SHRI DILIP GOYAL, JAIPUR V. INCOME TAX OFFICER, WARD-6-4, JAIPUR

MA 115/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7103 (ITAT-JAIPUR)
• Duration Of Justice: 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PG G VIHYKFKHZ IZRFKHZ
• Assessee Lawyers: VIKASH JAIN C A SM

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; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ MA NO. 115/JP/2018 ( ARISING OUT OF ITA NO. 518/JP/2018) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15 SHRI DILIP GOYAL, 507, MAHAVEER NAGAR, TONK ROAD, JAIPUR. 302018. CUKE VS. INCOME TAX OFFICER, WARD-6(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABYPG 2293 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI VIKASH JAIN (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. NEENA JEPH (ADD. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 31/08/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 31/08/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 518/JP/2018 DATED 25.07.2018 WHEREIN THE COORDINATE BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PR OSECUTION. 2. DURING THE COURSE OF HEARING, THE LD AR SUBMITTE D THAT ON THE SCHEDULED DATE OF HEARING WHILE HE WAS ON HIS WAY T O THE TRIBUNAL, HE MET WITH A MINOR CAR ACCIDENT AND AS A RESULT, BY T HE TIME, HE REACHED M.A. NO.115/JP/2018 SHRI DILIP GOYAL VS.ITO 2 THE TRIBUNAL, THE CASE WAS HEARD AND DISMISSED. IN SUPPORT, HE HAS FILED THE NECESSARY AFFIDAVIT WHICH IS PLACED ON RE CORD. 3. THE LD. DR IS HEARD WHO HAS OPPOSED THE MISCELLA NEOUS APPLICATION. 4. AFTER HEARING BOTH THE PARTIES, WE FIND THAT NON -APPEARANCE OF THE LD AR DUE TO A CAR ACCIDENT IS A REASONABLE CAU SE AND IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE HEREBY RECALL THE EX-PARTE ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 518/JP/2018 DATED 2 5.07.2018. 5. THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR H EARING ON 24.10.2018 AS PRONOUNCED IN THE OPEN COURT. SEPARAT E NOTICE IS DISPENSED WITH. THE PARTIES ARE AT LIBERTY TO FILE PAPER BOOK, IF ANY, ONE WEEK IN ADVANCE OF THE SCHEDULED DATE OF HEARING. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED WITH ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 31/08/2018. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 31/08/2018. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: M.A. NO.115/JP/2018 SHRI DILIP GOYAL VS.ITO 3 1. VIHYKFKHZ@ THE APPELLANT- SHRI DILIP GOYAL, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-6(4), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {M.A. NO. 115/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR