NISHA SONI, Jaipur V. ITO, Jaipur

MA 108/JPR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6073 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 13-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA JHA CIT DHK
• Assessee Lawyers: P C JAIN

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. 107 & 108/JP/2017 (ARISING OUT OF ITA NOS. 749 & 750/JP/2016) FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2010-11 NISHA SONI, PROP.- M/S VRINDAVAN JEWELLERS, KUNJ GALI, PHAGI, JAIPUR. CUKE VS. INCOME TAX OFFICER, WARD -7(2) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AGMPS 9097 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. JAIN (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJENDRA JHA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05/01/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 08/01/2018 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED BOTH THESE MISC. APPLICATION S ON 11/07/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BENCH, JAIPUR DATED 14/03/2017 PASSED IN ITA NO. 749 & 750/JP/2016 FOR THE ASSESSM ENT YEAR 2010-11. 2. IN THESE CASES, THE ASSESSEE FILED APPEAL VIDE I TA NO. 749 & 750/JP/2016 FOR THE ASSESSMENT YEAR 2010-11 AGAINST THE ORDER OF LEARNED CIT(A)-III, JAIPUR DATED 18/05/2016. THIS BEN CH OF THE ITAT, MA 107 & 108/JP/2017_ NISHA SONI VS ITO 2 JAIPUR HAS DECIDED THE APPEALS IN ABSENCE OF THE AS SESSEE AND DISMISSED THE ASSESSEES APPEAL FOR WANT OF PROSECUTION. 3. THE ASSESSEE FILED THESE MISC. APPLICATIONS AND E XPLAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 09/03/20 17 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT THE DATE O F HEARING COUNSEL NOT BE COMMUNICATED TO THE COUNSEL IN TIME. AS A RE SULT THE COUNSEL COULD NOT APPEAR BEFORE THE HONBLE BENCH ON THE DA TE OF HEARING AND THE HONBLE BENCH HAS DISMISSED THE APPEALS OF THE ASSESSEE BY PASSING AN EX PARTE ORDER. IN THIS REGARD, THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT REITERATED THE FACTS MENTIONED IN THE MISC. APPLICA TIONS. THEREFORE, HE PRAYED TO RECALL THE HONBLE ITAT ORDER DATED 14/03/ 2017. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECAL L THE EX PARTE ORDER DATED 14/03/2017. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT TH E DATE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE, INADVERTENTLY, THE REFORE, HE COULD NOT APPEAR BEFORE THE BENCH. AFTER CONSIDERING ALL THES E FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, I REC ALL ORDER DATED 14/03/2017 PASSED BY THIS BENCH IN ITA NO. 749 & 75 0/JP/2016. ACCORDINGLY THE PRESENT M.AS. FILED BY THE ASSESSEE ARE ALLOWED AND DATE OF HEARING OF THE APPEALS IS GIVEN IN OPEN COURT FO R 20/02/2018. THE MA 107 & 108/JP/2017_ NISHA SONI VS ITO 3 REGISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABO VE DATE IN REGULAR HEARING. 5. IN THE RESULT, THE PRESENT MISC. APPLICATIONS AR E ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/01/2018. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 08 TH JANUARY, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI NISHA SONI, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD- 7(2), JAIPUR. 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. 109 & 110/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR