NAWAL KISHORE AGARWAL, Kota V. ITO, Jaipur

MA 17/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5708 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 03-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K MEHTA DHK

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. 17/JP/2017 (ARISING OUT OF ITA NO. 518/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2007-08 NAVAL KISHORE AGRAWAL, 4-C-7, TALWANDI, KOTA. CUKE VS. INCOME TAX OFFICER, WARD 6(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABSPA 0032 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI V.K. MEHTA. LQUOKBZ DH RKJH[K @ DATE OF HEARING: 19/05/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 08/06/2017 VKNS'K@ ORDER PER: KUL BHARAT, J.M. THE ASSESSEE HAS FILED THIS MISC. APPLICATION ON 30 /01/2017 SEEKING RECALLING OF THE ORDER OF THE ITAT, JAIPUR BENCH, JA IPUR DATED 21/12/2016 PASSED IN ITA NO. 518/JP/2016 FOR A.Y. 2007-08. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 518/JP/2016 FOR A.Y. 2007-08 AGAINST THE ORDER OF LEARNED CIT(A)-II, JAIPUR DATED 24/02/2016. THIS BENCH OF THE ITAT, JAIPUR HAS DECIDE D APPEAL IN ABSENCE MA 17/JP/2017_ NAVAL KISHORE AGRAWAL VS ITO 2 OF THE ASSESSEE AND DISMISSED THE APPEAL BY CONFIRM ING THE ORDER OF THE LD. CIT(A). 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 21/12/2016 COULD NOT BE ATTENDED. HE SUBMITTED THAT THIS CASE WAS FIRST FIXED FOR HEARING ON 21/09/2016, WHICH WAS ADJOURNED TO 09/11/2016. ON THIS DATE, THERE WAS NO BENCH AND THEREFORE THE CASE WAS ADJOURNED TO 21/12/2016. IN T HE MEANWHILE, THE ASSESSEE ENGAGED M/S KALANI & COMPANY FOR ARGUING T HIS MATTER AND INFORMED THE DATE OF HEARING AS 19/12/2016. ACCORDI NGLY, A PAPER BOOK WAS FILED BEFORE THE HONBLE BENCH ON 18/11/2016 WHER E THE DATE OF HEARING IS MENTIONED AS 19/12/2016. ON 19/12/2016 T HE LD AR FOUND THAT THIS CASE IS NOT LISTED AND THEREFORE, IN THIS BACK GROUND THE HEARING OF THE CASE WAS ACTUALLY FIXED ON 21/12/2016 MISSED HIS ATT ENTION. HE ALSO SUBMITTED THAT THE HONBLE BENCH IN PAGE NO. 2, LAS T PARA HAS OBSERVED THAT NO PAPER BOOK HAS BEEN FILED ON BEHALF OF THE ASSESSEE WHEREAS THE PAPER BOOK WAS FILED ON 18/11/2016. THE PAPER BOOK WAS ALSO NOT CONSIDERED WHILE PASSING THE ORDER. THEREFORE, HE PRA YED TO RECALL THE ORDER OF THE HONBLE BENCH AND DECIDE THE APPEAL AF TER HEARING OF THE CASE. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE H ONBLE BENCH RECALL THE EX PARTE ORDER DATED 21/12/2016. MA 17/JP/2017_ NAVAL KISHORE AGRAWAL VS ITO 3 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT DU E TO WRONG NOTING OF DATE OF CASE OF HEARING, HE COULD NOT APPEAR ON THE DATE OF HEARING. HE HAS PLAUSIBLE REASON TO NOT TO APPEAR BEFORE THE BE NCH, THEREFORE CONSIDERING ALL THESE FACTS AND CIRCUMSTANCES AND I N THE INTEREST OF JUSTICE, WE RECALL ORDER DATED 21/12/2016 PASSED BY THIS BENC H IN ITA NO. 518/JP/2016 FOR THE A.Y. 2007-08. ACCORDINGLY THE P RESENT M.A. FILED BY THE ASSESSEE IS ALLOWED AND DATE OF HEARING OF THE APPEAL IS GIVEN IN OPEN COURT FOR 22/06/2017. THE REGISTRY IS DIRECTED TO FI X THE CASE AS PER THE ABOVE DATE IN REGULAR HEARING. 5. IN THE RESULT, THIS MISC. APPLICATION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 08/06/2017. 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:- 08 TH JUNE, 2017 * RANJAN VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI NAVAL KISHORE AGRAWAL, KOTA. 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD 6(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 (MA NO. 17/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR