RAKESH CHOUDHARY, Jaipur V. INCOME TAX OFFICER, Alwar

MA 08/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6616 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 10-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY
• Assessee Lawyers: R S POONIA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M M.A. NO. 08/JP/2018 (ARISING OUT OF ITA NO. 770/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2011-12 RAKESH CHOUDHARY, PROP.- M/S CHOUDHARY CEMENT CORPORATION, OPP. HEERO HONDA AGENCY, KOTPUTLI, DISTRICT- JAIPUR (RAJ) CUKE VS. ITO, BEHROR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AEXPC 1237 Q VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI R.S. POONIA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. POONAM ROY (DCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 18/05/2018 MN?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 18/05/2018 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 10/01/2018 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 08/11/2017 PASSED IN ITA NO. 770/JP/2016 FOR THE AS SESSMENT YEAR 2011-12. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 770/JP/2016 FOR THE ASSESSMENT YEAR 2011-12 AGAINST THE ORDER O F LEARNED CIT(A), M.A. NO. 08/JP/2018 RAKESH CHOUDHARY VS ITO 2 ALWAR DATED 22/06/2016. THIS BENCH OF THE ITAT, JAIPUR HAS DECIDED THE APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING D ECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA ( P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEAL. 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 07/11/20 17 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT ON THE DAT E OF HEARING, THE LD. AR OF THE ASSESSEE WAS PRESENT IN THE COURT NO. 1 OF THE HONBLE ITAT BECAUSE, HEARING OF THE CASE IN SMC WAS IN COURT NO. 1. BUT ON 07/11/2017, THE SMC WAS IN COURT NO. 2 INSTEAD OF CO URT NO. 1. DUE TO WHICH, THE LD AR OF THE ASSESSEE COULD NOT APPEAR BE FORE THE BENCH. HE PRAYED TO RECALL THE HONBLE ITATS ORDER DATED 08/1 1/2017. 4. THE D.R. HAS NOT SERIOUS OBJECTION ON PRAYER OF T HE ASSESSEE REGARDING RECALLING OF THE ORDER OF THE HONBLE ITA T. 5. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT DU E TO SITTING OF SMC BENCH IN COURT NO. 2 INSTEAD OF COURT. NO.1 ON THE DATE OF HEARING, HE COULD NOT APPEAR BEFORE THE BENCH. THEREFORE, HE HAS PLAUSIBLE REASON TO NOT TO APPEAR BEFORE THE BENCH. AFTER CON SIDERING ALL THESE FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF JUST ICE, WE RECALL ORDER DATED 08/11/2017 PASSED IN ITA NO. 770/JP/2017. ACC ORDINGLY THE M.A. NO. 08/JP/2018 RAKESH CHOUDHARY VS ITO 3 PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED AND DA TE OF HEARING OF THE APPEAL IS GIVEN IN OPEN COURT FOR 05/07/2018. THE RE GISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABOVE DATE IN REGULAR HEARI NG. 6. IN THE RESULT, THE PRESENT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/05/2018. SD/- SD/- FOT; IKY JKO HKKXPAN (VIJAY PAL RAO) (BHAGCHAND) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ TK;IQJ TK;IQJ TK;IQJ @ @@ @ JAIPUR FNUKAD @ DATED:- 18 TH MAY, 2018. *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAKESH CHOUDHARY, KOTPUTLI (JAIP UR). 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., BEHROR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (MA NO. 08/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR