RATAN CHAND RANKA, Jaipur V. ITO, Jaipur

MA 155/JPR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5093 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI
• Assessee Lawyers: RAM SINGH

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. 155 & 156/JP/2016 (ARISING OUT OF ITA NOS. 231 & 232/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEARS: 2009-10 & 2011-12 RATAN CHAND RANKA, 36, VAISHALI NAGAR, MANSAROVAR COLONY, AJMER. CUKE VS. ITO, WARD-2(1), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AKEPR 7997 M VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI RAM SINGH JKTLO DH VKSJ LS @ REVENUE BY : SMT. POONAM RAI LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 19/12/2016 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 20/12/2016 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED BOTH THE MISC. APPLICATIONS ON 17/10/2016 AGAINST THE ORDER OF THE ITAT, JAIPUR BENCH, JAIPUR DATED 22/08/2016 PASSED IN ITA NO. 231 & 232/JP/2016 FOR A.Y. 2009-1 0 & 2011-12. 2. IN THESE CASES, THE ASSESSEE FILED APPEAL VIDE I TA NOS. 231 & 232/JP/2016 FOR A.Y. 2009-10 & 2011-12 AGAINST THE ORDER OF LEARNED M.A. NO. 155 & 156/JP/2016 RATAN CHAND RANKA VS. ITO 2 CIT(A), AJMER DATED 28/01/2016. THIS BENCH OF THE IT AT, JAIPUR HAS DECIDED APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYI NG DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA ( P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEALS. 3. THE ASSESSEE FILED THESE MISC. APPLICATIONS AND E XPLAINED THE REASONS AS TO WHY THE HEARING OF APPEALS ON 22/08/2 016 COULD NOT BE ATTENDED. THE ASSESSEE HAS FILED AN AFFIDAVIT AND SU BMITTED THAT THE ASSESSEE IS A SENIOR CITIZEN AND MET WITH AN ACCIDEN T AND BECAME ORTHOPEDICALLY HANDICAPPED DURING THE RELEVANT PERI OD, THEREFORE, COULD NOT ATTEND THE COURT ON THE DATE OF HEARING. THEREFO RE, HE PRAYED TO RECALL THE HONBLE ITAT ORDER DATED 22/08/2016. THE D .R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL TH E EX PARTE ORDER DATED 22/08/2016. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT HE MET WITH AN ACCIDENT AND BECAME ORTHOPEDICALLY HANDICAPPED DURI NG THE RELEVANT PERIOD. AFTER CONSIDERING ALL THESE FACTS AND CIRCU MSTANCES AND IN THE INTEREST OF JUSTICE, I RECALL ORDER DATED 22/08/201 6 PASSED BY THIS BENCH IN ITA NO. 231 & 232/JP/2016 FOR THE A.Y. 2009-10 A ND 2011-12. ACCORDINGLY THE PRESENT M.AS. FILED BY THE ASSESSEE ARE ALLOWED AND DATE OF HEARING OF THE APPEAL IS GIVEN IN OPEN COUR T FOR 31/1/2017. THE M.A. NO. 155 & 156/JP/2016 RATAN CHAND RANKA VS. ITO 3 REGISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABO VE DATE IN REGULAR HEARING. 5. IN THE RESULT, BOTH THE MISC. APPLICATIONS ARE A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/12/2016. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 20 TH DECEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RATAN CHAND RANKA, AJMER. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD-(2)1, AJMER. 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. 155 & 156/JP/2016) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR