ITO, Alwar V. LATE SH. RANVEER SING / SURYAVIR SING, Alwar

MA 185/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5451 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 28-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK
• Assessee Lawyers: SHAILENDRA VIJAY
• Keywords: Principle of natural justice

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, 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 YAD AV, AM VK;DJ VIHY LA-@ M.A NO.185/JP/2016 (ARISING OUT OF ITA NO. 875/JP/2016) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 LATE SHRI RANBIR SINGH RATHORE/SHRI SURYAVEER SINGH, ROYAL ACADEMY, OPP. INDIRA GANDHI STADIUM, MOTI DUNGRI, ALWAR. CUKE VS. THE INCOME TAX OFFICER, WARD 2(2), ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AXUPR 5638 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SHAILENDRA VIJAY JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 27.01.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 07 .02.2017 VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE SEEKING RECALLING OF THE TRIBUNALS ORDER DATED 8 TH SEPTEMBER 2016. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE APPEAL WAS FIXED FOR HEARING ON 8 TH SEPTEMBER, 2016. HE SUBMITTED THAT THE NOTICE OF INTIMATION OF DATE OF HEARING WAS NOT SERVED ON THE ASSESSEE. IN SUP PORT OF HIS CONTENTION, THE LD. COUNSEL SUBMITTED AN AFFIDAVIT OF THE ASSESSEE. T HEREFORE, HE SUBMITTED THAT FOR THE INTEREST OF NATURAL JUSTICE, AN OPPORTUNITY OF HEARING MAY KINDLY BE GIVEN TO THE ASSESSEE AND THE ORDER OF THE TRIBUNAL DATED 08.09. 2016 MAY KINDLY BE RE-CALLED. 2 MA 185/JP/2016 LATE SHRI RANBIR SINGH RATHORE. 3. ON THE CONTRARY, LD. DEPARTMENTAL REPRESENTATIV E OPPOSED THE SUBMISSION OF THE ASSESSEE. 4. WE HAVE HEARD RIVAL CONTENTIONS OF THE PARTIES. WE FIND THAT THE APPEAL WAS FIXED FOR HEARING ON 1 ST SEPTEMBER, 2016 ON WHICH DATE NO ONE APPEARED ON B EHALF OF THE ASSESSEE. IT TRANSPIRED FROM THE RECORD TH AT ON 27/7/2016 ALSO NO ONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE DATE OF HEARING WAS DULY NOTED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. AFT ER CONSIDERING THE SUBMISSIONS AND AFFIDAVIT OF THE ASSESSEE, WE DEEM IT PROPER TH AT IN THE INTEREST OF NATURAL JUSTICE, THE ASSESSEE MAY BE ALLOWED AN OPPORTUNITY TO REPRESENT HIS CASE. ACCORDINGLY, WE HEREBY RECALL OUR ORDER DATED 8 TH SEPTEMBER, 2016 AND DIRECT THE REGISTRY TO FIX THE HEARING OF APPEAL ON 08.03.2017 . 5. IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07 /02/ 2017. SD/- SD/- FOE FLAG ;KNO ( DQY HKKJR ) (VIKRAM SINGH YADAV) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 07 /2/2017 POOJA- VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- LATE SHRI RANBIR SINGH RATHORE/T P SURYAVEER SINGH, ALWAR 2. THE RESPONDENT- THE ITO WARD 2(2), ALWAR. 3. THE CIT, 4. THE CIT (A) 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 185/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA 185/JP/2016 LATE SHRI RANBIR SINGH RATHORE.