KRISHAN KUMAR BATRA, Alwar V. ITO, Alwar

MA 139/JPR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6226 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P MEENA

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 FOT; IKY JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M M.A. NO. 139/JP/2017 (ARISING OUT OF ITA NO. 236/JP/2017) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2011-12 KRISHAN KUMAR BATRA, B-1, NEW SUBJI MANDI, ALWAR. CUKE VS. ITO, WARD 2(3), ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. ACOPK 2586 P VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI ROHAN SOGANI (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 09/02/2018 MN?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 09/02/2018 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 21/09/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 16/05/2017 PASSED IN ITA NO. 236/JP/2017 FOR THE AS SESSMENT YEAR 2011-12. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 236/JP/2017 FOR THE ASSESSMENT YEAR 2011-12 AGAINST THE ORDER O F LEARNED CIT(A), ALWAR DATED 03/02/2017. THIS BENCH OF THE ITAT, JAIPUR HAS DECIDED M.A. NO. 139/JP/2017 KRISHAN KR BATRA VS ITO 2 THE APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING D ECISION 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 15/05/20 17 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT INFORMATIO N REGARDING DATE OF HEARING HAS NOT BEEN COMMUNICATED TO THE COUNSEL ON TIME, AS A RESULT, THE COUNSEL HAS NOT APPEARED BEFORE THE HON BLE BENCH ON THE DATE OF HEARING. IN THIS REGARD, THE ASSESSEE HIMSE LF HAS ALSO FILED AN AFFIDAVIT. THEREFORE, HE PRAYED TO RECALL THE HONBL E ITAT ORDER DATED 16/05/2017. THE D.R. HAS OPPOSED THE PRAYER OF THE ASSESSEE REGARDING RECALLING OF THE ORDER OF THE HONBLE ITA T. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT H E DID NOT RECEIVE THE INFORMATION REGARDING APPEARANCE BEFORE THE BEN CH, DUE TO WHICH, HE COULD NOT APPEAR BEFORE THE BENCH ON TIME. HE HA S PLAUSIBLE REASON TO NOT TO APPEAR BEFORE THE BENCH. AFTER CONSIDERIN G ALL THESE FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, WE REC ALL ORDER DATED 16/05/2017 PASSED IN ITA NO. 236/JP/2017. ACCORDING LY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED AND DATE OF HE ARING OF THE APPEAL M.A. NO. 139/JP/2017 KRISHAN KR BATRA VS ITO 3 IS GIVEN IN OPEN COURT FOR 27/03/2018. THE REGISTRY 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 09/02/2018. SD/- SD/- FOT; IKY JKO HKKXPAN (VIJAY PAL RAO) (BHAGCHAND) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK TKTK TK;IQJ ;IQJ;IQJ ;IQJ @ @@ @ JAIPUR FNUKAD @ DATED:- 09 TH FEBRUARY, 2018. *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI KRISHAN KUMAR BATRA, ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 2(3), ALWAR. 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. 139/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR