SHRI MURLI MANOHAR GUPTA, Kota V. ITO, Kota

MA 15/JPR/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3014 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 13-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NEENA JEPH
• Assessee Lawyers: S K GOGRA; S S GOGRA

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 VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM M.A. NO. 15/JP/2015 (ARISING OUT OF I.T.A. NO. 481/JP/2012) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2006-07 MURLI MANOHAR GUPTA, S/O- SHRI BAL CHAND GUPTA, 1523-A, R.K. PURAM, KOTA (RAJ.) CUKE VS. THE I.T.O. WARD 2(2), KOTA, (RAJ). LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AFBPG 5438 G VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI S.S. GOGRA & SHRI S.K. GOGRA (ADV) JKTLO DH VKSJ LS @ REVENUE BY : MRS. NEENA JEPH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 22/05/2015 ?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 22/05/2015 VKNS'K @ ORDER PER T.R. MEENA, AM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON AGAINST THE ORDER OF THIS BENCH OF ITAT, JAIPUR IN ITA NO. 481/JP/2012 FOR A.Y. 2006-07, WHICH WAS PASSED ON 11/02/2015. M.A. NO. 15/JP/2015_ MURLI MANOHAR GUPTA VS. ITO 2 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 481/JP/2012 FOR A.Y. 2006-07 AGAINST THE ORDER OF LEARNED CIT(A), KOTA DA TED 27/03/2012. THIS BENCH OF THE ITAT, JAIPUR HAS DECIDED APPEAL IN ABSE NCE OF THE ASSESSEE BY APPLYING DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESS EES APPEAL. 3. THE ASSESSEE FILED THIS M.A. AND SUBMITTED THAT H IS COUNSEL SHRI SUNIL KUMAR GOGRA, FCA COULD NOT APPEAR ON THE DATE OF HE ARING BEFORE THE HONBLE ITAT BECAUSE HIS FATHER SHRI SHYAM SUNDER GOGRA, AGE D 69 YEARS WAS SERIOUSLY ILL AND REMAINED ADMITTED IN THE SANTOKAB AD DURLABHJI MEMORIAL HOSPITAL AND WAS UNDER TREATMENT OF DR. G.R. SINGHVI FROM 02/12/2014 TO 28/12/2014 AND THEREAFTER HE IS CONTINUOUSLY UNDER THE TREATMENT OF SAID DOCTOR AND ADVISED TO TAKE MEDICINES FOR ABOUT 2-3 MONTHS FROM TIME TO TIME. UNDER SUCH CIRCUMSTANCES, SHRI SUNIL KUMAR GO GRA COULD NOT APPEAR BECAUSE HE HAS TO LOOK AFTER HIS OLD AGED FATHER AN D REMAINED UNDER MENTAL PRESSURE AND DID NOT SIT IN THE OFFICE. HE WAS UNDER THIS BONAFIDE IMPRESSION THAT HIS COUNSEL SHRI SUNIL KUMAR GOGRA WILL ATTEND THE CASE. IN SUPPORT OF THIS CONTENTION, THE ASSESSEE HAS ENCLOSED THE FOLLOWING DOCUMENTS:- (A) DISCHARGE CERTIFICATE OF THE HOSPITAL OF SHRI SHYAM SUNDER GOGRA. (B) TREATMENT ADVISED BY DR. G.R. SINGHVI AFTER DIS CHARGE. (C) TREASURY RECEIPT OF FEE OF RS. 50/- PAID ON 10/ 3/2015. M.A. NO. 15/JP/2015_ MURLI MANOHAR GUPTA VS. ITO 3 (D) CERTIFIED ORDER DATED 11/2/2015 BY WHICH THE SA ID APPEAL IS DISMISSED IN DEFAULT (DECIDED EX PARTE) (E) AFFIDAVIT OF MURLI MANOHAR GUPTA (APPLICANT, A PPELLANT) (F) AUTHORITY LETTER IN FAVOUR OF SHRI S.K. GOGRA, FCA. THEREFORE, HE PRAYED TO RECALL THE EX PARTE ORDER D ATED 11/02/2015. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH R ECALL THE EXPARTE ORDER DATED 11/02/2015. 4. IN VIEW OF THE ABOVE FACTS AS WELL AS THE SUBMISSI ON OF THE ASSESSEE, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAS A P LAUSIBLE REASON FOR NOT APPEARING BEFORE THIS BENCH ON THE DATE FIXED OF TH E HEARINGS, THEREFORE, FOR THE INTEREST OF JUSTICE, WE RECALL ORDER DATED 11/02 /2015 PASSED BY THIS BENCH IN ITA NO. 481/JP/2012 FOR A.Y. 2006-07 AND THE PRE SENT M.A. FILED BY THE ASSESSEE IS ALLOWED AND DATE OF HEARING OF THE APPEA L IS GIVEN IN OPEN COURT FOR 03/08/2015. THE REGISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABOVE DATE IN REGULAR HEARING. NO SEPARATE NOTICE IS REQUIRED TO BE SENT FOR BOTH THE PARTIES. 5. IN THE RESULT, THIS M.A. APPLICATION IS ALLOWED. SD/- SD/- VKJ-IH-RKSYKUH VH-VKJ-EHUK (R.P.TOLANI) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 22 ND MAY, 2015 M.A. NO. 15/JP/2015_ MURLI MANOHAR GUPTA VS. ITO 4 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- MURLI MANOHAR GUPTA, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 2(2), KOTA, (RAJ). 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 (M.A. 15/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR