IQBAL KHAN, Jaipur V. ITO, JHALAWAR

MA 27/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5617 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 17-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA SINGH

Judgement Text

VK 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. 27/JP/2017 (ARISING OUT OF ITA NO. 66/JP/2015) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2009-10 IQBAL KHAN, C/O- S.K. HOSPITAL RESEARCH CENTRE, BHAWANIMANDI, JHALAWAR. CUKE VS. ITO, WARD- JHALAWAR, JHALAWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. ARQPK 5761 M VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI S.L. JAIN (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJENDRA SINGH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 26/05/2017 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 29/05/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 01/02/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BENCH, JAIPUR DATED 29/01/2016 PASSED IN ITA NO. 66/JP/2015 FOR THE ASSESSMENT YEA R 2009-10. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 66/JP/2015 FOR THE ASSESSMENT YEAR 2009-10 AGAINST THE ORDER OF LE ARNED CIT(A), KOTA DATED 28/10/2014. THIS BENCH OF THE ITAT, JAIPUR HAS DECIDED THE APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING DECIS ION OF DELHI BENCH OF M.A. NO. 27/JP/2017 IQBAL KHAN VS ITO 2 ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD. ( 1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEAL. 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 29/01/2016 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT HE IS A MEDICAL DOCT OR AND RUNS A HOSPITAL KNOWN AS S.K. HOSPITAL AND RESEARCH CENTER, BHAWANIMANDI. HE ENGAGED CA DHAKKER AND CO., 402, PRESTIGE APARTMENT SAHDEV MARG, C- SCHEME, JAIPUR & DR. S.L. JAIN FOR PREPARING THE AP PEAL FOR A.Y. 2009-10. HE ALSO SUBMITTED THAT IN FORM NO. 36, THE ADDRESS TO WHICH NOTICE MAY BE SENT TO THE APPELLANT WAS DHAKKER & CO., 402, PR ESTIGE APARTMENT, SAHDEV MARG, C-SCHEME, JAIPUR. THE CA S.L. DHAKKER INTIMATED TO DR. S.L. JAIN ON TELEPHONE ABOUT THE DATE OF HEARING BU T SHRI JAIN FORGET TO ENTER IN HIS CASE DIARY. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT STATING THE SAME THING AS STATED ABOVE. THEREFORE, HE PRAYED TO RECALL THE HONBLE ITAT ORDER DATED 29/01/2016. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL THE EX PARTE ORDER DATED 2 9/01/2016. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT TH E DATE OF HEARING WAS NOT NOTED IN HIS DIARY BY THE LD. COUNSEL INADVE RTENTLY, THEREFORE, HE COULD NOT APPEAR BEFORE THE BENCH. AFTER CONSIDERIN G ALL THESE FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, I REC ALL ORDER DATED M.A. NO. 27/JP/2017 IQBAL KHAN VS ITO 3 29/01/2016 PASSED BY THIS BENCH IN ITA NO. 66/JP/20 15. ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED AND DA TE OF HEARING OF THE APPEAL IS GIVEN IN OPEN COURT FOR 06/07/2017. THE RE GISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABOVE DATE IN REGULAR HEARI NG. 5. IN THE RESULT, THE PRESENT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29/05/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 29 TH MAY, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI IQBAL KHAN, BHAWANIMANDI, JHALAWAR . 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD- JHALAWAR, JHALAWAR. 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. 27/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR