SHRI KULDEEP SINGH SHEKHAWAT, BUNDI V. ITO, BUNDI

MA 124/JPR/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5563 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 06-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK
• Assessee Lawyers: RAJ KUMAR JAIN
• Keywords: Reasonable cause

Judgement Text

A` VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL ; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, AM M.A. NO. 124/JP/2017 (ARISING OUT IF ITA NO. 631/JP/2012) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2004-05. KULDEEP SINGH SHAKTAWAT S/O SHRI NARAYAN SINGH, VILLAGE SHYAMPURA, POST KHACHOLA, VIA SHAKARGARH, DISTRICT BHILWARA. CUKE VS. THE INCOME TAX OFFICER, BUNDI. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AWZPS 1416 R VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI RAJ KUMAR JAIN (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 27.10.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 06/11/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARIS E OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO. 631/JP/2012 SEEKING RECALLING O F THE TRIBUNALS ORDER DATED 14.10.2016. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL WAS DISMISSED FOR WANT OF PROSECUTION ON THE GROUND THAT ON THE DATE OF HEARING NO ONE APPEARED ON BEHALF OF THE ASSESSEE. HE SUBMITTED THAT THE NOTI CE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE OR ITS AUTHORIZED REPRESENTATIVE. HE FURTHER REITERATED THE SUBMISSIONS AS MADE IN THE APPLICATION. IN SUPPORT OF HIS CONTE NTION, THE LD. COUNSEL HAS SUBMITTED AN AFFIDAVIT DULY SWORN ON BY THE ASSESSE E STATING THE ABOVE FACTS. 2 MA NO. 124/JP/2017 SHRI KULDEEP SINGH SHAKTAWAT 2.1. THE LD. D/R OPPOSED THE SUBMISSIONS. 2.2 WE HAVE HEARD THE RIVAL CONTENTIONS. IT IS STA TED BY THE LD. COUNSEL THAT NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. THEREFORE, CONSIDERING THE SUBMISSIONS MADE IN THE APPLICATION, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR NOT APPEARING B EFORE THIS TRIBUNAL. UNDER THESE FACTS, WE DEEM IT PROPER AND IN THE INTEREST OF JUSTICE THAT ORDER DATED 14.10.2016 IS HEREBY RECALLED. THE REGISTRY IS DIRE CTED TO FIX THE APPEAL ON 07.12.2017. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/11/2017 . SD/- SD/- HKKXPUN ( DQY HKKJR ) ( BHAGCHAND ) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 06/11/2017. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI KULDEEP SINGH SHAKTAWAT, BH ILWARA. 2. THE RESPONDENT- THE ITO, BUNDI. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE ( M.A. 124/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 124/JP/2017 SHRI KULDEEP SINGH SHAKTAWAT