DCIT, Jaipur V. VIVEK JAIN, Jaipur

MA 127/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5886 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2017
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 11-09-2017
• Court: TRIBUNAL
• Department Lawyers: A M NEHRA CIT DHK
• Keywords: Period of limitation; Time period of passing order

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/17 (ARISING OUT OF ITA NO. 139/JP/2016) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 SH. VIVEK JAIN, 3, C-49, SUNARESH, PRIYADARSHI MARG, TILAK NAGAR, JAIPUR. CUKE VS. THE D CIT, CIRCLE-7, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ACNPJ3952H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI RAJEEV SOGANI (C.A.) JKTLO DH VKSJ LS@ REVENUE BY : SHRI A.M. NEHRA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 27/10/2017 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT: 27/10/2017. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THE ASSESSEE HAS FILED THE ABOVE MISCELLANEOUS APPL ICATION PRAYING AS UNDER:- 1. THAT THE ABOVE APPEAL WAS FILED BY ME AGAINST T HE ORDER OF LD. CIT(A)- II, JAIPUR, DATED 16.12.2015, IN APPEAL NO. 494/JPR /14-15. THE APPEAL WAS DECIDED BY HONBLE ITAT JAIPUR BENCH, VIDE ORDER DA TED 24.03.2017 IN ITA NO. 139/JP/2016. 2. THAT ON THE DATE OF HEARING, MY AUTHORIZED REPRE SENTATIVE HAD FILED AN ADJOURNMENT APPLICATION STATING THAT PAPER BOOK IN THE CASE COULD NOT BE FILED. MA NO. 127/JP/17 SH. VIVEK JAIN VS. DCIT, JAIPUR. 2 3. THAT, MY AFFIDAVIT, ALSO SUBMITTED BEFORE THE LO WER AUTHORITY, WAS TO BE SUBMITTED TO THE HONBLE BENCH WHEREIN I HAD CONFIR MED THE FACT THAT ON THE DATE OF PURCHASE OF FLAT SITUATED AT C-404, PEARL G REEN ACRES, SHREE GOPAL NAGAR, GOPALPURA BYEPASS, JAIPUR, I OWNED ONLY ONE RESIDENTIAL HOUSE SITUATED AT C-49, SUNARESH, PRIYADARSHI MARG, TILAK NAGAR, JAIPUR, 302004, RAJASTHAN AND DID NOT OWN ANY OTHER HOUSE OTHER THA N THIS. 4. THAT THE SAID AFFIDAVIT COULD NOT BE FILED WITHI N THE TIME, REQUIRED FOR FILING PAPER BOOK, BEFORE THE HONBLE BENCH AND HEN CE, ONE MORE OPPORTUNITY FOR ADJOURNMENT WAS SOUGHT BY MY AUTHORIZED REPRESE NTATIVE. 5. THUS, THE HONBLE ITAT IS HUMBLY PRAYED TO RECAL L ITS ORDER DATED 24.03.2017, FOR RECONSIDERATION AND TO PASS A SPEAK ING ORDER AFTER AFFORDING OPPORTUNITY TO MAKE SUBMISSION. 6. IT IS SUBMITTED THAT THIS APPLICATION IS WELL WI THIN THE LIMITATION PERIOD U/S 254(2) OF THE I.T. ACT, 1961. 2. THE LD DR IS HEARD WHO HAS OPPOSED THE MISC. APP LICATION. 3. AFTER HEARING BOTH THE PARTIES AND PURSUING THE MATERIAL ON RECORD, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE HEREBY RE CALL THE ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 139/JP/2016. THE REGIS TRY IS DIRECTED TO FIX THE MATTER FOR HEARING ON 27.11.2017. THE PARTIES ARE A T LIBERTY TO FILE PAPERBOOK, IF ANY ONE WEEK IN ADVANCE OF THE SCHEDULED DATE OF HEARING. THE MISCELLANEOUS APPLICATION IS ALLOWED WITH ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 27/10/2017 . SD/- SD/- ( KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER MA NO. 127/JP/17 SH. VIVEK JAIN VS. DCIT, JAIPUR. 3 JAIPUR DATED:- 27/10/2017 SANTOSH* VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. VIVEK JAIN, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- THE DCIT, CIRCLE-7, JAIPUR 3. VK;DJ VK;QDR@ CIT I, JAIPUR 4. VK;DJ VK;QDRVIHY@ THE CIT(A)-I, 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/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR