RAKESH CHOUDHARY, Jaipur V. CIT, Alwar

MA 26/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5597 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 16-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA
• Assessee Lawyers: RAGHUVIR POONIA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER M.A. NO. 26/JP/2017 (ARISING OUT OF ITA NO. 770/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2011-12 RAKESH CHOUDHARY, PROP.- M/S CHOUDHARY CEMENT CORP., OPP. HERO HONDA AGENCY, P.O. KOTPUTLI, DISTRICT- JAIPUR (RAJ). CUKE VS. INCOME TAX OFFICER, BEHROR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AEXPC 1237 Q VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI RAGHUVIR POONIA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJ MEHRA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 07/04/2017 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 07/04/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 02/02/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BE NCHES, JAIPUR DATED 29/12/2016 PASSED IN ITA NO. 770/JP/2016 FOR A.Y. 2 011-12. M.A. NO. 26/JP/2017 RAKESH CHOUDHARY VS. ITO 2 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 770/JP/2016 FOR A.Y. 2011-12 AGAINST THE ORDER OF LEARNED CIT(A) , ALWAR DATED 22/06/2016. THIS BENCH OF THE ITAT, JAIPUR HAS DECIDE D APPEAL IN ABSENCE OF THE ASSESSEE AND DISMISSED THE APPEAL BY CONFIRMING THE ORDER OF THE LD. CIT(A). 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 28/12/20 16 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT HE DID NOT RECEIVE ANY NOTICE OR COMMUNICATION OF FIXING OF APPEAL ON 28/1 2/2016. DUE TO NON RECEIPT OF ANY NOTICE OR COMMUNICATION, HE WAS UNAWAR E ABOUT THE DATE FIXED FOR THE HEARING, THEREFORE, HE COULD NOT APPE AR BEFORE THE HONBLE ITAT ON THE DATE FIXED AND HE PRAYED TO RECALL THE O RDER DATED 29/12/2016. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL THE EX PARTE ORDER DATED 29/12/2016. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT HE HAS NOT RECEIVED ANY NOTICE OR COMMUNICATION TO APPEAR BEFO RE THE BENCH ON THE DATE FIXED I.E. ON 28/12/2016. HE HAS PLAUSIBLE REASON TO NOT TO APPEAR BEFORE THE BENCH, THEREFORE CONSIDERING ALL THESE FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, I REC ALL ORDER DATED 29/12/2016 PASSED BY THIS BENCH IN ITA NO. 770/JP/2 016 FOR THE A.Y. M.A. NO. 26/JP/2017 RAKESH CHOUDHARY VS. ITO 3 2011-12. ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED. THE APPEAL IS FIXED FOR HEARING ON 26/05/2017, BOTH SIDES WERE INFORMED IN OPEN COURT. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/04/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 07 TH APRIL, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAKESH CHOUDHARY, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, BEHROR. 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. 26/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR