ITO, Jaipur V. SUBHASH CHAND AJMERA, Jaipur

MA 30/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7743 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 12-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S B JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM M.A. NO. 30/JP/2020 (ARISING OUT OF ITA NO. 61/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2008-09 SH. SUBHASH CHAND AJMERA L/H OF LATE SH. TARA CHAND AJMERA, 3659, BHOOT KE KUVE KI GALI MSB KA RASTA, JOHARI BAZAR, JAIPUR CUKE VS. THE ITO, WARD 1(4), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AATPA4923B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. SHRAWAN KUMAR GUPTA (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SMT. RUNI PAL (DCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 17/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 20/07/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE ARISING OUT OF ITA NO. 61/JP/2017 DATED 31 /01/2020 IN HIS APPLICATION, THE ASSESSEE HAS SUBMITTED THAT THE FO LLOWING MISTAKES HAVE CREPT IN THE ORDER PASSED BY THE CO-ORDINATE B ENCH WHICH NEED APPROPRIATE RECTIFICATION: M.A. NO. 30/JP/2020 SH. SUBHASH CHAND AJMERA, JAIPUR VS. ITO, JAIPU R 2 (I) AT FIRST PAGE IN THE TITLE THE RESPONDENT HAS BEEN MENTIONED THE ITO, WARD 1(3), JAIPUR IN PLACE OF THE ITO, WARD 1 (4), JAIPUR. (II) AT PAGE 8 IN PARA 11 ITO WARD 1(4), JAIPUR AND ITO WARD 2(1), JAIPUR ARE TO BE REPLACED BY EACH OTHER. 2. AFTER HEARING BOTH THE PARTIES AND PURSUING THE ORDER PASSED BY THE CO-ORDINATE BENCH DATED 31.01.2020, THE EXISTIN G PARA NO. 11 WHICH READS AS UNDER:- 11. IN LIGHT OF ABOVE DISCUSSIONS, WE ARE OF THE CONSIDERED VIEW THAT JURISDICTION OVER THE DECEASED ASSESSEE LIES W ITH THE ITO, WARD 1(4), JAIPUR AND FOR WANT OF REQUISITE JURISDI CTION, ASSESSMENT ORDER PASSED U/S 143(3) READ WITH 147 BY ITO, WARD 2(1), JAIPUR DESERVES TO BE SET ASIDE. WILL NOW READ AS UNDER: 11. IN LIGHT OF ABOVE DISCUSSIONS, WE ARE OF THE C ONSIDERED VIEW THAT JURISDICTION OVER THE DECEASED ASSESSEE LIES W ITH THE ITO, WARD 2(1), JAIPUR AND FOR WANT OF REQUISITE JURISDI CTION, ASSESSMENT ORDER PASSED U/S 143(3) READ WITH 147 BY ITO, WARD 1(4), JAIPUR DESERVES TO BE SET ASIDE. SUBJECT TO ABOVE, THERE IS NO CHANGE IN THE ORDER P ASSED EARLIER. IN THE RESULT, MISC. APPLICATION SO FILED BY THE ASSESSEE IS DISPOSED OFF ACCORDINGLY. M.A. NO. 30/JP/2020 SH. SUBHASH CHAND AJMERA, JAIPUR VS. ITO, JAIPU R 3 ORDER PRONOUNCED IN THE OPEN COURT ON 20/07/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 20/07/2020. * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. SUBHASH CHAND AJMERA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD 1(4), JAIPUR 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 NO. 30/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR