SHYAM AVTAR GUPTA HUF, BEAWAR V. ITO, BEAWAR

MA 07/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6622 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 09-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONUM RAI
• Assessee Lawyers: MUKESH AGARWAL
• Keywords: Reasonable cause

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 & SHRI VIKRAM SINGH YADAV, AM MA NO. 07/JP/2018 (ARISING OUT OF ITA NO. 681/JP/2015 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10 SHRI SHYAM AVTAR GUPTA (HUF) PROP. M/S YASH ENTERPRISES, FIROZ COMPLEX, AJMER ROAD, BEAWAR. CUKE VS. THE ITO, WARD- 1, BEAWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAJHS 4798 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI MUKESH AGARWAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. POONUM RAI (DCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 11/05/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 14/05/2018 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE IS SEEKING RECALLING OF ORDER OF TRIBUNAL DATED 11.10.2017 WHE REBY THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON APPEARANCE ON BEHALF OF THE ASSESSEE ON MA NO. 07/JP/2018 SHRI SHYAM AVTAR GUPTA (HUF) VS. ITO 2 11.10.2017, WHICH HAS BEEN SUPPORTED BY THE AFFIDAV IT OF THE KARTA OF THE ASSESSEE (HUF). 2. WE HAVE HEARD THE LD. AR AS WELL AS THE LD. DR AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THE ASSESSEE HAS E XPLAINED THE REASONS THAT THE ASSESSEE WAS COMING ON 11.10.2017 FROM BEA WAR, RAJASTHAN TO ATTEND THE HEARING HOWEVER, THERE WAS A LONG TRA FFIC JAM ON THE WAY DUE TO THE ACCIDENT ON THE ROAD THEREFORE, THE ASSE SSEE COULD NOT REACH TO THE TRIBUNAL IN TIME AND BY THE TIME THE ASSESSE E REACHED, THE APPEAL OF THE ASSESSEE WAS ALREADY TAKEN UPON AND D ISMISSED FOR NON PROSECUTION. THIS EXPLANATION HAS BEEN SUPPORTED BY THE AFFIDAVIT. ACCORDINGLY WE ARE SATISFIED THAT THE ASSESSEE WAS HAVING A REASONABLE CAUSE FOR NOT ATTENDING THE HEARING ON 11.10.2017 W HEN THE APPEAL WAS DISMISSED FOR NON PROSECUTION. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JU STICE WE RECALL THE IMPUGNED ORDER DATED 11.10.2017 AND DIRECT THE REGI STRY TO FIX THE APPEAL OF THE ASSESSEE FOR FRESH HEARING ON 28.06.2 018. SINCE, THE DATE OF THE HEARING OF THE APPEAL HAS BEEN ANNOUNCED IN OPEN COURT AND THE SAME HAS BEEN NOTED BY THE PARTIES THEREFORE, NO SE PARATE NOTICE SHALL BE ISSUED IN THIS ASPECT. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS AL LOWED. MA NO. 07/JP/2018 SHRI SHYAM AVTAR GUPTA (HUF) VS. ITO 3 ORDER PRONOUNCED IN THE OPEN COURT ON 14/05/2018. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 14/05/2018. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI SHYAM AVTAR GUPTA (HUF), BEAWA R. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-1, BEAWAR. 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 {M.A. NO. 07/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR