LATE SHRI TEJ RAM SHARMA, Jaipur V. ITO, Jaipur

MA 127/JPR/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5436 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 09-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATEJAADDL CIT DHK
• Assessee Lawyers: KISHANLAL

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 DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO ] YS[KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ MA NO.127/JP/16 (ARISING OUT OF ITA NO. 841/J P/2012) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08 SHRI CHHITARMAL SHARMA S/O L/H SHRI TEJ RAM SHARMA VILL. SANJHARIA POST THIKARIA, TEHSIL SANGANER CUKE VS. THE INCOME TAX OFFICER WAD 7(2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. BJHPS556 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI KISHANLAL AR JKTLO DH VKSJ LS@ REVENUE BY : SHRI O.P. BATEJA(ADDL. CIT ) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 23. 09.2016 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : /09/2016. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE AGAINST THE ORDER PASSED BY THE ITAT, JAIPUR BENCH IN ITA NO. 841/J P/12 DATED 15.06.2015. THE ASSESSEE HAS SUBMITTED THAT THE HONBLE BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE EX-PARTE AND IN LIMINE SOLELY ON THE GROUND OF INADVERTENT NON- APPEARANCE OF ASSSESEE WHEREIN A CRUCIAL FACT ESCAP ED THE ATTENTION OF HONBLE BENCH BEING THAT THE NOTICE OF FIXATION OF APPEAL FOR HEARING WAS NEVER SERVED ON ASSESSEE. THE ASSESSEE FURTHER SUBM ITTED THAT THE OBSERVATION OF THIS HONBLE BENCH IN THE ABOVEMENTI ONED ORDER AS HIGHLIGHTED IN THE ABOVE PRODUCED PARA REGARDING SERVICE OF NO TICE BY REGISTRY OF THE MA NO. 127/JP/2016 SHRI CHHITARMAL SHARMA VS. ITO, WARD 7(2), JAIPUR 2 HONBLE TRIBUNAL, IS CONTRARY TO THE ACTUAL FACTS A ND CIRCUMSTANCES OF THE CASE AND ARE BASED UPON WRONG APPRECIATION OF FACTS AND THUS, REFLECT A MISTAKE APPARENT ON THE FACE OF THE RECORD REQUIRING RECTIF ICATION OF THE SAME BY RECALLING THE ORDER DATED 15.06.2015. THAT NO NOTIC E FOR FIXATION OF APPEAL ON 15.06.2015 WAS SERVED UPON THE ASSESSEE AND THIS FA T HAS NOT BEEN CONSIDERED BY THE HONBLE BENCH IN PASSING THE SAID ORDER. AN AFFIDAVIT OF ASSESSEE DEPOSING THIS FACT IS BEING SUBMITTED AS ENCLOSED H EREWITH. 2. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MAT ERIALS AVAILABLE ON RECORD, WE FIND MERIT IIN CONTENTION OF THE ASSESS EE. WE ACCORDINGLY RECALL THE ORDER PASSED BY THIS TRIBUNAL DATED 15.06.2015 AND DIRECT THE REGISTRY TO FIX THE MATTER FOR FRESH HEARING IN DUE COURSE. 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON /09/ 2016. ( KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- / 09/2016 PILLAI VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI CHHITARMAL SHARMA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD 7(2), JAIPUR MA NO. 127/JP/2016 SHRI CHHITARMAL SHARMA VS. ITO, WARD 7(2), JAIPUR 3 3. VK;DJ VK;QDR@ CIT III, JAIPUR 4. VK;DJ VK;QDRVIHY@ THE CIT(A)-III, JAIPUR 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO.127/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR