Mukesh Kumar Dudi v. The ACIT, Circle, Jhunjhunu
[Citation -2019-LL-0925-88]

Citation 2019-LL-0925-88
Appellant Name Mukesh Kumar Dudi
Respondent Name The ACIT, Circle, Jhunjhunu
Court ITAT-Jaipur
Relevant Act Income-tax
Date of Order 25/09/2019
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags non-receipt of notice • adequate opportunity • levy of penalty • ex-parte order • non-attendance • bona fide conduct
Bot Summary: CIT(A) had passed ex-parte order against assessee as the assessee could not appear before ld. AR appearing on behalf of the assessee filed an affidavit of the assessee i.e. Shri Mukesh Kumar Dudi S/o Shri Madan Lal Dudi in which it has been categorically mentioned that ld. AR further submitted that a fresh notice dated 14-12-2018 fixing the date of hearing on 7-01-2019 was issued but it was not served upon the assessee. AR of the assessee to appear before the Revenue authorities as and when the appeal was fixed for hearing. Because of the reasons mentioned in the affidavit, the assessee or his counsel could not appear on the date of hearing i.e. 7-1-2019 which led to passing of ex-parte order by the ld. Keeping in view the above proposition of law, we are of the considered view that interest of justice would be met in case the assessee is provided one more opportunity to contest the case before the ld. 3 ITA No. 693/JP/2019 Shri Mukesh Singh Dudi vs ACIT , Circle-Jhunjhunu 3.1 In the result, the appeal filed by the assessee is allowed for Statistical purposes with no order as to cost.


IN INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, B JAIPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM ITA No. 693/JP/2019 Assessment Year 2013-14 Shri Mukesh Kumar Dudi cuke ACIT Village: Badapana, P.O. Bhorki Vs. Circle, Jhunjhunu Udaipurwati, Jhunjhunu Jhunjhunu PAN/GIR No.: APYPD1310D Appellant Respondent Assessee by Shri P.C. Parwal, CA Revenue by Smt. Rooni Paul, (JCIT) Date of Hearing 25/09/2019 Date of Pronouncement: 25/09/2019 ORDER PER SANDEEP GOSAIN, J.M. present appeal has been filed by assessee against order of CIT(A)-3, Jaipur dated 10.01.2019 for assessment year 2013-14 wherein assessee has raised following grounds. 1. ld. CIT(A) has erred on facts and in law in deciding appeal ex-parte without providing adequate opportunity of hearing. ITA No. 693/JP/2019 Shri Mukesh Singh Dudi vs ACIT , Circle-Jhunjhunu 2. ld. CIT(A) has erred on facts and in law in confirming levy of penalty of Rs. 2,36,950/- u/s 271(1)(c) of I.T. Act, 1961. 2.1 At outset of hearing, we noticed that ld. CIT(A) had passed ex-parte order against assessee as assessee could not appear before ld. CIT(A) in spite of availing of opportunities. However, ld.AR appearing on behalf of assessee filed affidavit of assessee i.e. Shri Mukesh Kumar Dudi S/o Shri Madan Lal Dudi in which it has been categorically mentioned that ld. CIT(A) had fixed date of hearing on 14-12-2018. However, on said date, counsel of assessee attended office of ld. CIT(A) but ld. CIT(A) was on leave on that day i.e. 14-12-2018. Therefore, it was informed by office of ld. CIT(A) that fresh notice of hearing would be issued in due course. ld.AR further submitted that fresh notice dated 14-12-2018 fixing date of hearing on 7-01-2019 was issued but it was not served upon assessee. Therefore, non-attendance of assessee or his counsel on 7-01-2019 before ld. CIT(A) is unintentional, bona fide and non-receipt of notice of hearing. 2.2 ld. DR relied on orders of lower authorities. 2 ITA No. 693/JP/2019 Shri Mukesh Singh Dudi vs ACIT , Circle-Jhunjhunu 2.3 We have heard rival contentions and perused materials available on record. We are of view that it was bounded duty of assessee as well as ld.AR of assessee to appear before Revenue authorities as and when appeal was fixed for hearing. However, because of reasons mentioned in affidavit, assessee or his counsel could not appear on date of hearing i.e. 7-1-2019 which led to passing of ex-parte order by ld. CIT(A). 2.3.1 Be that as it may, it is settled law that nobody can be condemned unheard and lis between parties should be decided on merit after providing due opportunities to both parties. Therefore, keeping in view above proposition of law, we are of considered view that interest of justice would be met in case assessee is provided one more opportunity to contest case before ld. CIT(A). Taking into consideration all these facts and circumstances of case, we restore matter to file of ld. CIT(A) for afresh adjudication in accordance with law. assessee is also directed to appear before ld. CIT(A) within 30 days from date of receipt of this order and assessee shall cooperate for early disposal of appeal. Thus appeal of assessee is allowed for Statistical purposes. 3 ITA No. 693/JP/2019 Shri Mukesh Singh Dudi vs ACIT , Circle-Jhunjhunu 3.1 In result, appeal filed by assessee is allowed for Statistical purposes with no order as to cost. Order pronounced in open court on 25 /09/2019. Sd/- Sd/- (Vikram Singh Yadav) (Sandeep Gosain) Accountant Member Judicial Member Jaipur Dated:- 25/09/2019. Copy of order forwarded to 1. Appellant- Shri Mukesh Kumar Dudi, Jhunjhunu 2. Respondent-The ACIT, Circle - Jhunjhunu 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur. 6. Guard File {ITA No. 693/JP/2019} By order, Asstt. Registrar Mukesh Kumar Dudi v. ACIT, Circle, Jhunjhunu
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