SHRI RANJEET SINGH YADAV HUF, JAIPUR V. INCOME TAX OFFICER, JAIPUR

MA 130/JPR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2830 (ITAT-JAIPUR)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 04-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA
• Assessee Lawyers: ANIL BHANDARI

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 FOT; IKWY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ MA NO.130/2018 (ARISING OUT OF ITA NO. 838/JP/2017 RANJEET SINGH YADAV (HUF) PLOT NO. 146 AVADHPURI JHOTWARA, JAIPUR. CUKE VS. THE ITO, WARD- 3(1), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAGHR 2433 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI ANIL BHANDARI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJ MEHRA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 26/10/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 26/10/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE AGAINST THE EX-PARTE ORDER PASSED BY THE C O-ORDINATE BENCH IN ITA NO. 838/JP/2017 DATED 04.04.2018 WHEREIN THE CO ORDINATE BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON- P ROSECUTION. 2. DURING THE COURSE OF HEARING, THE LD AR SUBMITTE D THAT ON THE SCHEDULED DATE OF HEARING, THE LD AR COULD NOT ATTE ND THE HEARING DUE TO ILL HEALTH OF HIS CLOSE RELATIVE. IN SUPPORT, HE HAS FILED THE NECESSARY AFFIDAVIT WHICH IS PLACED ON RECORD. M.A. NO. 130/JP/2018 RANJEET SINGH YADAV (HUF) VS. ITO 2 3. THE LD. DR IS HEARD WHO HAS OPPOSED THE MISCELLA NEOUS APPLICATION. 4. AFTER HEARING BOTH THE PARTIES, WE FIND THAT NON -APPEARANCE OF THE ASSESSEE DUE TO ILL HEALTH IS A REASONABLE CAUS E WHICH IS SUPPORTED BY THE AFFIDAVIT FILED BY THE ASSESSEE AND WHICH HA S NOT BEEN DISPUTED BY THE REVENUE. FURTHER, THE ORDER HAS NOT BEEN PAS SED ON MERITS AND THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY , WE HEREBY RECALL THE EX-PARTE ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 83 8/JP/2017 DATED 04.04.2018. 5. THE REGISTRY IS DIRECTED TO LIST THE MATTER FOR HEARING ON MERITS ON 27.12.2018. AS PRONOUNCED IN THE OPEN COURT, SEPARA TE NOTICE OF HEARING IS DISPENSED WITH. THE PARTIES ARE AT LIBER TY TO FILE PAPERBOOK, IF ANY, ONE WEEK IN ADVANCE OF THE SCHEDULED DATE OF H EARING. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED WITH ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 26/10/2018. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 26/10/2018. * SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- RANJEET SINGH YADAV (HUF), JAIPUR. M.A. NO. 130/JP/2018 RANJEET SINGH YADAV (HUF) VS. ITO 3 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-3(1), 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. NO. 130/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR