RAMESH KABRA, Kishangarh V. ITO, Kishangarh

MA 102/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5791 (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: 2011-2012
• Appeal Filed On: 27-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA

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. 102/JP/2017 (ARISING OUT OF ITA NO. 979/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2011-12 RAMESH KABRA, PROP.-M/S RAMESH BARTA BAHNDAR OPP.- GOPAL BUILDING, AJMER ROAD, MADANGANJ, KISHANGARH. CUKE VS. ITO, WARD-1, KISHANGARH. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AJJPK 0077 D VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SATISH GUPTA (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. APPLICATIO N ON 06/06/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 13/04/2017 PASSED IN ITA NO. 979/JP/2016 FOR THE AS SESSMENT YEAR 2011-12. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 979/JP/2016 FOR THE ASSESSMENT YEAR 2011-12 AGAINST THE ORDER O F LEARNED CIT(A), M.A. NO. 102/JP/2017 RAMESH KABRA VS ITO 2 AJMER DATED 09/08/2016. THIS BENCH OF THE ITAT, JAIPU R HAS DECIDED THE APPEAL IN ABSENCE OF THE ASSESSEE AND DISMISSED THE APPEAL. 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 12/04/20 17 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT THE ASSESS EE SHRI RAMESH KABRA WAS SUFFERING FROM ILLNESS AND WAS ADVISED COM PLETE REST FROM 05/04/2017 TO 18/04/2017. DUE TO ILLNESS, ASSESSEE COULD NOT PRESENT BEFORE THE HONBLE BENCH ON 12/04/2017. HOWEVER, THE ASSESSEE MADE A REQUEST TO HIS AUTHORIZED REPRESENTATIVE TO PRESE NT BEFORE THE HONBLE BENCH BUT DUE TO TRAFFIC JAM, HE COULD NOT REACH IN THE COURT IN TIME, DUE TO WHICH THE ORDER HAS BEEN PASSED EX PARTE. THER EFORE, HE PRAYED TO RECALL THE HONBLE ITAT ORDER DATED 13/04/2017. 4. THE D.R. HAS OPPOSED THE PRAYER OF RECALLING OF E X PARTE ORDER DATED 13/04/2017. 5. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT TH E DUE TO ILLNESS, HE COULD NOT ATTEND THE CASE ON THE DATE OF HEARING , THEREFORE, HE HAS PLAUSIBLE REASON TO NOT TO APPEAR BEFORE THE BENCH. AFTER CONSIDERING ALL THESE FACTS AND CIRCUMSTANCES AND IN THE INTEREST O F JUSTICE, I RECALL ORDER DATED 13/04/2017 PASSED BY THIS BENCH IN ITA NO. 979/JP/2016. ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED AND DATE M.A. NO. 102/JP/2017 RAMESH KABRA VS ITO 3 OF HEARING OF THE APPEAL IS GIVEN IN OPEN COURT FOR 05/10/2017. 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 RAMESH KABRA, MADANGANJ, KISHANGARH. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD-1, KISHANGARH. 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. 102/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR