SHRI RAM MOHAN KHATORIA, JAIPUR, JAIPUR V. INCOME TAX OFFICER, WARD-2-1, JAIPUR

MA 122/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3748 (ITAT-JAIPUR)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 17-08-2018
• Court: TRIBUNAL

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 JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM M.A. NO. 122/JP/2018 ( ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 797/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13. SHRI RAM MOHAN KHATORIA, 208, BALA JI KA RASTA, GHAT GATE BAZAAR, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD 2(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AGOPK 5253 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI C.M. BATWARA (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI A.K. MAHALA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05.10.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 05/10/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS F OR RECALLING OF THE ORDER DATED 18.07.2018 OF THIS TRIBUNAL WHEREBY THE APPEA L OF THE ASSESSEE WAS DISMISSED FOR NON PROSECUTION. THE ASSESSEE HAS EXPLAINED TH E CAUSE OF NON APPEARANCE ON 18.07.2018 WHEN THIS APPEAL WAS LISTED FOR HEARING AND WAS DISMISSED FOR NON PROSECUTION. THE LD. A/R OF THE ASSESSEE HAS SUBMI TTED THAT THOUGH THE DATE OF HEARING WAS FIXED AS 18.07.2018, HOWEVER, DUE TO IN ADVERTENT MISTAKE IT WAS NOTED IN THE CASE DIARY AS 19 TH JULY, 2018. THEREFORE, NOBODY HAS APPEARED ON BEHA LF OF THE ASSESSEE ON 18.07.2018. THE ASSESSEE HAS ALSO FILED THE AFFIDAVIT IN SUPPORT OF THE EXPLANATION. THE LD. D/R HAS OBJECTED TO THE M ISCELLANEOUS APPLICATION OF THE ASSESSEE. 2 MA NO. 122/JP/2018 SHRI RAM MOHAN KHATORIA, JAIPUR. 2. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND CARE FUL PERUSAL OF RECORD AND THE REASONS EXPLAINED BY THE ASSESSEE, WE ARE SATISFIED THAT THE ASSESSEE HAS EXPLAINED THE REASONABLE CAUSE FOR NON APPEARANCE ON 18.07.20 18 WHEN THIS APPEAL WAS CALLED FOR HEARING AND DISMISSED FOR NON PROSECUTIO N. SINCE THE APPEAL OF THE ASSESSEE WAS NOT DECIDED ON MERIT, THEREFORE, IN TH E FACTS AND CIRCUMSTANCES OF THE CASE, WE RECALL THE IMPUGNED ORDER DATED 18 TH JULY, 2018 AND DIRECT THE REGISTRY TO RE-FIX THE APPEAL OF THE ASSESSEE FOR HEARING ON 29 .11.2018. SINCE THE NEXT DATE OF HEARING OF THE APPEAL IS ANNOUNCED IN THE OPEN COUR T AND HAS BEEN NOTED DOWN BY BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICE SHA LL BE ISSUED IN THIS REGARD. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 05/10/20 18. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 05/10/2018. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI RAM MOHAN KHATORIA, JAIPUR. 2. THE RESPONDENT THE ITO WARD 2(1), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 122/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 122/JP/2018 SHRI RAM MOHAN KHATORIA, JAIPUR.