DINESH KUMAR AGARWAL, Jaipur V. ACIT, Jaipur

MA 33/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5591 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 08-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER M.A. NO. 33/JP/2017 (ARISING OUT OF ITA NO. 489/JP/2013) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2008-09 SHRI DINESH KUMAR AGARWAL, 1057, PANO KA DARIBA, SUBHASH CHOWK, JAIPUR. CUKE VS. THE A.C.I.T., CIRCLE-1, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. ABHPA 4416 E VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SIDDARTH RANKA & SHRI SAURABH HARSH (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SMT. POONAM RAI (DCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 21/04/2017 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 26/04/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 07/03/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BE NCHES, JAIPUR DATED 19/01/2017 PASSED IN ITA NO. 489/JP/2013 FOR A.Y. 2 008-09. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO489/JP/2013 FOR A.Y. 2008-09 AGAINST THE ORDER OF LEARNED CIT(A )-I, JAIPUR DATED M.A. NO. 33/JP/2017 DINESH KR. AGARWAL VS ACIT 2 06/02/2013. THIS BENCH OF THE ITAT, JAIPUR HAS DECIDE D APPEAL IN ABSENCE OF THE ASSESSEE AND DISMISSED THE APPEAL BY CONFIRMING THE ORDER OF THE LD. CIT(A). 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 16/01/20 17 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT DUE TO THE CHANGE OF ASSESSEES COUNSEL, THE DATE OF HEARING OF APPEAL WA S NOT IN KNOWLEDGE OF THE NEW COUNSEL OF THE ASSESSEE. DUE TO OVERSIGHT , ON THE DATE FIXED FOR HEARING, NEW COUNSEL COULD NOT BE PRESENT ON TH E DATE OF HEARING. THE NON APPEARANCE WAS NEITHER WILLFUL NOR INTENTIONAL AND THE BONAFIDE OF THE ASSESSEE APPELLANT ARE APPARENT ON PERUSAL O F THE FACTS NARRATED IN THE APPLICATION AND IN THE FACTS AND CIRCUMSTANC ES OF THE CASE AND LOOKING TO MERITS OF THE CASE THE APPEAL BE ENTERTA INED. HE ALSO SUBMITTED THAT THE APPELLANT AND THEIR COUNSEL SHAL L REMAIN VIGILANT IN FUTURE WITH REFERENCE TO PROCEEDING OF THIS APPEAL. THEREFORE HE PRAYED TO RECALL THE ORDER DATED 19/01/2017. THE D.R. HAS N OT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL THE EX PARTE ORDER DATED 19/01/2017. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT D UE TO THE CHANGE OF THE COUNSEL OF THE ASSESSEE AND HE HAS NO KNOWLED GE ABOUT THE M.A. NO. 33/JP/2017 DINESH KR. AGARWAL VS ACIT 3 FIXATION OF THE CASE, HE COULD NOT APPEAR ON THE D ATE OF HEARING. HE HAS PLAUSIBLE REASON TO NOT TO APPEAR BEFORE THE BE NCH, THEREFORE CONSIDERING ALL THESE FACTS AND CIRCUMSTANCES AND I N THE INTEREST OF JUSTICE, I RECALL ORDER DATED 19/01/2017 PASSED BY THIS BENCH IN ITA NO. 489/JP/2013 FOR THE A.Y. 2008-09. ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED. THE APPEAL IS FIXED FOR H EARING ON REGULAR COURSE OF HEARING. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/04/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 26 TH APRIL, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI DINESH KUMAR AGARWAL, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE-1, 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. 33/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR