SHRI DHARMENDRA MEHTA, Jaipur V. ITO, Jaipur

MA 24/JPR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2689 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 30-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: G M MEHTA

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 VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM M.A. NO. 24/JP/2014 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2006-07 SHRI DHARMENDRA MEHTA, 36, KALYAN COLONY, MALVIYA NAGAR, JAIPUR CUKE VS. THE I.T.O. WARD 5(2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AHQPM 7381 P VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI G.M. MEHTA. JKTLO DH VKSJ LS @ REVENUE BY : SHRI KAILASH MANGAL. LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 09/01/2015 ?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 16/01/2015 VKNS'K @ ORDER PER: T.R. MEENA, A.M. THE ASSESSEE HAS FILED THIS M.A. AGAINST THE ORDER OF THIS BENCH OF ITAT, JAIPUR IN ITA NO. 633/JP/2011, WHICH WAS PASSED ON 11/08/2014. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 633/JP/2011 FOR A.Y. 2006-07 AGAINST THE ORDER OF LEARNED CIT(A)-II, JAIPUR DATED 31/3/2011. THIS BENCH OF THE ITAT, JAIPUR HAS DECIDE D APPEAL IN ABSENCE 2 OF THE ASSESSEE BY APPLYING DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEAL. 3. THE ASSESSEE FILED THIS M.A. AND SUBMITTED THAT I N THIS CASE, THE ADDRESS GIVEN IN THE MEMO OF APPEAL IS OF RESIDENCE OF ASSESSEE, WHICH IS 36, KALYAN COLONY, MALVIYA NAGAR, JAIPUR. AT THIS A DDRESS, NOTICE FIXING THE DATE OF HEARING ON 14 TH AUGUST, 2014 WAS NEVER RECEIVED EITHER BY ASSESSEE OR BY ANY OF HIS FAMILY MEMBERS OR BY OTHE R KNOW PERSONS TO THE ASSESSEE. IN SUPPORT OF THIS, THE ASSESSEE SUBMITTE D A SWORN AFFIDAVIT OF EVEN DATE AFFIRMING THE FACT OF NON-RECEIPT OF SAID FIXATION NOTICE. HE ALSO SUBMITTED THAT SINCE IT IS A MISTAKE APPARENT FROM THE RECORD, THEREFORE, HE PRAYED TO RECALL THE EX PARTE ORDER DATED 11/08/201 4. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL TH E EXPARTE ORDER DATED 11/08/2014. 4. IN VIEW OF THE ABOVE FACTS AS WELL AS THE SUBMISS ION OF THE ASSESSEE, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAS A PLAUSIBLE REASON FOR NOT APPEARING BEFORE THIS BENCH ON THE DATE FIXED O F THE APPEAL, THEREFORE, FOR THE INTEREST OF JUSTICE, WE RECALL ORDER DATED 1 1/08/2014 PASSED BY THIS BENCH IN ITA NO. 633/JP/2011 FOR A.Y. 2006-07 AND T HE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED AND DATE OF HEARING OF TH E APPEAL IS GIVEN IN 3 OPEN COURT FOR 02/03/2015. THE REGISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABOVE DATE IN REGULAR HEARING. NO SEPARATE NOTI CE IS REQUIRED TO BE SENT FOR BOTH THE PARTIES. 5. IN THE RESULT, THIS M.A. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/01/2015. SD/- SD/- VKJ-IH-RKSYKUH VH-VKJ-EHUK (R.P.TOLANI) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 16 TH JANUARY, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI DHARMENDRA MEHTA, JAIPUR 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, 5(2), JAIPUR. 3. VK;DJ VK;QDRVIHY @ THE CIT(A)-II, JAIPUR. 4. VK;DJ VK;QDR @ CIT, JAIPUR 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (M.A. NO. 24/JP/2014) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR