RADHEY SHYAM ARORA, NEW DELHI V. ITO, Jaipur

MA 101/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5787 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 27-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: H M SINGHVI

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER M.A. NO. 101/JP/2017 (ARISING OUT OF ITA NO. 267/JP/2017) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2008-09 RADHEY SHYAM ARORA, 5-2, GF, NRI COLONY MANDAKINI GREATER KAILASH-4, NEW DELHI. CUKE VS. ITO, WARD- 4(4), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. ABRPA 9965 C VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI H.M. SINGHVI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI R.A. VERMA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 18/08/2017 MN?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 18/08/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATION ON 12/06/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BENCH, JAIPUR DATED 17/05/2017 PASSED IN ITA NO. 267/JP/2017 FOR THE ASSESSMENT YEAR 2008-09 . 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 267/JP/2017 FOR THE ASSESSMENT YEAR 2008-09 AGAINST THE ORDER OF LEARNE D CIT(A)-5, JAIPUR DATED 22/06/2016. THIS BENCH OF THE ITAT, JAIPUR HAS DECI DED THE APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT MA NO. 101/JP/2017 RADHEY SHYAM ARORA VS. ITO 2 VS MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 320 AND DI SMISSED THE ASSESSEES APPEAL. 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 16/05/2017 COULD NOT BE ATTENDED, THE REASONS ARE AS UNDER: 1. THAT THE ABOVE APPEAL WAS FILED ON 07/04/2017 FR OM THE OFFICE OF HM SINGHVI & CO. 2. THAT I WAS COMMUNICATED THAT THE HEARING HAS BEEN FIXED FOR 17/05/2017. 3. THAT ON RECEIPT OF ITAT ORDER, I CAME TO KNOW THAT THE APPEAL HAS BEEN DECIDED EX PARTE ON 16/05/2017 ON A CCOUNT OF NON APPEARANCE NOT ON MERITS. 4. THAT I WAS INFORMED BY SHRI H.M. SINGHVI THAT IN T HE OFFICE DIARY THE HEARING DATE WAS NOTED ON 17/05/2017. 5. THAT DUE TO THE MISTAKE OF OFFICE ASSISTANT OF H. M. SINGHVI WAS WRONGLY NOTED ON 17/05/2017 INSTEAD OF 16/05/2017 . WITH REGARD TO THE ABOVE FACTS, THE ASSESSEE HAS AL SO FILED AN AFFIDAVIT OF SHRI H.M. SINGHVI, WHO IS AUTHORIZED REPRESENTATIVE OF TH E ASSESSEE. IN HIS AFFIDAVIT, SHRI SINGHVI HAS REITERATED THE SAME FACTS AS STATE D BY THE ASSESSEE IN HIS REASONS MENTIONED ABOVE. THEREFORE, HE PRAYED TO REC ALL THE HONBLE ITAT ORDER DATED 17/05/2017. 4. THE D.R. HAS OPPOSED THE PRAYER OF RECALLING OF E X PARTE ORDER DATED 17/05/2017. MA NO. 101/JP/2017 RADHEY SHYAM ARORA VS. ITO 3 5. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT TH E DUE TO INADVERTENT MISTAKE OF OFFICE ASSISTANT OF SHRI H.M. SINGHVI, T HE DATE WAS NOTED ON 17/05/2017 INSTEAD OF 16/05/2017, FOR WHICH, HE COU LD NOT ATTEND THE CASE ON THE DATE OF HEARING, THEREFORE, HE HAS PLAUSIBLE RE ASON TO NOT TO APPEAR BEFORE THE BENCH. AFTER CONSIDERING ALL THESE FACTS AND CI RCUMSTANCES AND IN THE INTEREST OF JUSTICE, I RECALL ORDER DATED 17/05/201 7 PASSED BY THIS BENCH IN ITA NO. 267/JP/2017. ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED AND DATE OF HEARING OF THE APPEAL IS GIVEN IN OPEN COURT FOR 04/10/2017. THE REGISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABO VE DATE IN REGULAR HEARING. 6. IN THE RESULT, THE PRESENT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/08/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ TK;IQJ TK;IQJ TK;IQJ @ @@ @ JAIPUR FNUKAD @ DATED:- 18 TH AUGUST, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RADHEY SHYAM ARORA, NEW DELHI. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD- 4(4), JAIPUR. 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. 101/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR