SHRI SURESH KUMAR AGARWAL, JAIPUR V. JOINT DIRECTOR I & CI, JAIPUR

MA 31/JPR/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6293 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S NEHRA
• Keywords: Opportunity of being heard; Reasonable cause; Set aside

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM M.A. NOS. 30 & 31/JP/2019 (ARISING OUT OF ITA NOS. 1073 & 1074/JP/2018 ) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2013-14 SH. SURESH KUMAR AGARWAL D-10 NEHRU NAGAR, PANIPECH, JAIPUR CUKE VS. JOINT DIRECTOR I & CI, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ADCPA1327P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. ROHAN SOGANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SH. A. S. NEHRA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 04/08/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 16/08/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN FI LED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER PASSED BY T HE CO-ORDINATE BENCH IN ITA NOS. ITA NO. 1073 & 1074/JP/2018 DATED 29/10 /2018 FOR A.Y 2013-14. 2. THE LD. AR SUBMITTED THAT DUE TO ILLNESS OF ASSE SSEE, HE COULD NOT INFORM/CONTACT THE COUNSEL, HENCE NEITHER ASSESSEE NOR COUNSEL OF ASSEESEE COULD APPEAR ON THE SCHEDULED DATE OF HEAR ING OTHERWISE THERE WERE NO REASONS NOT TO ATTEND HEARING OF CASE. HENC E THERE WAS M.A. NOS. 30 & 31/JP/2019 SH. SURESH KUMAR AGARWAL, JAIPUR VS. JOINT DIRE CTOR I & CI, JAIPUR 2 SUFFICIENT CAUSE FOR NON-APPEARANCE OF COUNSEL OF A SSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING. IT WAS SUBMITTED TH AT THE PROVISIONS UNDER SUB-SECTION (1) OF SECTION 254 IN ITS TRUE SP IRIT HAD NOT BEEN COMPLIED WITH IN PASSING THE EX-PARTE ORDER AND, TH EREFORE, THE POWER TO SET ASIDE ITS EX-PARTE ORDER IN THE INTEREST OF JUS TICE IS AN INHERENT POWER OF THE TRIBUNAL AND COULD BE TRACED TO SUB-SECTION (1) OF SECTION 254. ACCORDING TO THE PROVISIONS OF SECTION 254(1), GIVI NG A REASONABLE OPPORTUNITY OF BEING HEARD IS ESSENTIALLY PART OF T HE JURISDICTION OF THE TRIBUNAL AND IN THE ASSESSEE'S CASE THAT THE EX-PAR TE ORDER HAPPENED TO BE PASSED WITHOUT GIVING A REASONABLE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. THEREFORE, THE TRIBUNAL HAS POWER TO MAKE AVAILABLE REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE AS THE EX- PARTE ORDER OF THE TRIBUNAL WAS BASED FACTUALLY WITHOUT T HE ASSESSEE HAVING HAD THE BENEFIT OF BEING HEARD. IT WAS ACCORDINGLY SUBMITTED THAT THE EX- PARTE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE ASSESSEE BE HEARD ON MERITS. 3. PER CONTRA, THE LD. DR HAS RELIED ON THE ORDER S O PASSED BY THE CO- ORDINATE BENCH AND SUBMITTED THAT EVEN THOUGH THE A SSESSEE WAS NOT REPRESENTED DUE TO HIS ILLNESS, HOWEVER, THE DECISI ON HAS BEEN RENDERED ON MERITS ON THE BASIS OF MATERIAL AVAILABLE ON REC ORD. HENCE, THERE IS NO BASIS FOR RECALLING THE ORDER SO PASSED BY THE TRIB UNAL AND THE APPLICATION SO FILED BY THE ASSESSEE MAY BE DISMISSED. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE LD AR HAS STATED AT THE BA R THAT DUE TO ILL HEALTH OF THE ASSESSEE AND NON-COMMUNICATION TO THE COUNSE L, THE MATTER COULD NOT BE REPRESENTED BY THE COUNSEL ON THE SCHEDULED DATE OF HEARING. THE REVENUE HAS NOT DISPUTED THE SAID EXPLANATION F OR NON-APPEARANCE M.A. NOS. 30 & 31/JP/2019 SH. SURESH KUMAR AGARWAL, JAIPUR VS. JOINT DIRE CTOR I & CI, JAIPUR 3 ON THE SPECIFIED DATE OF HEARING AND NON-COMMUNICAT ION OF THE NOTICE TO THE COUNSEL. WE THEREFORE FIND THAT THE ASSESSEE D ESERVES ONE MORE OPPORTUNITY WHEREBY HE CAN BE HEARD ON MERITS OF HI S CASE. ACCORDINGLY, IN THE INTEREST OF JUSTICE, THE CONSOLIDATED ORDER SO PASSED BY CO-ORDINATE BENCH IS HEREBY RECALLED FOR PROVIDING PERSONAL OPP ORTUNITY TO THE ASSESSEE TO BE HEARD ON MERITS OF THE CASE. THE ASS ESSEE IS ALSO DIRECTED NOT TO SEEK ANY ADJOURNMENT IN THE MATTER EXCEPT WI TH THE LEAVE OF THE BENCH ON SHOWING REASONABLE CAUSE. 5. THE REGISTRY IS DIRECTED TO LIST THE MATTER IN D UE COURSE. NOTICE TO THE ASSESSEE THROUGH THE LD A/R, SHRI ROHAN SOGANI PRESENT FOR HEARING TODAY. IN THE RESULT, MISCELLANEOUS APPLICATIONS SO FILED BY THE ASSESSEE ARE ALLOWED AND DISPOSED OFF IN LIGHT OF AFORESAID DISCUSSION. ORDER PRONOUNCED IN THE OPEN COURT ON 16/08/2021. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 16/08/2021. * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. SURESH KUMAR AGARWAL, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- JOINT DIRECTOR I & CI, 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. M.A. NOS. 30 & 31/JP/2019 SH. SURESH KUMAR AGARWAL, JAIPUR VS. JOINT DIRE CTOR I & CI, JAIPUR 4 6. XKMZ QKBZY@ GUARD FILE {M.A NOS. 30 & 31/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR