Shri Bhawani Kumar Shah vs ITO, Ward-7(1), Jaipur explained by the ld.AR are reasonable cause for non-appearance before the ld. CIT(A) . Therefore, in the facts and circumstances of the case, the matter is set aside to the record of the AO for granting one more opportunity of hearing to the assessee and then deciding the same afresh.
Income Tax Appellate Tribunal - Jaipur Cites 3 - Cited by 3 - Full Document

Shri Sajjan Singh Shekhawat, Jaipur vs Income Tax Officer, Ward-3, Sikar on 31 October, 2019

I have 4 ITA No.179/JP/2019 Shri Sajjan Singh Shekhawat vs ITO, Ward- 3,Sikar gone through the reasons for the delay and found that without going into the merits of the case, the ld. CIT(A) dismissed the appeal of the assessee. However, originally the appeal was filed within the time limit. In the substantial interest of justice, I restore the matter back to the file of the ld. CIT(A) for deciding the appeal of the assessee on merit by providing adequate opportunity of hearing to the assessee . The assessee is directed to appear before the ld. CIT(A) within a period of 60 days from the date of receipt of this order.
Income Tax Appellate Tribunal - Jaipur Cites 4 - Cited by 0 - Full Document
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