SHRI BOMMU VENKATESWARA RAO, KOTA V. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

MA 142/JPR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1594 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 13-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA JCIT DHK
• Keywords: Reasonable cause; Bonafide mistake

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 FOE FLAG ;KNO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM M.A. NO. 142 & 143/JP/2018 (ARISING OUT OF ITA NOS. 692 & 693/JP/2017) FU/KZKJ.K O'KZ@ ASSESSMENT YEARS : 2010-11 & 2012-13 SHRI BOMMU VENKATESWARA RAO, OQH-3, JAYKAY NAGAR, KOTA, RAJASTHAN. CUKE VS. D.C.I.T., CIRCLE-2, KOTA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABOPR 7205 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI B.V. MAHESHWARI (VA) JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROSHANTA MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16/11/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 26/11/2018 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. BY WAY OF THESE MISC. APPLICATIONS, THE ASSESSEE IS SEEKING RECALLING OF THE ORDER DATED 18/07/2018 PASSED IN ITA NOS. 69 2 & 693/JP/2017 OF THIS TRIBUNAL WHEREBY THE APPEALS OF THE ASSESSEE WERE DISMISSED FOR WANT OF PROSECUTION. 2. WE HAVE HEARD THE LD AR AS WELL AS THE LD. CIT-DR AND CAREFULLY PERUSED THE REASONS EXPLAINED BY THE ASSESSEE FOR N ON-APPEARANCE BEFORE THE TRIBUNAL ON 18/7/2018. IN THE AFFIDAVIT O F ONE SHRI VIPIN GARG, C.A., THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS STATED THAT DUE TO MA 142 & 143/JP/2018_ B.VENKATESHWAR RAO VS. DCIT 2 INADVERTENCE AND BONAFIDE MISTAKE, HE COULD NOT FIL E THE APPLICATION FOR ADJOURNMENT OF HEARING DESPITE THE CLEAR INSTRUCTIO NS OF MR. B.V. MAHESHWARI, PARTNER OF B. VISHAL & COMPANY REPRESENT ING THE ASSESSEE. THUS, THE LD AR HAS PLEADED THAT NON-APPEARANCE WAS D UE TO THE BONAFIDE AND INADVERTENCE MISTAKE ON THE PART OF TH E AUTHORIZED REPRESENTATIVE FOR WHICH THE ASSESSEE SHOULD NOT BE PUNISHED. HENCE, THE IMPUGNED ORDER MAY BE RECALLED AND THE APPEALS OF T HE ASSESSEE MAY BE HEARD ON MERITS. 3. ON THE OTHER HAND, THE LD DR HAS OPPOSED THE MIS C. APPLICATIONS OF THE ASSESSEE. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS AS WELL A S THE CAUSE OF NON-APPEARANCE EXPLAINED BY THE LD AR, WE ARE SATISF IED THAT THE ASSESSEE WAS HAVING A REASONABLE CAUSE FOR NON-APPEARING BEFO RE THE TRIBUNAL ON 18/7/2018 WHEN THE APPEALS OF THE ASSESSEE WERE DISMI SSED FOR NON- PROSECUTION. FURTHER SINCE THE IMPUGNED ORDER DOES NOT DECIDE THE APPEAL OF THE ASSESSEE ON MERITS, THEREFORE, IN THE INTERE ST OF JUSTICE, WE RECALL THE IMPUGNED ORDER DATED 18/07/2018 AND RESTORE THE APPEALS OF THE ASSESSEE AT ITS ORIGINAL NUMBER AND STAGE. THE NEXT DATE OF HEARING OF THE APPEALS IS ANNOUNCED AS 15/01/2019 IN THE OPEN COUR T. THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR HEAR ING ON 15/01/2019 MA 142 & 143/JP/2018_ B.VENKATESHWAR RAO VS. DCIT 3 WHICH HAS BEEN NOTED DOWN BY THE PARTIES. ACCORDINGLY , NO FRESH NOTICE SHALL BE ISSUED IN THIS REGARD. 5. IN THE RESULT, THESE MISC. APPLICATIONS ARE ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH NOVEMBER, 2018. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 26 TH NOVEMBER, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI BOMMU VENKATESWARA RAO, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T., CIRCLE-2, KOTA. 3. VK;DJ VK;QDR @ 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 (MA NO. 142 & 143/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR