Ashok Kumar Singhani, BHILWARA V. ITO, BHILWARA

MA 20/JODH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1862 (ITAT-JODHPUR)
• Duration Of Justice: 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 01-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER MA NO.20/JODH/2014 (ARISING OUT OF ITA NO. 172/JU/2012) ASSESSMENT YEAR : 2008-09 ASHOK KUMAR SINGHANIYA, VS. I.T.O., WARD (1), PROP. M/S. RISHABH AGENCIES, BHILWARA. 1-D-11, OLD HOUSING BOARD, SHASTRI NAGAR, BHILWARA. PAN: AQPPS 3461 C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.C. PARW AL. DEPARTMENT BY : SHRI N.A. JOSHI, D.R. DATE OF HEARING : 02-04-2014 DATE OF PRONOUNCEMENT : 02-04-2014 ORDER PER N.K. SAINI, A.M. THIS MISCELLANEOUS APPLICATION DATED 21/10/2013 ARI SING OUT OF THE ORDER DATED 21/11/2012 IN ITA NO. 172/JU/2012 FOR THE A. Y. 2008-09 HAS BEEN FILED BY THE ASSESSEE STATING THEREIN AS UNDER:- 2 1. THE APPLICANT BEGS TO SUBMIT THAT HE IS RESIDIN G AT BHILWARA. THE HEARING OF THE ABOVE APPEAL WAS FILED ON 15/10/2012. ON RECEI PT OF THE NOTICE FIXING THE HEARING, THE APPELLANT AUTHORIZED SHRI G.R VERMA, A DVOCATE OF JODHPUR TO 2 APPEAR BEFORE THE HON'BLE ITAT. A POWER OF ATTORNE Y DATED 03/10/2012 WAS ALSO GIVEN TO THE ADVOCATE. 2. IT APPEARS THAT THE COUNSEL AUTHORIZED BY ME TO ARGUE MY CASE HAS NOT APPEARED ON THE DATE FIXED FOR HEARING. HON'BLE IT AT, ACCORDINGLY, DISMISSED THE APPEAL FILED BY ME FOR NON-PROSECUTION OF APPEA L. 3. THAT WHEN I RECEIVED THE SAID ORDER ON 10/12/20 12 AND APPROACHED MY COUNSEL, HE ASSURED TO MOVE AN APPLICATION FOR RECA LLING THE ORDER BUT TILL DATE HE HAS NOT TAKEN ANY ACTION. 4. THAT NOW, I HAVE CHANGED MY COUNSEL AND AUTHORI ZED CA P.C. PARWAL OF KALANI & CO., JAIPUR TO TAKE NECESSARY ACTION AND A CCORDINGLY I AM FILING THIS APPLICATION FOR RESTORATION OF THE APPEAL. IN VIEW OF ABOVE FACTS, I REQUEST TO RESTORE THE AP PEAL UNDER RULE 24 OF ITAT RULES, 1963 AND OBLIGE. THE POWER OF ATTORNEY IN FAVOUR O F CA P.C. PARWAL IS ENCLOSED. 3. DURING THE COURSE OF HEARING, LD. COUNSEL FOR TH E ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID MISC. APPLICATION AND SUB MITTED THAT THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE ON 21/11/2012 A ND IF THERE WAS ANY FAULT, THAT WAS ON ACCOUNT OF THE THEN COUNSEL FOR THE ASS ESSEE. IT WAS REQUESTED THAT THE EX-PARTE ORDER MAY BE RECALLED AS PER THE PROVISIONS CONTAI NED IN PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULE S, 1963. 4. IN HIS RIVAL SUBMISSIONS, LD. D.R. OPPOSED FOR R ECALLING OF THE ORDER DATED 21/11/2012. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND FOUND MERIT IN THE SUBMISSION OF LEARNED COUNSEL FOR THE ASSESSEE. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE APPEAL OF THE ASSESSEE WAS D ISMISSED EX-PARTE I.E. IN THE 3 ABSENCE OF THE ASSESSEE. WE, THEREFORE, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, RECALL THE EX-PARTE ORDER DATED 21/11/2012 AND THE REGISTRY IS DIRECTED TO FI X THE CASE FOR HEARING ON 07/05/2014. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 02-0 4-2014.) SD/- SD/- (HARI OM MARATHA) (N.K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 ND APRIL, 2014 VR/- COPY TO:- 1.THE APPELLANT 2. THE RESPONDENT 3. THE LD. CIT 4. THE LD. CIT(A) 5. THE DR 6. THE GUARD FILE ASSISTANT REGISTRAR ITAT, JODHPUR.