PEHAP SINGH SHEKHAWAT, Jaipur V. ACIT, Jaipur

MA 113/JPR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6905 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 24-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P MEENA JCIT DHK
• Assessee Lawyers: A K GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,OA JH HKKXPUN ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI BHAGCHAND, AM M.A. NO. 113/JP/2017 (ARISING OUT IF ITA NO. 771/JP/2016) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09. SHRI PEHAP SINGH SHEKHAWAT, E-26, GREEN PARK, NAGAL BENAR ROAD, JHOTWARA. CUKE VS. THE DCIT, CENTRAL CIRCLE-2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AOSPS 0374 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI A.K. GUPTA (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20.07.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 24/07/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, JM. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSE SSEE IS SEEKING RECALLING OF THE ORDER DATED 24 TH MARCH, 2017 OF THIS TRIBUNAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON PROSECUTION. 2. WE HAVE HEARD THE LD. A/R AS WELL AS THE LD. D/R AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THE TRIBUNAL WHILE DISMISSING THE APPEAL OF THE ASSESSEE ALSO OBSERVED THAT THERE WAS A DEFECT/DEFICIENCY IN THE APPEAL FEE PAID BY THE ASSESSEE. DURING THE COURSE OF HEARING, THE LD. A/R HAS POINT ED OUT THAT THE ASSESSEE HAS PAID THE APPEAL FEE VIDE CHALLAN DATED 21 ST JULY, 2017 OF RS. 50/-, HOWEVER, MISTAKENLY THE ASSESSMENT YEAR MENTIONED IN THE CHALLAN AS 200 8-09. ON OUR DIRECTION, THE AO 2 MA NO. 113/JP/2017 SHRI PEHAP SINGH SHEKHAWAT, JAIPUR. VERIFIED THE RECORD AND FOUND THAT THERE WAS NO APP EAL FILED OR PENDING FOR THE ASSESSMENT YEAR 2008-09. HENCE IN VIEW OF THE FACT AS REPORTED BY THE AO THAT THERE WAS NO APPEAL FOR THE ASSESSMENT YEAR 2008-09 , THEREFORE, THE CHALLAN DATED 21 ST JULY, 2017 IS ACCEPTED. 3. ACCORDINGLY, IN VIEW OF THE FACTS AND CIRCUMSTAN CES OF THE CASE AS WELL AS THE AFFIDAVIT FILED BY THE ASSESSEE WHEREIN IT WAS EXPL AINED THAT THE FEE OF RS. 9500/- PAID VIDE CHALLAN NO. 05020 DATED 8 TH MAY, 2017 AND FURTHER FEE OF RS. 500/- WAS ALSO DEPOSITED BY THE ASSESSEE, NOW AS PER THE RECO RD OF THE AO, THE FEE PAID BY THE ASSESSEE IS NOT DISPUTED. HENCE, WE RECALL THE IMP UGNED ORDER DATED 24 TH MARCH, 2017 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER AND STAGE. THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF THE ASSES SEE FOR HEARING ON 19 TH SEPTEMBER, 2018. THE NEXT DATE OF HEARING OF THE APPEAL HAS BE EN ANNOUNCED IN THE OPEN COURT AND NOTED BY BOTH THE PARTIES, THEREFORE, NO SEPARA TE NOTICE BE ISSUED IN THIS RESPECT. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24/07/201 8. SD/- SD/- HKKXPUN ( FOT; IKY JKWO ) ( BHAGCHAND) (VIJAY PAL RAO ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 24/07/2018. DAS/ 3 MA NO. 113/JP/2017 SHRI PEHAP SINGH SHEKHAWAT, JAIPUR. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI PEHAP SINGH SHEKHAWAT, JAI PUR. 2. THE RESPONDENT- THE ACIT, CIRCLE-1, JAPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE ( M.A. 113/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR