SHRI RAMESH CHAND SAINI, Jaipur V. ITO, Jaipur

MA 3/JPR/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3038 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 18-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEENA JEPH JCIT DHK
• Assessee Lawyers: VIMAL CHOPRA

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. 03/JP/2015 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 1083/JP/2011) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 SHRI RAMESH CHAND SAINI D-68,6-D, ENGINEERS COLONY, NEW SANGANER ROAD, JAIPUR CUKE VS. THE ITO WARD- 2 (4) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ARLPS 1646 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI VIMAL CHOPRA, CA JKTLO DH VKSJ LS@ REVENUE BY :SMT. NEENA JEPH, JCIT LQUOKBZ DH RKJH[K@ DATE OF HEARING : 27/03/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 10/04/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 24-07-2014 OF TRI BUNAL IN ITA NO. 1083/JP/2011 FOR THE ASSESSMENT YEAR 2008-09. THE ASSESSEE MAINLY CONTENDED IN ITS MISCELLANEOUS APPLICATION AS UNDER :- M.A. NO. 03/JP/2015 SHRI RAMESH CHAND SAINI VS. ITO, WARD- 2 (4), JAIP UR 2 FROM THE ACKNOWLEDGMENT RECEIPT, IT WAS FOUND T HAT THE NOTICE WAS RECEIVED BY SHRI VINOD KUMAR AND THAT PE RSON FORGOT TO DELIVER THE NOTICE TO THE APPELLANT. THE RECIPIENT OF NOTICE IS AN EMPLOYEE OF THE ELDER SON OF THE ASSES SEE WHO IS RUNNING A SHOP IN THE NAME OF M/S. LATA ENTERPRISES AT 61/215, RAJPATH MANSAROVAR, JAIPUR. UPON ENQUIRY, I T WAS FOUND THAT SHRI VINOD KUMAR PLACED IT IN SOME OFFIC E RECORDS AND THUS FORGOT TO DELIVERY. HENCE IT IS HUMBLY PRA YED THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE ON TH E DATE WHEN THE APPEAL WAS CALLED ON FOR HEARING. 2.1 ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCE LLANEOUS APPLICATION. 2.2. AFTER HEARING BOTH THE PARTIES AND PERUSING TH E MATERIALS AVAILABLE ON RECORD, WE FIND THAT THE ASSESSEE HAS BEEN NEGLI GENT IN PURSUING HIS CASE. HOWEVER, THE ASSESSEE IS GIVEN ONE MORE CHAN CE TO CONTEST HIS CASE BEFORE THE TRIBUNAL IN VIEW OF HIS PRAYER BUT THE A SSESSEE IS DIRECTED TO DEPOSIT A SUM OF RS. 1,000/- AS COST AND THE APPEAL OF THE ASSESSEE IS FIXED FOR HEARING ON 10-06-2015. THE REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING OF THE APPEAL ON 10-06-2015. M.A. NO. 03/JP/2015 SHRI RAMESH CHAND SAINI VS. ITO, WARD- 2 (4), JAIP UR 3 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 /04/2 015. 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:- 10 TH APRIL, 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI RAMESH CHAND SAINI, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 2 (4), 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.03/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR