ITO, Jaipur V. NATHULAL S/O KANHARAM, Jaipur

MA 11/JPR/2012

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3455 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 02-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA

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 VH-VKJ-EHUK] YS[KK LNL; ,OA JH ,OA JH YFYR DQEKJ] U;KF;D LNL; DS S LE{K BEFORE SHRI T.R. MEENA, AM & SHRI SHRI LALIET KUM AR, JM M.A. NO. 11/JP/2012 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 759/JP/2010) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 THE ITO WARD 7(2) JAIPUR CUKE VS. SHRI NATHU LAL, S/O SHRI KANA RAM, VILLAGE : SANJHARIYA, POST : THIKARIYA, TEHSIL : SANGANER, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY :SHRI RAJ MEHRA, JCIT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE LQUOKBZ DH RKJH[K@ DATE OF HEARING : 11/09/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 17/09/2015 VKNS'K@ ORDER PER SHRI LALIET KUMAR, J.M. THE REVENUE HAS FILED THIS MISCELLANEOUS APPLICATI ON AGAINST THE ORDER OF ITAT DATED 25.03.2011 IN ITA NO. 759/JP/2010 IN THE CASE OF SHRI NATHU LAL FOR THE A.Y. 2006-07, CONTENDING THE FOLLOWING MISTAKES APPARENT FROM RECORD WHICH SHOULD BE RECTIFIED UNDER SECTION 254(2) OF THE IT ACT. 2 MA NO.11/JP/2012 A.Y. 2006-07. ITO VS. NATHU LAL. THE HONBLE ITAT IN PARA 5 AT PAGE 3 HAS STATED T HAT THE CIT (A) HAS ALSO ASCERTAINED THAT THE LAND IS SITUATED BEYO ND 8 KMS OF MUNICIPAL LIMIT. WHEREAS, CIT (A) IN PARA 2 AT PAGE NO. 5 HAS HELD THE LAND TO BE WITHIN 8 KMS OF MUNICIPAL LIMITS. 2. NONE APPEARED FOR THE ASSESSEE. THE EFFORTS WERE MADE TO SERVE THE NOTICE ON THE ASSESSEE. FINALLY, THE ATTEMPT WAS MADE TO SERV E THROUGH THE ITO WARD 7(2), JAIPUR. THE ITO VIDE HIS LETTER DATED 17.04.2015 H AS SUBMITTED AS UNDER :- BL EKEYS ESA VIHY LQUOKBZ DK UKSFVL FU/KKZFJFR IJ R KFEY UGHA GKS LDK D;KSAFD LFKKUH; FUOKFL;KSA LS IWNRKN ESA MUGKSUSA C RK;K FD JH UKFKWYKY IQ= DKUKJKE XKAO LKA>FJ;K IKSLV& FBDFJ;K] RGLHY& LKAXKU SJ T;IQJ] DK YXHKX 3 O'KZ IWOZ ESA MUDK NSGKUR GKS PQDK GS OS VF OOKFGR GH FKS MUDH IXM+H DH JAE HKH UGH GQBZ FKH] BLFY, MUDK DKSBZ DK UWUH MRRKJKF/KDKJH HKH UGHA GSA VIHY LQUOKBZ DS UKSFVL DH IZFR DH PLIK FJI KSZV BL I= DS LKFK LAYXU GSA 3. FROM THE PERUSAL OF THE ABOVE, IT IS CLEAR THAT THERE IS NO LEGAL HEIR OF THE DECEASED ASSESSEE NOR ANY EFFORTS DONE TO BRING ON RECORD THE LEGAL HEIR OF THE DECEASED . IN THE ABSENCE OF NON IMPLEADMENT OF THE LEGAL HEIR OF THE DECEASED NATHU LAL, THE MISCELLANEOUS APPLICATION I S LIABLE TO BE DISMISSED. HOWEVER, THE LIBERTY IS GRANTED TO THE REVENUE TO M OVE AN APPLICATION FOR REVIVAL AS AND WHEN THE LEGAL HEIRS ARE BROUGHT ON RECORD, IN THE TIME PERIOD AS PERMISSIBLE BY LAW. 3 MA NO.11/JP/2012 A.Y. 2006-07. ITO VS. NATHU LAL. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. SD/- SD/- VH-VKJ-EHUK YFYR DQEKJ (T.R. MEENA) ( LALIET KUMAR ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 17/09/2015 *DAS VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO WARD 7(2), JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- SHRI NATHU LAL, JAIPUR 3. VK;DJ VK;QDRVIHY@ THE CIT(A). 4. VK;DJ VK;QDR@ THE CIT 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO.11/JP/2012) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR