MOHAN GUPTA, BHIWADI V. ACIT, Alwar

MA 130/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5453 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 17-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS L E{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA - @ M A NO. 130 /JP/16 ( ARISING OUT OF ITA NO. 82 /JP/201 3 ) FU/KZKJ.K O 'K Z@ ASSESSMENT Y EAR : 200 6 - 0 7 MOHAN GUPTA PRO P . M/S COMPETENT BUILDE RS, 6/24, UIT COLONY, BHIWADI RAJ. CUKE VS. A.C.I.T., CIRCULE - 2 ALWAR. LFKK;H YS[KK LA - @THVKBZVKJ LA - @ PAN NO. A BOPG 3984 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE B Y : SHRI KRANTI MEHTA (CA) JKTLO DH VKSJ LS@ REVENUE BY :SHRI R.A. VERMA ( A DD. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 1 7. 02 .201 7 ?KKS 'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 20 / 02 /201 7 . VKNS'K@ ORDER PER SHRI VIKR AM SINGH YADAV, A.M. THIS SUBJECT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE AGAINST THE EX - PARTE ORDER DATED 04.04.2016 PASSED BY THE CO - ORDINATE BENCH DISMISSING THE APPEAL FILED BY THE ASSESSEE ON ACCOUNT OF NON APPEAR ANCE . 2. IN ITS O RDER , THE CO - ORDINATE BENCH HAS STATED THAT NOTICE OF HEARING HAS BEEN RETURNED BY THE POSTAL D EPARTMENT STATING THAT THE ASSESSEE HAS LEFT THE LAST STATED ADDRESS AND THE ASSESSEE HAS NOT INTIMATED THE NEW ADDRESS TO THE ITAT. IN THE LIGHT OF THAT , IT WAS HELD THAT THE ASSESSEE WAS NOT INTERESTED IN PURSUING THE APPEAL BEFORE THE ITAT AND HENCE, IT WAS DISMISSED EX - PARTE . MA NO. 130 /JP/16 MOHAN GUPTA, PRO P M/S COMPETENT BUILDERS V. ACIT, CIRCLE - 2, ALWAR 2 3. IN ITS SUBJECT MISC. APPLICATION THE ASSESSEE HAS SUBMITTED THAT THE NOTICE FOR HEARING WAS NOT RECEIVED BY HIM, OTHERWIS E H E WOULD HAVE DEFINITELY ATTEND ED THE HEARING ON THE SCHEDULED DATE AS FIXED BY THE ITAT AND HAS ALSO SUBMITTED AN AFFIDAVIT I N THIS REGARD . F URTHER , DURING THE COURSE OF HEARING , HE SUBMITTED THAT THERE IS NO CHANGE IN THE ADDRESS OF THE ASSESSEE AS LAST INTI MATED TO THE ITAT AT THE TIME OF FILING OF THE APPEAL AND HENCE THERE WAS NO NECESSITY FOR INTIMATING ANY NEW ADDRESS . REGARDING THE NOTICE RETURNED BY THE POSTAL D EPARTMENT STATING THAT THE ASSESSEE HAS LEFT THE PLACE , THE LD AR SUBMITTED THAT HE IS NOT A WARE ON WHAT BASIS THE POSTAL DEPARTMENT HAS STATED THE SAID REASON FOR NON - DELIVERING THE NOTICE AND FOR ANY SUCH APPARENT ERROR AND MIS - COMMUNICATION ON PART OF THE POSTAL DEPARTMENT, THE ASSESSEE SHOULD NOT BE PENALISED AND SHOULD BE GIVEN ONE MORE OPPO RTUNITY TO REPRESENT ITS CASE. 4. ON THE CONTRARY, THE LD. D/R OPPOSED THE SUBMISSION. 4. AFTER HEARING BOTH THE PARTIES AND IN THE INTEREST OF JUSTICE, THE EX - PARTE ORDER PASSED B Y THE CO - ORDINATE BENCH DATED 04 .04.2016 IS HEREBY RECALLED AND THE R EGISTRY IS DIRECTED TO FIX THE MATTER TO HEAR THE ARGUMENTS OF BOTH THE PARTIES O N MERIT ON 10 .04.2017. THE PARTIES, ARE AT LIBERTY, TO FILE THE PAPERBOOK ONE WEEK IN ADVANCE OF THE SCHEDULED HEARING. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION FI LED BY THE A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/02/2017. SD/ - SD/ - ( KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED: - 20/02/2017. SANTOSH VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: MA NO. 130 /JP/16 MOHAN GUPTA, PRO P M/S COMPETENT BUILDERS V. ACIT, CIRCLE - 2, ALWAR 3 1. VIHYKFKHZ@ THE APPELLANT - MOHAN GUPTA, PRO P M/S COMPETENT BUILDERS, BHIWADI. 2. IZR;FKHZ@ THE RESPONDENT - ACIT, ALWAR. 3. VK;DJ VK;QDR@ THE CIT 4. VK;DJ VK;QDRVIHY@ THE CIT (A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE ( M A NO. 130 /JP/201 6 ) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR