SHRI LALIT KUMAR KALWAR, SARWAR V. INCOME TAX OFFICER, AJMER

MA 30/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6472 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 19-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DR DHK
• Assessee Lawyers: ANKIT GOYAL

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; ,O JH DQY HKKJR] U;KF;D L NL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM MISCELLANEOUS APPLICATION NO. 30/JP/2018 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 894/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14 SHRI LALIT KUMAR KALWAR 1, M/S. JAY AMBEY TYRES, VIJAY CHOWK, RING ROAD, SARWAR CUKE VS. THE ITO WARD- 2(3) AJMER LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ACJPK 6242 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI ANKIT GOYAL, CA JKTLO DH VKSJ LS@ REVENUE BY :SMT. POONAM RAI, DCIT- DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 13/04/2018 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 13 /04/2018 VKNS'K@ ORDER PER BHAGCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX- PARTE ORDER DATED 01-01-2018 OF TRIBUNAL IN ITA NO. 894/JP/2017 FOR THE ASSESSMENT YEAR 2013-14. THE LD. AR OF THE ASSESSEE DURING THE COURSE OF HEARING PRAYED AS UNDER:- 1. THAT I HAVE NOT RECEIVED NOTICE FOR FIXATION O F THE HEARING OF APPEAL FROM THE OFFICE OF TRIBUNAL. THE OFFICE OF D EPARTMENTAL REPRESENTATIVE HAS INTIMATED FIXATION OF SUCH APPEA L BEFORE HON'BLE BENCH AND ACCORDINGLY, I HAVE MAILED THE APPLICATIO N FOR ADJOURNMENT ON THE OFFICIAL SITE OF HON'BLE ITAT, JAIPUR BENCH AND ALSO SENT THE APPLICATION FOR ADJOURNMENT THROUGH SPEED POST AS S UCH DISMISSAL OF APPEAL IN DEFAULT IS A MISTAKE APPARENT ON THE FACE OF RECORD. MA NO. 30/JP/2018 SHRI LALIT KUMAR KALWAR VS ITO, WARD- 2(3), AJMER . 2 2. THERE IS NO FAILURE ON THE PART OF THE APPELLANT WHICH JUSTIFIES THE EX-PARTE ORDER. 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCE LLANEOUS APPLICATION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, THE BENCH FINDS THAT THERE IS SUFFICIENT REASON ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HEARING. HENCE, WE A LLOW THE MISCELLANEOUS APPLICATION AND SET ASIDE THE EX-PARTE ORDER DATED 01-01-2018 AND DIRECT THE REGISTRY TO FIX THE DATE OF HEARING OF APPEAL ON 16-05-2018 FOR WHICH B OTH THE PARTIES HAVE BEEN COMMUNICATED IN THE OPEN COURT. THUS THE MISCELLANE OUS APPLICATION OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED AS PRONOUNCED IN THE OPEN COURT ON 13 /04/2018. SD/- SD/- DQY HKKJR HKKXPUN (KUL BHARAT) ( BHAGCHAND) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 13 /04/ 2018 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI LALIT KUMAR KALWAR, SARWAR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD 2(3), AJMER 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. 30/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR