JHABAR SINGH, Jaipur V. ITO, Jaipur

MA 157/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5226 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 26-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK
• Keywords: Reasonable cause

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 DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YA DAV, AM M.A. NO. 157/JP/2016 (ARISING OUT OF ITA NO. 912/JP/2015) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2010-11 JHABAR SINGH, B-31, SANJAY COLONY, NEHRU MARG, JAIPUR. CUKE VS. ITO, WARD 4(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AFEPS 6508 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ R ESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI MANISH AGARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI R.A. VERMA (ADDL.CIT) LQUOKBZ DH RKJH[K @ DATE OF HEARING : 23/12/2016 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 03/01/2017 VKNS'K@ ORDER PER: KUL BHARAT, J.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 20/10/2016 SEEKING RECALLING OF THE ORDER OF THE ITAT, JAIPUR B ENCH, JAIPUR DATED 13/05/2016 PASSED IN ITA NO. 912/JP/2015 FOR A.Y. 2 010-11. 2. AT THE OUTSET, THE AR OF THE ASSESSEE HAS SUBMIT TED THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION . HE SUBMITTED THAT AN APPLICATION FOR SEEKING ADJOURNMENT WAS FILED ON 22/4/2016 BUT THAT WAS MA 157/JP/2016_ JHABAR SINGH VS. ITO 2 NOT PLACED ON RECORD BY THE REGISTRY, THEREFORE, UN DER THESE FACTS, THERE IS A MISTAKE APPARENT FROM THE RECORD AND THERE WAS A REA SONABLE CAUSE FOR NON-APPEARING BEFORE THE HONBLE BENCH. 3. ON THE CONTRARY, THE LD SR. DR HAS OPPOSED THE S UBMISSIONS OF THE LD. AR OF THE ASSESSEE 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. WE FIND THAT THE APPEAL WAS DISMISSED FOR WANT OF PROSECUTION. HOWEVER, THE LD. COUNSEL OF THE ASSESSEE HAS SUBMITTED THAT THERE WAS A REASONABLE CAUSE FOR NON- APPEARANCE. AN AFFIDAVIT TO THIS EFFECT IS ALSO FILED. AFTER CONSI DERING THE SUBMISSIONS AS MADE IN THE AFFIDAVIT, WE ARE OF THE CONSIDERED VIEW THAT THERE IS A REASONABLE CAUSE FOR NON-APPEARANCE, THEREFORE, WE H EREBY RECALL THE ORDER DATED 13/05/2016 PASSED IN ITA NO. 912/JP/2015 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEARING ON 09/2/2017. 5. IN THE RESULT, THIS M.A. OF THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 03/01/2017. SD/- SD/- FOE FLAG ;KNO DQY HKKJR (VIKRAM SINGH YADAV) (KUL BHARAT) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03 RD JANUARY, 2017. MA 157/JP/2016_ JHABAR SINGH VS. ITO 3 * RANJAN VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI JHABAR SINGH, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD 4(1), 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 (MA NO. 157/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR