SHRI DINESH AGARWAL HUF, JAIPUR V. INCOME TAX OFFICER, JAIPUR

MA 11/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3814 (ITAT-JAIPUR)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-01-2019
• Court: TRIBUNAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,O A JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM M A NO. 11/JP/2019 (ARISING OUT OF ITA NO. 540/JP/2018) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10. SHRI DINESH AGARWAL HUF, D-53, GANESH PARK, AMBA BARI, JAIPUR. CUKE VS. THE INCOME TAX OFFICER WARD 4(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AAAHD 6437 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : MISS SUNIDHI JAIN JKTLO DH VKSJ LS@ REVENUE BY : SMT. NEENA JEPH (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 01/03/2019 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 01/03/2019. VKNS'K@ ORDER PER VIJAY PAL RAO, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESS EE IS SEEKING RECALLING OF ORDER OF TRIBUNAL DATED 30.07.2018 WHE REBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON PROSECUTION. 2. WE HAVE HEARD THE LD. AR AS WELL AS LD. DR AND C ONSIDERED THE RELEVANT MATERIAL ON RECORD. THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NONE PROSECUTION AS NOBODY HAS APPEARED ON 30.07.20 18. THE ASSESSEE HAS NOW EXPLAINED THE REASONS FOR NON APPEARANCE IN THE AFFIDAVIT AND SUBMITTED THAT ITS AUTHORITIES REPRESENTATIVE MS. SUNIDHI JAI N HAD TO APPEAR BEFORE THE TRIBUNAL MET WITH A MINOR ACCIDENT ON HER WAY TO TH E TRIBUNAL ON THAT DATE AND THEREFORE, SHE COULD NOT REACH IN TIME TO APPEA R BEFORE THE TRIBUNAL ON THE DATE OF HEARING ON 30.07.2018. 2 MA NO. 11/JP/2019 SHRI DINESH AGARWAL HUF VS. ITO. 3. ON THE OTHER HAND, THE LD. DR HAS VEHEMENTLY OPP OSED TO THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WEL L AS RELEVANT MATERIAL AVAILABLE ON RECORD. WE ARE SATISFY THAT THE ASSESS EE WAS HAVING A REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON 30.0 7.2018 WHEN THE APPEAL WAS DISMISSED IN LIMINE FOR NON PROSECUTION. ACCORD INGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JU STICE WE RECALL THE IMPUGNED ORDER DATED 30.07.2018 AND RESTORE THE APP EAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER AND STAGE. 5. THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF TH E ASSESSEE FOR FRESH HEARING ON 18.04.2019. SINCE, THE DATE OF THE HEARI NG OF THE APPEAL HAS BEEN ANNOUNCED IN OPEN COURT AND THE SAME HAS BEEN NOTED BY THE PARTIES, THEREFORE, NO SEPARATE NOTICE SHALL BE ISSUED IN TH IS ASPECT. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/03/2018. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) ( VIJAY PAL RAO ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 01/03/2018. SANTOSH/ VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI DINESH AGARWAL HUF, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- THE ITO WARD 4(2), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 3 MA NO. 11/JP/2019 SHRI DINESH AGARWAL HUF VS. ITO. 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE {MA NO. 11/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR