SHRI ARPIT MAMODIA, JAIPUR V. INCOME TAX OFFICER, JAIPUR

MA 153/JPR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6076 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 30-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SL GUPTA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER M.A. NO. 153/JP/2017 (ARISING OUT OF ITA NO. 625/JP/2017) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2012-13 ARPIT MAMODIA, PROP.- M/S SAMRIDHI ENTERPRISES, E-26, JANPATH MARG, SHASTRI NAGAR, JAIPUR. CUKE VS. ITO, WARD-4(5), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. BBIPM 4555 Q VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI S.L. GUPTA JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJENDRA JHA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 05/01/2018 MN?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 08/01/2018 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 22/11/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 14/09/2017 PASSED IN ITA NO. 625/JP/2017 FOR THE AS SESSMENT YEAR 2012-13. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 625/JP/2017 FOR THE ASSESSMENT YEAR 2012-13 AGAINST THE ORDER O F LEARNED CIT(A)-2, M.A. NO. 153/JP/2017 ARPIT MAMODIA VS ITO 2 JAIPUR DATED 30/05/2017. THIS BENCH OF THE ITAT, JA IPUR HAS DECIDED 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 14/09/20 17 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT NO NOTICE FIXING THE DATE OF HEARING FOR 14/09/2017 WAS RECEIVED. IN THIS REGARD , THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT. IN THE AFFIDAVIT HE HAS AL SO SUBMITTED THAT NO NOTICE FOR APPEARING ON 14/09/2017 BEFORE THE HONB LE BENCH WAS RECEIVED BY THE ASSESSEE NOR HIS COUNSEL. THEREFORE, HE PRAYED TO RECALL THE HONBLE ITAT ORDER DATED 14/09/2017. THE D.R. HA S NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL THE EX PARTE ORDER DATED 14/09/2017. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT TH E DATE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE, INADVERTEN TLY, THEREFORE, HE COULD NOT APPEAR BEFORE THE BENCH. AFTER CONSIDERIN G ALL THESE FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, I REC ALL ORDER DATED 14/09/2017 PASSED BY THIS BENCH IN ITA NO. 625/JP/2 017. ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED AN D DATE OF HEARING OF M.A. NO. 153/JP/2017 ARPIT MAMODIA VS ITO 3 THE APPEAL IS GIVEN IN OPEN COURT FOR 20/02/2018. TH E REGISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABOVE DATE IN R EGULAR HEARING. 5. IN THE RESULT, THE PRESENT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/01/2018. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ TK;IQJ TK;IQJ TK;IQJ @ @@ @ JAIPUR FNUKAD @ DATED:- 08 TH JANUARY, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI ARPIT MAMODIA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 4(5), JAIPUR. 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. 153/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR