SUMER SINGH, Jaipur V. ACIT, Jaipur

MA 188/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5450 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 30-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA SHARMA CIT DHK
• Assessee Lawyers: ANIL KAUSHIK
• 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, 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. 188/JP/2016 (ARISING OUT OF ITA NO. 757/JP/2014) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 SHRI SUMER SINGH, PROPRIETOR, M/S. SHITAL TRANSPORT COMPANY OPP. ROAD NO. 1, VKI AREA, JAIPUR. CUKE VS. THE ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-4, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ADGPS 6147 R VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI ANIL KAUSHIK (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI SHAILENDRA SHARMA (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 2 NOV. 2016 IN ITA NO. 757/J P/2014. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS AS MADE IN THE MISCELLANEOUS APPLICATION AND SUBMITTED THAT TH E APPEAL WAS FIXED FOR THE HEARING ON 1 ST NOVEMBER 2016. THE LD. COUNSEL COULD NOT RECORD T HE DATE OF HEARING, THEREFORE, INADVERTENTLY DATE OF HEARING W AS NOT RECORDED IN DIARY OF THE COUNSEL FOR THE ASSESSEE. THE LEARNED COUNSEL SUBMI TTED THAT THE NON-APPEARANCE BEFORE THE BENCH IS NOT DELIBERATE. IN SUPPORT OF THIS CONTENTION, AFFIDAVIT OF SHRI ANIL KAUSHIK (CA) IS PLACED ON RECORD. 2 MA NO. 188/JP/2016 SHRI SUMER SINGH 3. ON THE CONTRARY, LEARNED DEPARTMENTAL REPRESENTA TIVE SHRI SHAILENDRA SHARMA OPPOSED TO SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE. HE SUBMITTED THAT THERE WAS NO REASONABLE CAUSE FOR N ON-APPEARANCE OF THE ASSESSEE. 4. WE HAVE HEARD RIVAL CONTENTIONS, PERUSED THE MAT ERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE LOWER AUTHORITIE S. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. AFTER CONSI DERING THE SUBMISSION OF THE ASSESSEE AND THE AFFIDAVIT OF THE LD. COUNSEL, WE A RE OF THE VIEW THAT THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE . THEREFORE, WE HEREBY RECALL OUR ORDER DATED 2 ND NOVEMBER 2016 IN ITA NO. 757/JP/ 2014 AND DIRECT T HE REGISTRY TO FIX THE APPEAL FOR HEARING ON 06/3/2017. 5. IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07 /02/201 7. 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- SHRI SUMER SINGH, JAIPUR 2. THE RESPONDENT- THE ACIT CIRCLE,-4,JAIPUR. 3. THE CIT, 4. THE CIT (A) 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 188/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 188/JP/2016 SHRI SUMER SINGH