SHRI KAPOOR CHAND KOTHARI, Kishangarh V. ITO, Kishangarh

MA 25/JPR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3454 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 24-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAILASH MANGAL JCIT DHK
• Assessee Lawyers: SUBHASH PORWAL

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. 25/JP/2014 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 318/JP/2012) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 SHRI KAPOOR CHAND KOTHARI PROP. M/S. DHARTIDHAN MINERALS, HARMADA ROAD, INDUSTRIAL AREA, MADANGANJ, KISHANGARH CUKE VS. THE ITO KISHANGARH LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ABFPK 1101 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SUBHASH PORWAL, CA JKTLO DH VKSJ LS@ REVENUE BY :SHRI KAILASH MANGAL, JCIT LQUOKBZ DH RKJH[K@ DATE OF HEARING : 24/07/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 8/09/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS ASSESSEES MISCELLANEOUS APPLICATION ARISI NG OUT OF THE ORDER OF ITAT DATED 01-09-2014 U/S 254(2) OF THE I. T. ACT. 2.1 DURING THE COURSE OF HEARING, THE LD. AR THE AS SESSEE PRAYED THAT THE ASSESSEE COULD ATTEND THE HEARING OF APPEAL ON 01-09-2014 DUE TO HIS SICKNESS. THE LD. AR OF THE ASSESSEE TO THIS EFFECT FILED THE MEDICAL CERTIFICATE OF ASSESSEE'S SICKNESS AND FURTHER PRAY ED THAT MISCELLANEOUS APPLICATION MAY KINDLY BE ALLOWED FOR HEARING THE APPEAL AFRESH. M.A. NO. 25/JP/2014 SHRI KAPOOR CHAND KOTHARI VS. ITO, WARD- KISHANGARH . 2 2.2 THE LD. DR OPPOSED THE MISC. APPLICATION OF TH E ASSESSEE. 2.3 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND SUFFICIENT REASONS FRO M THE SIDE OF THE ASSESSEE THAT HE COULD NOT ATTEND THE HEARING OF TH E APPEAL ON 1-09-2014. CONSIDERING THE ARGUMENTS AND GENUINENESS OF THE CA SE MADE BY THE LD. AR OF THE ASSESSEE, WE ALLOW THE APPEAL OF THE ASSE SSEE FOR HEARING ON 26-10-2015. HENCE, THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR HEARING ON 26-10-2015. 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED SD/- SD/- VH-VKJ-EHUK VKJ-IH-RKSYKUH (T.R. MEENA) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 08/09/2015 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI KAPOOR CHAND KOTHARI, KISHANGAR H 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, KISHANGARH, AJMER 3. VK;DJ VK;QDRVIHY@ THE CIT(A). 4. VK;DJ VK;QDR@ THE CIT 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO.25/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR