SHRI VIMAL SINGHVI, Jaipur V. ACIT, Jaipur

MA 24/JPR/2015

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4206 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 06-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MEENA

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. 24/JP/2015 (ARISING OUT OF ITA NO. 535/JP/2012) SHRI VIMAL SINGHVI PROP. M/S ADITI DIAMONDS, 80, SURAJ NAGAR (WEST) CIVIL LINES, JAIPUR. CUKE VS. THE ACIT, CIRCLE-2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AFGPS 8499 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI RAJEEV SOGANI (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI K.C. MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 28/09/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 04/10/2018 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 C O-ORDINATE BENCH IN ITA NO. 535/JP/2012 DATED 26.09.2013. 2. AT THE OUTSET, THE LD. AR HAS SUBMITTED THAT THE HONBLE SUPREME COURT HAS BEEN PLACED TO PASS AN ORDER DATED 03.08. 2018 WHEREIN THE APPEAL IS RESTORED TO THE TRIBUNAL FOR HEARING AND DECISION AFRESH IN ACCORDANCE WITH LAW. M.A. NO. 24/JP/2015 SHRI VIMAL SINGHVI. ACIT 2 3. THE HONBLE SUPREME COURT IN CIVIL APPEALS NO. 7 653-7654 OF 2018 DATED 03.08.2018 AS HELD AS UNDER:- THE INCOME TAX APPELLATE TRIBUNAL (ITAT), JAIPUR, BY AN EX-PARTE ORDER DATED 26.09.2013, ALLOWED THE APPEAL AGAINST THE DETAILED ORDER PASSED BY THE COMMISSIONER OF INCOME TAX, WHICH WAS IN FAVOUR OF THE APPELLANT HEREIN. THE REASON THAT THE APPELLATE ORD ER WAS AN EX-PARTE ORDER WAS BECAUSE, ON THAT DATE, THE APPELLANTS LA WYER COULD NOT APPEAR DUE TO A GENERAL STRIKE THAT WAS CALLED ON B EHALF OF ALL THE LAYWERS. DESPITE THE FACT THAT THIS WAS POINTED OUT TO THE HIGH COURT, THE HIGH COURT DID NOT THINK IT FIT TO INTERFERE WI TH THE SAID ORDER. WE ARE OF THE OPINION THAT IN THE INTEREST OF JUSTICE, THE MATTER BE REMANDED FOR HEARING. ACCORDINGLY, THE APPELLATE TRIBUNALS ORDER DATED 2 6.09.2013 AS WELL AS THE JUDGMENT DATED 14.11.2014 PASSED BY HIGH COURT BOTH ARE SET- ASIDE AND THE APPEAL BE RESTORED TO THE FILE OF THE ITAT, JAIPUR FOR DISPOSAL ON MERITS. 4. IN LIGHT OF ABOVE, THE MISCELLANEOUS APPLICATION SO FILED BY THE ASSESSEE BECOMES INFRUCTUOUS. IN LIGHT OF DIRECTION S OF THE HONBLE SUPREME COURT, THE REGISTRY IS DIRECTED TO LIST THE MATTER FOR HEARING A FRESH ON MERITS ON 06.11.2018. AS PRONOUNCED IN THE OPEN COURT, SEPARATE NOTICE OF HEARING IS DISPENSED WITH. THE P ARTIES ARE AT LIBERTY TO FILE PAPERBOOK, IF ANY, ONE WEEK IN ADVANCE OF T HE SCHEDULED DATE OF HEARING. THE MISCELLANEOUS APPLICATION IS DISPOSED OFF WITH ABOVE DIRECTIONS. M.A. NO. 24/JP/2015 SHRI VIMAL SINGHVI. ACIT 3 ORDER PRONOUNCED IN THE OPEN COURT ON 04/10/2018. 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:- 04/10/2018. * SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI VIMAL SINGHVI, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CIRCLE-2, 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 { M.A. NO. 24/JP/2015} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR