LALLU RAM, Jaipur V. ITO, Jaipur

MA 13/JPR/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2339 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 02-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C SHARMA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) M.A. NO.13/JP/2012 (ARISING OUT OF ITA NO. 1066/JP/2010) ASSESSMENT YEAR : 2006-07 SHRI LALLU RAM JAT VS. THE ITO S/O SHRI KANA RAM WARD- 7 (2) BALMUKUND PURA, JAIPUR JAIPUR (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.L. JAIN DEPARTMENT BY: SHRI D.C. SHARMA DATE OF HEARING: 25-07-2014 DATE OF PRONOUNCEMENT: 28-08-2014 ORDER PER R.P. TOLANI, JM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESSE E PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 24-06-2011 OF THE TRIBUNAL IN ITA NO.1066/JP/2010 FOR THE ASSESSMENT YEAR 2006-07. TH E ASSESSEE IN ITS APPLICATION HAS MAINLY MENTIONED THE REASON THAT TH E NOTICE SERVED WAS DELIVERED ON WRONG ADDRESS AND THE ASSESSEE COULD N OT APPEAR BEFORE THE BENCH ON THE DATE OF HEARING. THE ASSESSEE HAS FILE D THE AFFIDAVIT TO THIS EFFECT. 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCEL LANEOUS APPLICATION. 3. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE RE WAS SUFFICIENT REASONS ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF 2 HEARING. HENCE, WE SET ASIDE THE EX-PARTE ORDER DAT ED 24-06-2011 AND DIRECT THE REGISTRY TO FIX THE HEARING OF APPEAL ON 15-10- 2014. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28-08-2014. SD/- SD/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR DATED: 28 TH AUG 2014 *MISHRA COPY FORWARDED TO:- 1. SHRI LALLU RAM JAT, JAIPUR BY ORDER 2. THE ITO, WARD- 7(4) JAIPUR 3. THE LD. CIT 4. THE LD. CIT(A), JAIPUR 5..THE LD. DR 6.THE GUARD FILE (MA NO. 13/JP/2012) AR ITAT, JAIP UR