RAJESH KUMAR AGARWAL, JHUNJHUNU V. JCIT, Jaipur

MA 13/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5587 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 30-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY

Judgement Text

VK VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER M.A. NO. 13/JP/2017 (ARISING OUT OF ITA NO. 719/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2011-12 RAJESH KUMAR AGARWAL, H-9, INDIRA COLONY, JHUNJHUNU. CUKE VS. J.C.I.T. (TDS), JAIPUR. TAN NO. JPRR 05977 G VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. POONAM ROY (DCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 19/05/2017 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 19/05/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 20/01/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BENCH, JAIPUR DATED 20/10/2016 PASSED IN ITA NO. 719/JP/2016 FOR THE ASSESSMENT YE AR 2011-12. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 719/JP/2016 FOR THE ASSESSMENT YEAR 2011-12 AGAINST THE ORDER OF LE ARNED CIT(A)-III, JAIPUR DATED 18/05/2016. THIS BENCH OF THE ITAT, JAI PUR HAS DECIDED THE M.A. NO. 13/JP/2017 RAJESH KR. AGARWAL VS JCIT (TDS) 2 APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING DECIS ION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD. ( 1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEAL. 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 19/10/2016 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT THE NOTICE FIXING TH E HEARING OF CASE ON 19/10/2016 WAS RECEIVED BY THE ASSESSEE ON 15/10/201 6. THIS WAS THE FIRST DATE OF HEARING OF THE CASE AND INADVERTENTLY THE ASSESSEE COULD NOT COMMUNICATE TO THE LOCAL COUNSEL REGARDING RECEIVIN G OF NOTICE. HE ALSO SUBMITTED THAT WHEN HE REALIZED THE SERIOUSNESS OF THE MATTER, IMMEDIATELY COMMUNICATED TO THE COUNSEL ABOUT FIXAT ION OF THE CASE AND THE LD. COUNSEL TURN BEFORE THE HONBLE BENCH FOR A RGUMENT AT ABOUT 1.00 P.M. BUT AT THAT TIME, EX PARTE ORDER HAS BEEN PASS ED. IN THIS REGARD, THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT AND REITERATED THE SAME THING AS STATED ABOVE. THEREFORE, HE PRAYED TO RECALL THE HONBLE IT AT ORDER DATED 20/10/2016. THE D.R. HAS NOT RAISED ANY SERIOUS OBJE CTION IF THE HONBLE BENCH RECALL THE EX PARTE ORDER DATED 20/10/2016. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT TH E DUE TO MISSING OF ATTENTION OF THE ASSESSEE, HE COULD NOT COMMUNICATE THE INFORMATION REGARDING RECEIVING OF NOTICE TO THE LD. COUNSEL AN D WHICH WAS TAKEN M.A. NO. 13/JP/2017 RAJESH KR. AGARWAL VS JCIT (TDS) 3 INADVERTENTLY DUE TO LACK OF KNOWLEDGE. AFTER CONSID ERING ALL THESE FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, I RECALL ORDER DATED 20/10/2016 PASSED BY THIS BENCH IN ITA NO. 719/JP/2 016. ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED AND DA TE OF HEARING OF THE APPEAL IS GIVEN IN OPEN COURT FOR 03/07/2017. THE RE GISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABOVE DATE IN REGULAR HEARING. 5. IN THE RESULT, THE PRESENT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19/05/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 19 TH MAY, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAJESH KUMAR AGARWAL, JHUNJHUNU. 2. IZR;FKHZ @ THE RESPONDENT- THE J.C.I.T. (TDS), JAIPUR. 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 (M.A. 13/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR