GHANSHYAM TANWAR, BHIWADI V. ACIT, Alwar

MA 134/JPR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4981 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 31-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DR DHK
• Assessee Lawyers: KRANTI MEHTA

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 HKKXPUN] YS[KK LNL; ,O JH DQY HKKJR] U;KF;D L NL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHAR AT, JM MISCELLANEOUS APPLICATION NO.134/JP/2016 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 887/JP/2013) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 SHRI GHANSHYAM TANWAR PROP.: M/S. SHYAM ROADWAYS NEAR LAXMI DHARAM KANTA, BHIWADI CUKE VS. THE ACIT CIRCLE- 2 ALWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ACLPT 1023 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI KRANTI MEHTA, CA JKTLO DH VKSJ LS@ REVENUE BY :SHRI R.A. VERMA, ADDL.CIT-. DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 25/11/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 25 /11/2016 VKNS'K@ ORDER PER BHAGCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 02-06-2016 OF TRI BUNAL IN ITA NO. 887/JP/2013 FOR THE ASSESSMENT YEAR 2008-09 ON THE GROUND THAT THE NOTICE FOR FIXING THE APPEAL OF HEARING WAS RECEIVE D AFTER 02-06-2016 BY HIS SON SHRI DURGESH TANWAR. THE ASSESSEE FURTHER S UBMITS IN HIS APPLICATION THAT IF THE NOTICE HAD BEEN RECEIVED BY HIM UPTO 02-06-2016, HE WOULD HAVE ATTENDED THE CASE ON THE DATE OF HEAR ING. TO THIS EFFECT, THE LD. AR OF THE ASSESSEE FILED AN AFFIDAVIT OF THE AS SESSEE. MA NO. 134/JP/2016 SHRI GHANSHAYM TANWAR VS. ACIT, CIRCLE- 2, ALWAR . 2 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCEL LANEOUS APPLICATION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THERE WAS SUFFICIENT REASON AND ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HEARING. HENCE, WE SET ASIDE THE EX-PARTE ORDER DATED 02-06-2016 AND D IRECT THE REGISTRY TO FIX THE DATE OF HEARING OF APPEAL ON 31-01-2017 FOR WHICH BOTH THE PARTIES HAVE BEEN COMMUNICATED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED AS PRONOUNCED IN THE OPEN COURT ON 25 / 11/2016. SD/- SD/- DQY HKKJR HKKXPUN (KUL BHARAT) ( BHAGCHAND) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25 /11/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI GHANSHYAM TANWAR,BHIWADI 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CIRCLE- 2, ALWAR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 65. XKMZ QKBZY@ GUARD FILE (MA NO. 134/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR