SHANKAR LAL BAIRWA, Sawai Madhopur V. ITO, Sawai Madhopur

MA 120/JPR/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5680 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 28-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY
• Assessee Lawyers: G B GUPTA

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. 120/JP/2017 (ARISING OUT OF ITA NO. 93/JP/2017) FU/KZKJ.K O'KZ @ ASSESSMENT YEAR: 2010-11 SHANKAR LAL BAIRWA, S/O- SHRI GANGA BISON BAIRWA, VILLAGE- KHUNTHALA, GANGAPUR CITY, SAWAI MADHOPUR. CUKE VS. INCOME TAX OFFICER, WARD-2, SAWAI MADHOPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. BNSPB 8267 L VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI G.B. GUPTA (ADV) 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: 16/01/2018 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 21/08/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 07/03/2017 PASSED IN ITA NO. 93/JP/2017 FOR THE ASS ESSMENT YEAR 2010-11. M.A. NO. 120/JP/2017 SHANKAR LAL BAIRWA VS ITO 2 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 93/JP/2017 FOR THE ASSESSMENT YEAR 2010-11 AGAINST THE ORDER O F LEARNED CIT(A), KOTA DATED 24/10/2016. THIS BENCH OF THE ITAT, JAIPU R HAS DECIDED THE APPEAL IN ABSENCE OF THE ASSESSEE AFTER BEING DATE WAS NOTED 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 06/03/20 17 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT THE ASSESS EE INDIVIDUAL IS AN AGRICULTURIST AND EXPERT SKILLED LABOUR. HE IS ENGA GED IN AGRICULTURE AND WORKED AS A LABOUR IN INDIA AND ABROAD IN CIVIL CONS TRUCTION LINE. NOTICE OF HEARING FOR 06/3/2017 RETURN UNSERVED AND HE DID NOT RECEIVE THE NOTICE. THEREFORE, HE PRAYED TO RECALL THE HONBLE I TAT ORDER DATED 07/03/2017. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL THE EX PARTE ORDER DATED 07/03/2017. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT HE HAS NOT RECEIVED THE NOTICE FOR APPEARANCE BEFORE THE BENCH ON 06/03/2017 AND NON-RECEIVING THE INFORMATION FROM THE ADVOCATE . AFTER CONSIDERING ALL THESE FACTS AND CIRCUMSTANCES AND IN THE INTERE ST OF JUSTICE, I RECALL ORDER DATED 07/03/2017 PASSED BY THIS BENCH IN ITA NO. 93/JP/2017. M.A. NO. 120/JP/2017 SHANKAR LAL BAIRWA VS ITO 3 ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED. THE REGISTRY IS DIRECTED TO FIX THE CASE AS PER THE REG ULAR HEARING. 5. IN THE RESULT, THE PRESENT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/01/2018. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ TK;IQJ TK;IQJ TK;IQJ @ @@ @ JAIPUR FNUKAD @ DATED:- 16 TH JANUARY, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI SHANKAR LAL BAIRWA, SAWAI MADHOPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD-2, SAWAI MADHOPUR. 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. 120/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR