Shri Sita Ram Sharma S/o- Shri Jagdish Narayan Sharma, Bhorilal Pujari Ki Dhani, Village-Goner, Jaipur, Jaipur V. ITO Ward-7(2), Jaipur, Ward-7(2), Jaipur

MA 16/JPR/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0281 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 31-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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 BENCHE S,A 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 VK;DJ VIHY LA-@ MA NO. 16/JP/2020 (ARISING OUT OF ITA NO. 736/JP/2019) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 SHRI SITA RAM SHARMA S/O SHRI JAGDISH NARAYAN SHARMA, BHORILAL PUJARI KI DHANI, VILLAGE- GONER, JAIPUR. CUKE VS. INCOME TAX OFFICER, WARD-7(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: BPJPS 1286 R VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI MANISH AGARWAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : MISS CHANCHAL MEENA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 19/06/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 22/06/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE AGAINST THE EX-PARTE ORDER PASSED BY THE C OORDINATE BENCH IN ITA NO. 736/JP/2019 DATED 23.07.2019. M.A. NO. 16/JP/2020 SHRI SITA RAM SHARMA VS.ITO 2 2. DURING THE COURSE OF HEARING, THE LD AR SUBMITTE D THAT ON THE SCHEDULED DATE OF HEARING, THE LD AR COULD NOT ATTE ND THE HEARING AS HE WAS LITTLE LATE TO REACH THE TRIBUNAL AND BY THE TI ME, HE REACHED, THE CASE WAS CALLED FOR HEARING AND THE BENCH DISMISSED THE APPEAL EX- PARTE QUA THE ASSESSEE. IN SUPPORT, THE AFFIDAVIT OF THE COUNSEL OF THE ASSESSEE WAS PLACED ON RECORD. IT WAS FURTHER SUBM ITTED THAT IT WAS THE FIRST SCHEDULED DATE OF HEARING AND WITHOUT PROVIDI NG AN OPPORTUNITY TO THE ASSESSEE, THE MATTER HAS BEEN DECIDED EX-PARTE QUA THE ASSESSEE. IT WAS ACCORDINGLY SUBMITTED THAT THE MATTER MAY BE RECALLED AND THE ASSESSEE MAY BE ALLOWED AN OPPORTUNITY TO REPRESENT HIS CASE BEFORE THE BENCH. 3. THE LD. DR IS HEARD WHO HAS OPPOSED THE MISCELLA NEOUS APPLICATION AND SUBMITTED THAT THE ASSESSEE HAS BEE N NON-COMPLIANT SINCE BEGINNING EVEN BEFORE THE LOWER AUTHORITIES A ND IN VIEW OF THE SAME, THE ORDER PASSED BY THE BENCH SHOULD NOT BE R ECALLED AND THE APPLICATION OF THE ASSESSEE SHOULD BE DISMISSED. 4. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE RE IS A REASONABLE CAUSE FOR NON-APPEARANCE ON PART OF THE LD AR ON TH E SCHEDULED DATE OF HEARING AND AN AFFIDAVIT HAS ALSO BEEN FILED. IN T HE INTEREST OF JUSTICE AND FAIR PLAY, WE HEREBY RECALL THE EX-PARTE ORDER PASSED BY THE COORDINATE BENCH. THE REGISTRY IS DIRECTED TO LIST THE MATTER FOR HEARING ON MERITS IN DUE COURSE. THE PARTIES ARE AT LIBERTY TO FILE PAPERBOOK, IF ANY, ATLEAST ONE WEEK IN ADVANCE OF THE SCHEDULED D ATE OF HEARING. M.A. NO. 16/JP/2020 SHRI SITA RAM SHARMA VS.ITO 3 THE MISCELLANEOUS APPLICATION IS THUS ALLOWED WITH ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 22/06/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22/06/2020. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI SITA RAM SHARMA, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-7(2), 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. NO. 16/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR