RAJESH KUMAR NIGAM, Jaipur V. ITO, Jaipur

MA 27/JPR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2812 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1999-2000
• Appeal Filed On: 24-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEENA JEPH JCIT DHK
• Assessee Lawyers: K R SABBAR WAL

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. 27/JP/2014 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 445/JP/2011) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 1999-2000 SHRI RAJESH KUMAR NIGAM G-2, KRISHAN APARTMENT-II, SECTOR7,VIDHYADHAR NAGAR, JAIPUR CUKE VS. THE ITO WARD- 4 (1) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ABQPN 2955 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI K.R. SABBARWAL JKTLO DH VKSJ LS@ REVENUE BY :SMT. NEENA JEPH, JCIT LQUOKBZ DH RKJH[K@ DATE OF HEARING : 27/02/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 13 /03/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 10-09-2014 OF TR IBUNAL IN ITA NO. 445//JP/2011 FOR THE ASSESSMENT YEAR 1999-2000. 2. THE ASSESSEE HAS FILED AN AFFIDAVIT MENTIONING T HEREIN THE FOLLOWING MAIN REASONS FOR NOT ATTENDING THE CASE O N THE DATE OF HEARING. M.A. NO. 27/JP/2014 SHRI RAJESH KUMAR NIGAM VS. ITO, WARD- 4 (1), JAIP UR 2 (A) THE ADDRESS GIVEN IN APPEAL WAS A-49-A,SHIVAM COMPLEX, SHASTRI NAGAR, JAIPUR WHICH WAS ATTACHED B Y THE BANK/ C.B.I. AND AS SUCH THE SAME WAS CLOSED FROM L AST 3 YEARS. (B) THE APPLICANT WAS RESIDING WITH THE RELATIVES A ND WAS IN SEARCH OF PERMANENT HOUSE AND THEREFORE, COULD N OT INTIMATE THE NEW ADDRESS. THE APPLICANT HAS NOT RECEIVED ANY NOTICE OF HEAR ING FROM ANYBODY. (D) ON 12 TH OCT. 2004, THE APPLICANT WAS PASSING FROM THE OLD ADDRESS AND THERE ONE SHRI MUNSHI MOHD. (SHOPKE EPER) DELIVERED THE ORDER AND THE APPLICANT CAME TO KNOW THE ABOVE FACTS. (E) THE APPLICANTS NEW ADDRESS IS G-2, KRISHAN APARTMENT II, SECTOR-7, VIDHYADHAR NAGAR, JAIPUR 3. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCEL LANEOUS APPLICATION. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THERE WAS SUFFICIENT REASON S ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HE ARING. HENCE, WE SET ASIDE THE EX-PARTE ORDER DATED 10-09-2014 AND DIREC T THE REGISTRY TO FIX THE DATE OF HEARING OF APPEAL ON 23-04-2015. M.A. NO. 27/JP/2014 SHRI RAJESH KUMAR NIGAM VS. ITO, WARD- 4 (1), JAIP UR 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13/03/2015. 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:- 13 TH MARCH, 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI RAJESH KUMAR NIGAM 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 4 (1), JAIPUR 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.27/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR