SHRI AJAY KUMAR GUPTA, JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR

MA 22/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3794 (ITAT-JAIPUR)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 13-03-2019
• Court: TRIBUNAL

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 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. 22/JP/2019 (ARISING OUT OF ITA NO. 143/JP/2018) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2014-15 SHRI AJAY KUMAR GUPTA D-160, GANGA PATH, KABIR MARG, BANIPARK, JAIPUR (RAJ.) CUKE VS. THE DCIT, CIRCLE-3, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ACBPG 8729 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI R.S. PUNIA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJENDRA JHA (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 12/04/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 15/04/2019 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 CO-ORDINATE BENCH IN ITA NO. 143/JP/2018 DATED 20.10.2018 WHEREIN THE AP PEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON-PROSECUTION. 2. DURING THE COURSE OF HEARING, THE LD AR SUBMITTE D THAT ON THE SCHEDULED DATE OF HEARING, HE COULD NOT ATTEND THE HEARING DUE TO HEAVY TRAFFIC CONGESTION DUE TO ONGOING AGITATION I N THE CITY AND BY THE M.A. NO. 22/JP/2019 SHRI AJAY KUMAR GUPTA VS DCIT 2 TIME, HE REACHED THE COURT, THE MATTER WAS ALREADY HEARD. IN SUPPORT, HE HAS FILED AN AFFIDAVIT WHICH IS PLACED ON RECORD . 3. AFTER HEARING BOTH THE PARTIES, WE FIND THE EXPL ANATION SO SUBMITTED BY THE LD AR FOR NON-APPEARANCE ON THE SC HEDULED DATE OF HEARING AS REASONABLE. THE AFFIDAVIT IN SUPPORT OF HIS REQUEST IS PLACED ON RECORD. GIVEN THAT THE MATTER WAS NOT DECIDED ON MERITS, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE HEREBY RECALL THE EX-PARTE ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 143/JP/20 18 DATED 20.12.2018. 4. THE REGISTRY IS DIRECTED TO LIST THE MATTER FOR HEARING ON MERITS ON 22.05.2019. AS PRONOUNCED IN THE OPEN COURT, SEPARA TE NOTICE OF HEARING IS DISPENSED WITH. THE PARTIES ARE AT LIBER TY TO FILE PAPERBOOK, IF ANY, ONE WEEK IN ADVANCE OF THE SCHEDULED DATE OF H EARING. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED WITH ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 15/04/2019. 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:- 15/04/2019. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI AJAY KUMAR GUPTA, JAIPUR. M.A. NO. 22/JP/2019 SHRI AJAY KUMAR GUPTA VS DCIT 3 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCLE- 3, 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. 22/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR