DCIT, Jaipur V. BHAJAN LAL & PARTY, BHARATPUR

MA 31/JPR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2814 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 1997-1998
• Appeal Filed On: 15-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS NEENA JEPH

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. 31/JP/2014 (ARISING OUT OF ITA NO. 458/JP/2001 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 1997-98 INCOME TAX OFFICER WARD-3, BHARATPUR CUKE VS. BHAJAN LAL & PARTY TODABHEEM & BAMANWAS GROUP, H.O. AKHAIGARH, DISTRICT- BHARATPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : MRS. NEENA JEPH (JCIT) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : NONE LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 27/03/2015 ?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 27/03/2015 VKNS'K @ ORDER PER: T.R. MEENA, A.M. THE REVENUE HAS FILED A MISC. APPLICATION U/S 254(2 ) AGAINST THE ORDER OF TRIBUNAL DATED 03/7/2014 IN ITA NO. 458/JP/2001 F OR THE A.Y. 1997-98 WHEREIN THE REVENUE HAS PRAYED AS UNDER: IN THE ORDER MENTIONED SUPRA (ITA NO. 458/JP/2001 DATED 03/07/2014). THE NAME OF THE ASSESSEE IS WRITTEN AS M/S M.A. NO. 31/JP/2014 ITO VS. BHAJAN LAL & PARTY 2 RAJARAM BHAJAN LAL & PARTY (NAGAR GROUP), BHARATPUR INSTEAD OF M/S BHAJAN LAL & PARTY, TODABHEEM AND BAMANWAS GRO UP, H.O. AKHAIGARH, DISTRICT- BHARATPUR. NONE APPEARED ON BEHALF OF THE ASSESSEE/RESPONDENT IN SPITE OF NOTICE THROUGH REGISTERED POST. HOWEVER, THE BENCH HAS DECI DED TO PROCEED THE MATTER EX PARTE ON THE BASIS OF THE MATERIALS AVAIL ABLE ON RECORD. WE HAVE HEARD THE DR AND PERUSED THE MATERIAL AVAI LABLE ON THE RECORD. THE BENCH HAS OBSERVED THAT THERE IS AN APPA RENT MISTAKE AS TO THE NAME OF THE PARTY AT PAGE 1 OF ITS ORDER, WHICH IS N OW RECTIFIED AS UNDER:- INCOME TAX OFFICER WARD-3, BHARATPUR CUKE VS. BHAJAN LAL & PARTY TODABHEEM & BAMANWAS GROUP, H.O. AKHAIGARH, DISTRICT- BHARATPUR. VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT EXCEPT THE ABOVE, THERE IS NO CHANGE IN THE TRIBUNA L ORDER. M.A. OF THE REVENUE IS ALLOWED. SD/- SD/- VKJ-IH-RKSYKUH VH-VKJ-EHUK (R.P.TOLANI) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 27 TH MARCH, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- INCOME TAX OFFICER, WARD-3, BHARATPUR M.A. NO. 31/JP/2014 ITO VS. BHAJAN LAL & PARTY 3 2. IZR;FKHZ @ THE RESPONDENT- BHAJAN LAL & PARTY, BHARATPUR 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (M.A. 31/JP/2014) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR