JAYESH SAINI, Jaipur V. ITO, Jaipur

MA 26/JPR/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5443 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 07-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DR DHK
• Assessee Lawyers: AMIT SOGANI

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 HKKXPUN] YS[KK LNL; ,OA JH YFYR DQEKJ] U;KF;D LN L; DS LE{K BEFORE:SHRI BHAGCHAND, AM & SHRI LALIET KUMAR, J M MISCELLANEOUS APPLICATION NO.26/JP/2016 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 932/JP/2013 ) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 SHRI JAYESH SAINI 152, GAYATRI NAGAR A MAHARANI FARM, DURGAPURA, JAIPUR CUKE VS. THE ITO WARD- 6 (2) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AWSPS 6577 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI AMIT SOGANI, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY: SHRI R.A. VERMA, ADDL. CIT -DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 12/08/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 12 /08/2016 VKNS'K@ ORDER PER BHAGHCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 08-02-2016 OF TRI BUNAL IN ITA NO. 932/JP/2013 FOR THE ASSESSMENT YEAR 2010-11 ON THE GROUND THAT THE LD. AR OF THE ASSESSEE COULD NOT NOTE DOWN THE NEXT DAT E OF HEARING IN HIS DIARY AND HE WAS NOT PRESENT ON THE DATE OF HEARING . THE ASSESSEE PRAYED IN HIS APPLICATION THAT NON-APPEARANCE WAS NEITHER WILLFUL NOR INTENTIONAL BUT ONLY FOR THE REASON THAT THE SAID APPEAL WAS LE FT TO BE NOTED IN THE M NO. 26/JP/2016 SHRI JAYESH SAINI VS. ITO , WARD- 6 (2), JAIPUR . 2 DIARY OF HIS COUNSEL. TO THIS EFFECT, THE LD. AR OF THE ASSESSEE FILED AN AFFIDAVIT. 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCEL LANEOUS APPLICATION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THERE WAS SUFFICIENT REASON AND ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HEARING. HENCE, WE SET ASIDE THE EX-PARTE ORDER DATED 08-02-2016 AND D IRECT THE REGISTRY TO FIX THE DATE OF HEARING OF APPEAL ON 28-09-2016 FOR WHICH BOTH THE PARTIES HAVE BEEN COMMUNICATED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED AS PRONOUNCED IN THE OPEN COURT ON 12 / 08/2016 SD/- SD/- YFYR DQEKJ HKKXPUN (LALIET KUMAR) (BHAGCHAND ) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 12/08/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI JAYESH SAINI, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 6 (2), JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO. 26/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR