JOINT COMMISSIONER OF INCOME TAX, Kota V. MAHAVIR PRASAD JAIN, JAIPUR

MA 04/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7115 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 01-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI
• Assessee Lawyers: P C JAIN

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ; KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ MA NO.04/JP/2018 (ARISING OUT OF ITA NO. 649/JP/201 6) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12 SHRI MAHAVEER PRASAD JAIN 78, NEAR JAIN NASIA NEWAI, TONK CUKE VS. JCIT, TDS, KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ACBPJ 3276 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI P. C. JAIN (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI J. C. KULHARI (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 03/08/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 03/08/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE AGAINST THE EX-PARTE ORDER PASSED BY THE C O-ORDINATE BENCH IN ITA NO. 649/JP/2016 DATED 11.07.2017 FOR AY 2011-12 WHERE THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE. 2. THE LD. AR SUBMITTED THAT NO NOTICE OF THE HEARI NG WAS RECEIVED BY THE ASSESSEE SCHEDULING THE HEARING FOR 11.07.20 17. HENCE, THE COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE TH E BENCH ON THE SCHEDULED DATE OF HEARING. IT WAS ACCORDINGLY REQUE STED THAT THE M.A. NO. 04/JP/2018 SHRI MAHAVEER PRASAD JAIN, JAIPUR VS. JCIT, KOTA 2 EX-PARTE ORDER PASSED BY THE CO-ORDINATE BENCH MAY KINDLY B E RECALLED AND THE ASSESSEE MAY BE HEARD ON MERIT. 3. AFTER HEARING BOTH THE PARTIES AND TAKING INTO C ONSIDERATION THE AFFIDAVIT FILED BY THE ASSESSEE STATING THAT NOTICE SCHEDULING THE DATE OF HEARING ON 11.07.2017 WAS NOT RECEIVED BY HIM, IN T HE INTEREST OF JUSTICE, THE EX PARTE ORDER ISSUED BY THE COORDINATE BENCH IS HEREBY RECALLED. 4. THE MATTER IS FIXED FOR HEARING THE ARGUMENTS ON MERIT ON 3 RD OCTOBER, 2018. THE SEPARATE NOTICE IS DISPENSED WI TH. THE PARTIES ARE AT LIBERTY TO FILE PAPERBOOK, IF ANY ONE WEEK I N ADVANCE OF THE SCHEDULED DATE OF HEARING. THE MISCELLANEOUS APPLICATION IS ALLOWED WITH ABOV E DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 03/08/2018. SD/- SD/- FOT; IKWY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03/08/2018. * GANESH KR VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI MAHAVEER PRASAD JAIN, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- JCIT, KOTA 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. M.A. NO. 04/JP/2018 SHRI MAHAVEER PRASAD JAIN, JAIPUR VS. JCIT, KOTA 3 6. XKMZ QKBZY@ GUARD FILE { M.A. NO. 04/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR