Shri Ankit Jain, Jaipur V. Additional Commissioner Of Income Tax, Range-7, Jaipur

MA 24/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5690 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 02-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRASHANT BANSAL

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 MA NO. 24/JP/2019 (ARISING OUT OF ITA NO. 855/JP/2018) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2012-13 SHRI ANKIT JAIN JAIN MOHALLA, JOBNER, TEHSIL-PHULERA, DISTT. JAIPUR. CUKE VS. THE ACIT, RANGE-7, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AGRPJ 6323 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI PRASHANT BANSAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. ANURADHA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 26/04/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 13/05/2019 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. 855/JP/2018 DATED 20.11.2018 WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON-PROSECUTION. 2. DURING THE COURSE OF HEARING, THE LD AR SUBMITTE D THAT THE ASSESSEE LIVES IN A VILLAGE AND THE POSTMAN WHO KN OWS THE ASSESSEE FAMILY HAS GIVEN THE NOTICE TO HIS BROTHER WHO WORK IN SBI BANK, JOBNER AND UNFORTUNATELY HIS BROTHER KEPT THE NOTICE ALONG WITH HIS BANK M.A. NO. 24/JP/2019 SHIR ANKIT JAIN VS. ACIT 2 PAPERS AND FORGOT TO HAND OVER THE SAME TO THE ASSE SSEE. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE IS GOING THROUG H A PERSONAL TRAUMA DUE TO ILL HEALTH OF HIS WIFE AND HER MEDICAL RECOR DS WERE PRODUCED. IT WAS ACCORDINGLY SUBMITTED THAT IN VIEW OF THE ABOVE , THE ASSESSEE COULDNT HANDOVER THE NOTICE TO HIS AUTHORIZED REPR ESENTATIVE AND THERE WAS NON- APPEARANCE ON BEHALF OF THE ASSESSEE ON TH E SCHEDULED DATE OF HEARING. IT WAS FURTHER SUBMITTED THAT THERE IS NO EVIDENCE THAT THE ASSESSEE WOULD HAVE DERIVED ANY BENEFIT BY NONE-APP EARANCE BEFORE THE BENCH. IT WAS ACCORDINGLY SUBMITTED THAT IN TH E INTEREST OF JUSTICE, THE MATTER MAY BE RECALLED TO HEAR THE SAME ON MERI TS. 3. THE LD. DR IS HEARD WHO HAS OPPOSED THE MISCELLA NEOUS APPLICATION SO FILED BY THE ASSESSEE. 4. WE HAVE CONSIDERED THE RIVAL CONTENTION AND PERU SED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT IT IS NOT A CASE WHERE THE NOTICE HAS NOT BEEN SERVED ON THE ASSESSEE SCHEDULING THE DATE OF THE HEARING. THE NOTICE HAS BEEN SERVED ON THE ASSESSEES BROTHE R, HOWEVER, THE LATTER HAS NOT HANDED OVER THE SAME TO THE ASSESSEE . THE ASSESSEES BROTHER HAS GIVEN AN AFFIDAVIT FOR THE NEGLIGENCE O N HIS PART IN TERMS OF NOT HANDING OVER THE NOTICE TO THE ASSESSEE. THE A SSESSEE IS GOING THROUGH A PERSONAL TRAUMA DUE TO ILL HEALTH OF HIS WIFE DUE TO WHICH THE MATTER HAS SKIPPED HIS ATTENTION. CONSIDERING THE SAME AND SPECIALLY GIVEN THAT THE MATTER HAS NOT BEEN DECIDED ON MERIT S, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE HEREBY RECALL THE EX-PARTE ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 855/JP/2018 DATED 20.11 .2018. THE REGISTRY IS DIRECTED TO LIST THE MATTER FOR HEARING ON MERITS ON 19.06.2019. AS PRONOUNCED IN THE OPEN COURT, SEPARA TE NOTICE OF M.A. NO. 24/JP/2019 SHIR ANKIT JAIN VS. ACIT 3 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 13/05/2019. 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:- 13/05/2019. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI ANKIT JAIN, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ACIT, RANGE -7, 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. 24/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR