PRAVEEN JASORIA, JAIPUR V. ITO, WARD 2(1), JAIPUR

MA 12/JPR/2021

AI Insights

This case involves a Miscellaneous Application filed by Shri Praveen Jasoria against the order of the ITAT Jaipur Bench, which had dismissed his appeal due to non-appearance at the hearing. The assessee sought to recall the order to avail benefits under the 'Direct Tax Vivad Se Vishwas Scheme'. The application was dismissed primarily due to the assessee's failure to appear at the hearing and the excessive delay in filing the application without seeking condonation for the delay. The Departmental Representative supported the original dismissal, and the Bench found no reason to deviate from the initial decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132501 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-02-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 21-09-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 254(2)

Judgement Text

vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Misc. Application No. 12/JP/2021 (Arising out of vk;djvihy la-@ITA No.628/JP/2017) fu/kZkj.ko"kZ@AssessmentYear : 2006-07 Shri Praveen Jasoria FF-4, Raghushree Apartment Sawai Jai Singh Highway, Bani Park, Jaipur cuke Vs. The ITO Ward 2(1) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACPJ 9135 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : None jktLo dh vksjls@Revenue by: Mrs. Monisha Choudhary, Addl.CIT lquokbZ dh rkjh[k@Date of Hearing : 22/02/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 23/02/2023 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This is a Miscellaneous Application filed by the assessee u/s 254(2) of the Act against the order of the ITAT Jaipur Bench dated 14-09-2017 wherein the appeal of the assessee was dismissed on account of non-appearance on the date of hearing. The assessee in the Misc Application prayed the Bench to recall itsorder dated 14-09-2017 with following submissions. ‘’.1 I have filed an appeal on 28-07-2017. I have applied for the waiver of the appeal under ‘’Direct Tax Vivad Se Vishwas 2 MA NO.12/JP/2021 PRAVEEN JASORIA VS ITO, WARD 2(1), JAIPUR Scheme’’. The application was rejected as appeal is not pending on eligible date. 2. I have enquired the matter and it came to my notice that the appeal was dismissed on 14-09-2017 in ITA No. 627/JP/2017, ex- parte. 3. I have not received any notice or communication for hearing of the case. To the date, I am waiting for the notice for hearing and assumed that the hearing is spending to the date. 4. I want to apply ‘’Direct Tax Vivdad Se Viswash Scheme’’ to avail of the benefit of the scheme. 5. I humbly request you to kindly reconsider the appeal u/s 254(2) of the Income Tax Act, 1961 so that I can avail the benefit of the ‘’Direct Tax Vivdad Se Viswash Scheme’’ To this effect, the assessee has filed an affidavit. 2.1 At the outset of the hearing, the Bench noted that none appeared on behalf of the assessee when the case was called out for hearing and there is delay of 1095 days in filing the Misc. Application for which no application in connection with condonation of delay was filed by the assessee. 2.2 On the other hand, the ld. DR supported the order of the ITAT Jaipur Bench (supra). 2.3 We have heard the ld. DR and perused the materials available on record. The Bench noted that the appeal of the assessee was dismissed on 14-09-2017 because of non-appearance on the date of hearing. Further, the assessee has filed a Misc. Application which is barred by limitation as there is delay of 1095 days in filing 3 MA NO.12/JP/2021 PRAVEEN JASORIA VS ITO, WARD 2(1), JAIPUR the Misc. Application by the assessee and also there is no application filed by the assessee for condonation of delay on the date of hearing. Thus, the Bench feels that the assessee is not serious to pursue his case. In view of the sluggish attitude of the assessee, the Bench does not find appropriate reason to recall its order and the submission so made by the assessee in his Misc. Application does not impel the Bench to consider the same. Hence, the Misc. Application filed by the assessee is dismissed as indicated hereinabove. 3.0 In the result, the Misc. Application of the assessee is dismissed. Pronounced in the Open Court on 23 /02/2023. Sd/- sd/- ¼Mk0 ,l- lhrky{eh ½ ¼jkBksMdeys'kt;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:-23/02/2023 *Mishra vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri PraveeenJasoria, Jaipur 2. izR;FkhZ@ The Respondent-The ITO, Ward 2(1), Jaipur . 3. vk;djvk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File (MA No.12/JP/2021) vkns'kkuqlkj@ By order, lgk;diathdkj@Asst. Registrar