MAN MOHAN SHARMA, Jaipur V. ITO, Jaipur

MA 11/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6471 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 12-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DR DHK
• Assessee Lawyers: BHAVISHYA SHARMA S SON
• 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 HKKXPUN] YS[KK LNL; ,O JH DQY HKKJR] U;KF;D L NL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM MISCELLANEOUS APPLICATION NO. 11/JP/2018 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 35/JP/2016) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 SHRI MAN MOHAN SHARMA 946, KHUTNTETON KA RASTA KISHANPOLE BAZAR, JAIPUR CUKE VS. THE ITO WARD- 1(2) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ANYPS 5691 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI BHAVISHYA SHARMA,(ASSESSEE'S SON) JKTLO DH VKSJ LS@ REVENUE BY :SMT. POONAM RAI, DCIT- DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 13/04/2018 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 13 /04/2018 VKNS'K@ ORDER PER BHAGCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX- PARTE ORDER DATED 08-11-2017 OF TRIBUNAL IN ITA NO. 35/JP/2016 FOR THE ASSESSMENT YEAR 2008-09. THE LD. AR OF THE ASSESSEE DURING THE COURSE OF HEARING PRAYED AS UNDER:- THAT NOTICE FOR HEARING WAS FIXED FOR7-11-2017 AN D UNDER BONA FIDE CONFUSION OF THE DATE OF HEARING, WE COUL D NOT ATTEND THE HEARING AND COULD NOT INTIMATE OUR REPRESENTATIVE A BOUT THE HEARING FIXED ON THE SAID DATE. IN THESE CIRCUMSTANCES, THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE FROM A PPEARING BEFORE THE HON'BLE TRIBUNAL. THE APPELLANT DID NOT RECEIVE NOT ICE FOR THE PRESENT APPEAL BUT DEFINITELY INTENDS TO PURSUE THE SAID MA TTER APPEAL. MA NO.11/JP/2018 SHRI MAN MOHAN SHARMA VS ITO, WARD- 1(2), JAIPUR . 2 TO THIS EFFECT, SHRI MAN MOHAN SHARMA, ASSESSEE F ILED AN AFFIDAVIT. 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCEL LANEOUS APPLICATION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, THE BENCH FINDS THAT THERE IS SUFFICIENT REASON ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HEARING. HENCE, WE A LLOW THE MISCELLANEOUS APPLICATION AND SET ASIDE THE EX-PARTE ORDER DATED 08-11-2017 AND DIRECT THE REGISTRY TO FIX THE DATE OF HEARING OF APPEAL ON 16-05-2018 FOR WHICH B OTH THE PARTIES HAVE BEEN COMMUNICATED IN THE OPEN COURT. THUS THE MISCELLANE OUS APPLICATION OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED AS PRONOUNCED IN THE OPEN COURT ON 13 /04/2018. SD/- SD/- DQY HKKJR HKKXPUN (KUL BHARAT) ( BHAGCHAND) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 13 /04/ 2018 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI MAN MOHAN SHARMA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 1(2), JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ 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/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR