SMT. SATINDER KAUR, LUDHIANA V. INCOME TAX OFFICER, Alwar

MA 140/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3751 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA JHA CIT DHK

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; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM M.A. NO. 140/JP/2018 ( ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 354/JP/2018) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14. SMT. SATINDER KAUR HOUSE NO. 2423, SECTOR 32A, LUDHIANA, PUNJAB. CUKE VS. THE INCOME TAX OFFICER, WARD 1(4), ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. CFYPK 7733 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJENDRA JHA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08.03.2019. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 08/03/2019. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESS EE IS SEEKING RECALLING OF THE ORDER DATED 05.07.2018 OF THIS TRIBUNAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON PROSECUTION. 2. WE HAVE HEARD THE LD. A/R AS WELL AS THE LD. D/R AND CAREFULLY PERUSED THE IMPUGNED ORDER AS WELL AS THE REASONS EXPLAINED BY THE ASSESSEE IN THE AFFIDAVIT. THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRI BUNAL FOR NON PROSECUTION AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE. WE FURT HER NOTE THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED ON THE VERY FIRST DATE OF HE ARING DESPITE THE NOTICE ISSUED THROUGH RPAD. NOW THE ASSESSEE HAS EXPLAINED THE R EASONS FOR NON APPEARANCE THAT SHE WAS NOT IN THE TOWN AND ALSO NOT RECEIVED THE NOTICE ISSUED BY THE TRIBUNAL FOR THE DATE OF HEARING ON 04.07.2018. THUS THE AS SESSEE HAS PLEADED THAT THE NON 2 MA NO. 140/JP/2018 SMT. SATINDER KAUR, LUDHIANA. ATTENDANCE OF HEARING ON 04.07.2018 IS ON ACCOUNT O F NON RECEIPT OF NOTICE OF HEARING. HAVING REGARD TO THE FACTS AND CIRCUMSTAN CES OF THE CASE WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED ON THE FIRST HEARING AND THERE IS NO ACKNOWLEDGEMENT ON RECORD REGARDING SERVICE OF NOTICE ISSUED TO THE ASSESSEE AS WELL AS THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINI AND NOT ON MER ITS, THEREFORE, THE IMPUGNED ORDER DATED 5 TH JULY, 2018 IS RECALLED AND THE APPEAL OF THE ASSESS EE IS RESTORED TO ITS ORIGINAL NUMBER AND STAGE. 3. THE REGISTRY IS DIRECTED TO LIST THE APPEAL OF T HE ASSESSEE FOR FRESH HEARING ON 6 TH MAY, 2019. THE DATE OF HEARING OF THE APPEAL HAS BEEN ANNOUNCED IN THE OPEN COURT AND HAS BEEN NOTED DOWN BY BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICE SHALL BE ISSUED IN THIS REGARD. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 08/03/ 2019. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 08/03/2019. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SMT. SATINDER KAUR, LUDHIANA (PUN JAB). 2. THE RESPONDENT THE ITO WARD 1(4), ALWAR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 140/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 140/JP/2018 SMT. SATINDER KAUR, LUDHIANA. 4 MA NO. 140/JP/2018 SMT. SATINDER KAUR, LUDHIANA.