SHRI BALLABH CHHIPA HUF, Jaipur V. ITO, Jaipur

MA 11/JPR/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3036 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 10-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEENA JEPH JCIT DHK
• Assessee Lawyers: ANIL BHANDARI
• Keywords: Reasonable cause

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 VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM M.A. NO. 11/JP/2015 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 160/JP/2012) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08 SHRI HARI BALLABH CHIPPA (HUF) 13, MAHAVEER NAGAR Z, DADA BADI ROAD, OPP. RAILWAY STATION, SANGANER, JAIPUR CUKE VS. THE ITO WARD- 7 (2) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AADHH 0663 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI ANIL BHANDARI, CA JKTLO DH VKSJ LS@ REVENUE BY :SMT. NEENA JEPH, JCIT LQUOKBZ DH RKJH[K@ DATE OF HEARING : 27/03/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 10/04/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 15-09-2014 OF TRI BUNAL IN ITA NO. 160/JP/2012 FOR THE ASSESSMENT YEAR 2007-08. THE AS SESSEE MAINLY CONTENDED IN HIS MISCELLANEOUS APPLICATION AS UNDER :- M.A. NO. 11/JP/2015 SHRI HARI BALLABH CHIPPA VS. ITO, WARD- 7 (2), JAI PUR 2 4. IT IS SUBMITTED THAT NON-APPEARANCE WAS BECA USE OF NOT HAVING RECEIVED THE HEARING NOTICE AND HENCE TH ERE WAS A REASONABLE CAUSE. IT IS FURTHER SUBMITTED THAT THE ASSESSEE'S CONTENTION WAS NOT THAT THE CASE SHOULD BE REVIEWED BUT THE MISCELLANEOUS APPLICATION IS FOR RECALLING THE EX-P ARTE ORDER OF TRIBUNAL DATED 15-09-2014. 2.1 ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCE LLANEOUS APPLICATION. 2.2 AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THE NOTICE WAS SENT TO THE PARTY BY REGISTERED POST BUT IT WAS RETURNED UNSERVED. THOUGH THE BENCH AL SO OBSERVED THAT THE ASSESSEE HAS NOT INTIMATED HIS NEW CHANGE OF ADDRES S YET THE ASSESSEE HAS BEEN NEGLIGENT IN PURSUING HIS CASE . HOWEVER, THE ASSESSEE IS GIVEN ONE MORE CHANCE TO CONTEST HIS CASE BEFORE THE TRIBUNAL IN VIEW OF HIS PRAYER BUT THE ASSESSEE IS DIRECTED TO DEPOSIT A SUM OF RS . 1,000/- AS COST AND THE APPEAL OF THE ASSESSEE IS FIXED FOR HEARING ON 21-0 5-2015. THE REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING OF THE APPEAL O N 21-05-2015. M.A. NO. 11/JP/2015 SHRI HARI BALLABH CHIPPA VS. ITO, WARD- 7 (2), JAI PUR 3 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 /04/20 15. SD/- SD/- VH-VKJ-EHUK VKJ-IH-RKSYKUH (T.R. MEENA) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 10 TH APRIL, 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI HARI BALLABH CHIPPA (HUF) , JAI PUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD-7 (2), 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/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR