SUNDER KESHWANI, Ajmer V. ITO, Ajmer

MA 12/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5588 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 30-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY
• Assessee Lawyers: SUBHASH PORWAL

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. 12/JP/2017 (ARISING OUT OF ITA NO. 797/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2012-13 SUNDER KESHWANI, B-456, PANCHSHEEL, VAISHALI NAGAR, AJMER-305001. CUKE VS. INCOME TAX OFFICER, WARD 1(2), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. ACQPK 1040 C VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SUBHASH PORWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. POONAM ROY (DCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 19/05/2017 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 19/05/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 20/01/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BE NCHES, JAIPUR DATED 27/12/2016 PASSED IN ITA NO. 797/JP/2016 FOR A.Y. 2 012-13. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 797/JP/2016 FOR A.Y. 2012-13 AGAINST THE ORDER OF LEARNED CIT(A) , AJMER DATED M.A. NO. 12/JP/2017 SUNDER KESHWANI VS. ITO 2 13/07/2016. THIS BENCH OF THE ITAT, JAIPUR HAS DECIDE D APPEAL IN ABSENCE OF THE ASSESSEE AND DISMISSED THE APPEAL BY CONFIRMING THE ORDER OF THE LD. CIT(A). 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 26/12/20 16 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT HE DID NOT RECEIVE ANY NOTICE OR COMMUNICATION OF FIXING OF APPEAL ON 26/1 2/2016. HE WAS OUT OF TORN FOR BUSINESS PURPOSES, HOWEVER, HE HAD BEEN ONLY INTIMATED FOR DATE OF HEARING ONLY THROUGH CAUSE LIST AND THUS, H E WOULD NOT BE ABLE TO ATTEND THE HEARING. HE ALSO SUBMITTED THAT THE ASSESSEE IS A SENIOR CITIZEN HAVING HIGH BLOOD PRESSURE AND SUGAR PROBLE MS AND RESIDES IN AJMER AND SINCE WANTED THE HONBLE BENCH TO BE APPRI SED PERSONALLY OF THE FACTS HENCE HAD SENT ADJOURNMENT FOR THE HEARIN G VIA SPEED POST AND ALSO THROUGH COURIER SEPARATELY. THEREFORE, HE P RAYED TO RECALL THE ORDER DATED 27/12/2016. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL THE EX PARTE ORDER DATED 27/12 /2016. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT HE HAS NOT RECEIVED ANY NOTICE OR COMMUNICATION TO APPEAR BEFO RE THE BENCH ON THE DATE FIXED I.E. ON 26/12/2016. HE HAS PLAUSIBLE REASON TO NOT TO APPEAR BEFORE THE BENCH, THEREFORE CONSIDERING ALL THESE FACTS AND M.A. NO. 12/JP/2017 SUNDER KESHWANI VS. ITO 3 CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, I REC ALL ORDER DATED 26/12/2016 PASSED BY THIS BENCH IN ITA NO. 797/JP/2 016 FOR THE A.Y. 2012-13. ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED. THE APPEAL MAY BE FIXED FOR HEARING ON 03/07/2017. T HE REGISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABOVE DATE IN R EGULAR HEARING. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19/05/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 19 TH MAY, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI SUNDER KESHWANI, AJMER. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 1(2), AJMER. 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. 12/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR