SHRI VINOD KUMAR DHANJA, AJMER V. INCOME TAX OFFICER, AJMER

MA 10/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3817 (ITAT-JAIPUR)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 28-12-2018
• Court: TRIBUNAL

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. 10/JP2019 (ARISING OUT OF ITA NO. 514/JP/2018) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2013-14 SHRI VINOD KUMAR DHANJA PLOT NO. 25, JAGDAMBA COLONY, FOY SAGAR ROAD, AJMER (RAJ.)-305001. CUKE VS. THE ITO, WARD-1(3), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ANUPD 2219 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NITIN MULWANI (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. ANURADHA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 25/01/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 20/03/2019 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. 514/JP/2018 DATED 25.09.2018 WHEREIN THE CO ORDINATE BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT O F PROSECUTION. 2. AFTER HEARING BOTH THE PARTIES AND PERUSAL OF MA TERIAL ON RECORD, WE FIND THAT THERE WAS REASONABLE CAUSE FOR NON-APP EARANCE OF THE ASSESSEE ON THE SCHEDULED DATE OF HEARING WHICH IS SUPPORTED BY THE AFFIDAVIT FILED BY THE ASSESSEE AND FURTHER, GIVEN THAT THE TRIBUNAL HAS MA NO. 10/JP/2019 SHRI VINOD KUMAR DHANJA VS. ITO 2 NOT PASSED THE ORDER ON MERITS, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE HEREBY RECALL THE EX-PARTE ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 514/JP/2018 DATED 25.09.2018. THE REGISTRY IS DIRECTED TO LIST THE MATTER FOR HEARING ON MERITS ON 28.03.2019. AS PRONOUNCED IN THE OPEN COURT, SEPARATE NOTICE OF HEARING IS DISPENSED WITH. THE PARTIES ARE AT LIBERTY TO FILE PAPERBOOK, IF ANY, ONE WEEK IN ADVANCE OF THE SCHEDULED DATE OF HEARING. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED WITH ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 20/03/2019. SD/- SD/- FOT; IKY 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:- 20/03/2019. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI VINOD KUMAR DHANJA, AJMER. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD- 1(3), AJMER. 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 { MA NO. 10/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR