KETAKI BENARA, AGRA V. INCOME TAX OFFICER , AJMER

MA 125/JPR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0211 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 19-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: JINESH SOGANI

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 JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA- @ MA NO. 125/JP/2018 (ARISING OUT OF ITA NO. 858/JP/2017) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2014-15 SMT. KETAKI BENARA, 1205, PROFESSOR COLONY, HARI PARWAT, AGRA (U.P.) CUKE VS. THE ITO, WARD 2(1), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AMPPS 9801 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI JINESH SOGANI (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI ASHOK KHANNA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 22/03/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 27/03/2019 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE IS SEEKING RECALLING OF ORDER OF TRIBUNAL DATED 20.03.2018 WHE REBY THE APPEAL OF THE ASSESSEE WAS DISMISSED EX-PARTE. 2. THE LD. AR OF THE ASSESSEE HAS SUBMITTED THAT HE HAD MET WITH AN ACCIDENT AND THEREFORE, WAS NOT ABLE TO APPEAR B EFORE THE TRIBUNAL. MA NO. 125/JP/2018 SMT. KETAKI BENARA VS. ITO 2 THOUGH HE HAS SENT THE ADJOURNMENT LETTER THROUGH S PEED POST WHICH COULD NOT REACH IN TIME BUT COULD REACH ONLY AFTER HEARING OF THE MATTER. HENCE, THE LD. AR HAS SUBMITTED THAT DUE TO UNAVOID ABLE CIRCUMSTANCES WHICH WERE BEYOND THE CONTROL OF THE ASSESSEE AS WE LL AS AUTHORIZED REPRESENTATIVE HE COULD NOT APPEAR ON BEHALF OF THE ASSESSEE ON 19.03.2018 WHEN THE APPEAL OF THE ASSESSEE WAS HEAR D EX-PARTE. HE HAS ALSO POINTED OUT THAT THE LD. CIT(A) HAS DISMIS SED THE APPEAL OF THE ASSESSEE AND CONFIRMED THE DISALLOWANCE OF INTEREST ON THE GROUND THAT THE ASSESSEE HAS NOT FILED FUND FLOW STATEMENT OR B ALANCE SHEET HOWEVER, THE ASSESSEE IS NOW READY TO FILE THE FUND FLOW STATEMENT AS WELL AS OTHER RELEVANT DOCUMENTS TO SHOW THAT THE U TILIZATION OF THE BORROWED FUNDS. THUS, THE LD. AR HAS PLEADED THAT T HE IMPUGNED ORDER PASSED BY THE TRIBUNAL EX-PARTE ORDER MAY BE RECALL ED AND THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY OF HEARING. 3. ON THE OTHER HAND, THE LD. DR HAS OBJECTED TO TH E RECALLING OF ORDER DATED 20.03.2018 AND SUBMITTED THAT THE TRIBU NAL HAS PASSED THE ORDER ON MERITS AND THEREFORE, THERE IS NO APPARENT MISTAKE IN THE IMPUGNED ORDER OF THE TRIBUNAL WHICH COULD BE RECTI FIED UNDER THE PROVISIONS OF SECTION 54(2) OF THE ACT. MA NO. 125/JP/2018 SMT. KETAKI BENARA VS. ITO 3 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WEL L AS RELEVANT MATERIAL ON RECORD. WE NOTE THAT THE APPEAL OF THE ASSESSEE WAS HEARD AND DISPOSED OFF EX-PARTE. SINCE, NOBODY APPEARED O N BEHALF OF THE ASSESSEE ON THE DATE OF HEARING I.E. 19.03.2018. WE FURTHER NOTE THAT AFTER THE CONCLUSION OF THE HEARING A LETTER SEEKIN G ADJOURNMENT WAS RECEIVED BY THE REGISTRY AT 2.30 PM ON 19.03.2018 W HICH WAS PUT UP BEFORE THE MEMBERS OF THE BENCH. THERE WAS A NOTING BY THE BENCH THAT THE LETTER RECEIVED AFTER CONCLUSION OF HEARIN G CANNOT BE ENTERTAINED. THEREFORE, IT IS A MATTER OF RECORD TH AT THE LD. AR OF THE ASSESSEE SENT A LETTER THROUGH SPEED POST WHICH WAS RECEIVED AFTER CONCLUSION OF THE HEARING. THE LD. AR OF THE ASSESS EE HAS FILED AN AFFIDAVIT IN SUPPORT OF THE CAUSE OF NON APPEARANCE BEFORE THE TRIBUNAL. THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF THE CA SE AND THE REASONS EXPLAINED BY THE LD. AR OF THE ASSESSEE THAT HE MET WITH AN ACCIDENT WE TAKE A LENIENT VIEW TO GRANT AN OPPORTUNITY OF HEAR ING TO THE ASSESSEE. ACCORDINGLY, WE RECALL THE IMPUGNED ORDER DATED 20. 03.2018 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL STAGE AND NUMBER. THE REGISTRY IS DIRECTED TO LIST THE APPEAL OF THE ASSE SSEE FOR FRESH HEARING ON 21.05.2019. SINCE, THE DATE OF THE HEARING OF TH E APPEAL HAS BEEN MA NO. 125/JP/2018 SMT. KETAKI BENARA VS. ITO 4 ANNOUNCED IN OPEN COURT AND THE SAME HAS BEEN NOTED BY THE PARTIES THEREFORE, NO SEPARATE NOTICE SHALL BE ISSUED IN TH IS RESPECT. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27/03/2019. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 27/03/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. KETAKI BENARA, AGRA (U.P.) 2. IZR;FKHZ@ THE RESPONDENT- ITO WARD 2(1), 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 {MA NO. 125/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR