MAHESH KUMAR KUMAWAT, Jaipur V. ITO, Jaipur

MA 117/JPR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6067 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 14-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY
• Assessee Lawyers: S K GOGRA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER M.A. NO. 117/JP/2017 (ARISING OUT OF ITA NO. 356/JP/2017) FU/KZKJ.K O'KZ @ ASSESSMENT YEAR: 2012-13 MAHESH KUMAR KUMAWAT, NEAR NBC ROAD, KHATIPURA ROAD, JAIPUR. CUKE VS. ITO, WARD 3(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AJIPK 5792 J VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI S.K. GOGRA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. POONAM ROY (DCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 12/01/2018 MN?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 15/01/2018 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 04/08/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 16/06/2017 PASSED IN ITA NO. 356/JP/2017 FOR THE AS SESSMENT YEAR 2012-13. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 356/JP/2017 FOR THE ASSESSMENT YEAR 2012-13 AGAINST THE ORDER O F LEARNED CIT(A)-I, M.A. NO. 117/JP/2017 MAHESH KR. KUMAWAT VS ITO 2 JAIPUR DATED 17/02/2017. THIS BENCH OF THE ITAT, JA IPUR HAS DECIDED THE APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING D ECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA ( P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEAL. 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 16/06/20 17 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT THE COUNSE L WAS UNDER IMPRESSION THAT AS THE CASE IS LISTED BEFORE SMC AN D WHICH IS GENERALLY HELD AFTER DIVISION BENCH AND AS A ROUTINE PRACTICE THAT SMC FUNCTIONS AT ABOUT 12:00 NOON, BUT ON THAT DAY THE SMC WAS HOL D PRIOR TO 12:00 NOON. THEREFORE, UNDER MISTAKEN BELIEF, COUNSEL REAC HED TO COURT LATE AND TILL THEN THE CASE WAS CALLED UPON FOR HEARING. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT AND REITERATED THE SAME FAC TS AS STATED IN THE MISC. APPLICATION. THEREFORE, HE PRAYED TO RECALL TH E HONBLE ITAT ORDER DATED 16/06/2017. THE D.R. HAS NOT RAISED ANY OBJEC TION IF THE HONBLE BENCH RECALL THE EX PARTE ORDER DATED 16/06/2017. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT DU E TO HUMAN MISTAKE, THE LD. COUNSEL COULD NOT APPEAR BEFORE TH E BENCH ON TIME, INADVERTENTLY. AFTER CONSIDERING ALL THESE FACTS AN D CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, I RECALL ORDER DATED 16/06 /2017 PASSED BY THIS M.A. NO. 117/JP/2017 MAHESH KR. KUMAWAT VS ITO 3 BENCH IN ITA NO. 356/JP/2017. ACCORDINGLY THE PRESE NT M.A. FILED BY THE ASSESSEE IS ALLOWED. THE REGISTRY IS DIRECTED TO FIX THE CASE AS PER THE REGULAR HEARING. 5. IN THE RESULT, THE PRESENT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/01/2018. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER T TT TK;IQJ K;IQJ K;IQJ K;IQJ @ @@ @ JAIPUR FNUKAD @ DATED:- 15 TH JANUARY, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MAHESH KUMAR KUMAWAT, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 3(1), 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. 117/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR