SMT. MUNNI AGARWAL, Jaipur V. DCIT, Jaipur

MA 36/JPR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3026 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 01-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S L PODDAR

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. 36/JP/2014 (ARISING OUT OF I.T.A. NO. 691/JP/2013) ASSTT. YEAR-2009-10 MUNNI DEVI AGARWAL 534, MAHAVEER NAGAR, TONK ROAD, JAIPUR. CUKE VS. D.C.I.T. CENTRAL CIRCLE-3, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: ABSPA 0793 R VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT M.A. NO. 37/JP/2014 (ARISING OUT OF I.T.A. NO. 728/JP/2013) ASSTT. YEAR-2009-10 SAMEER AGARWAL 534, MAHAVEER NAGAR, TONK ROAD, JAIPUR. CUKE VS. D.C.I.T. CENTRAL CIRCLE-3, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AFWPA 9565 K VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT M.A. NO. 38/JP/2014 (ARISING OUT OF I.T.A. NO. 695/JP/2013) ASSTT. YEAR-2004-05 RAM AGARWAL 534, MAHAVEER NAGAR, TONK ROAD, JAIPUR. CUKE VS. D.C.I.T. CENTRAL CIRCLE-3, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AHTPA 4982 H VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT M.A. NO. 36, 37 AND 38/JP/2014_ MUNNI DEVI AGARWAL VS. DCIT 2 FU/KZKFJRH DH VKSJ LS @ ASSESSEES BY : SHRI S.L. PODDAR (ADV). JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJESH OJHA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 17/04/2015 ?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 17/04/2015 VKNS'K @ ORDER PER: T.R. MEENA, A.M. THE ASSESSEES HAVE FILED THREE MISCELLANEOUS APPLIC ATIONS AGAINST THE ORDER OF THIS BENCH OF ITAT, JAIPUR IN ITA NOS. 691/ JP/2013, 728/JP/2013 AND ITA NO. 695/JP/2013, WHICH WAS PASSED ON 19/09/2014. 2. ALL THE THREE CASES WERE DECIDED BY APPLYING THE DECISIONS OF THE DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., AND ALSO ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP) FOR NO N-ATTENDANCE OF THE APPELLANTS. THE APPELLANTS FILED M.A.S AND HAVE CONT ENDED THAT IN ALL THE CASES, THE ORIGINAL APPEALS WERE DECIDED BY THEN HON BLE ACCOUNTANT MEMBER IN SMC ON 04/10/2013 IN ABSENCE OF ANY REPRESENTATI VES FROM THE SIDE OF THE ASSESSEES. THERE WAS A BOYCOTT CALLED BY THE ALL IND IA FEDERATION OF TAX PRACTITIONERS AND TAX CONSULTANT ASSOCIATION, JAIPUR FOR APPEARING BEFORE ANY BENCH OF THE HONBLE INCOME TAX APPELLATE TRIBUNAL WHE RE ONE OF THE CONSTITUENT IS SHRI B.R. JAIN, ACCOUNTANT MEMBER. TH IS BOYCOTT CALL WAS STARTED M.A. NO. 36, 37 AND 38/JP/2014_ MUNNI DEVI AGARWAL VS. DCIT 3 IN MID AUGUST, 2013 TO FEBRUARY, 2014. DURING THIS PERIOD, THE LD COUNSEL WAS SUPPOSED TO NOT APPEAR BEFORE THE HONBLE BENCH BEI NG A MEMBER OF RAJASTJAN TAX PRACTITIONERS AND TAX CONSULTANT ASSOCI ATION. THEREFORE, THE LD AR SHRI S.L. PODDAR COULD NOT ATTEND THE PROCEEDING AND THE HONBLE A.M. DECIDED THE CASES WITHOUT ANY HEARING OF THE RESPECT IVE PARTIES THROUGH THEIR AUTHORIZED REPRESENTATIVES. THUS, THE CASES HAVE NOT BEEN DECIDED ON MERIT. THE JAIPUR TAX TRIBUNAL BAR HAS CERTIFIED VIDE ITS LET TER DATED 16/04/2015 THAT DURING THE PERIOD 22/08/2013 TO 31/12/2013, THE ITA T PROCEEDINGS WERE BOYCOTTED BY THE JAIPUR TAX TRIBUNAL BAR. THEREFORE, T HE CASES DECIDED BY THE THEN A.M. IN SMC MAY PLEASE BE RECALLED. 3. AT THE OUTSET, THE LD DR VEHEMENTLY OPPOSED THE ARGUMENTS PUT BEFORE THE BENCH ON THE GROUND THAT THE HONBLE BENCH HAD DECIDED THE CASES ON MERIT ALSO. THUS, THE M.A. PETITIONS MAY PLEASE BE D ISMISSED IN ALL THE YEARS. 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THESE CASES, P ROPER JUSTICE HAS NOT BEEN DELIVERED IN ABSENCE OF AUTHORIZED REPRESENTATIVES, WHO CAN ARGUE THE CASES WITH EVIDENCE. THEREFORE IN THE INTEREST OF JUSTICE, WE RECALL ALL THE ORDERS PASSED IN ALL THE CASES. M.A. NO. 36, 37 AND 38/JP/2014_ MUNNI DEVI AGARWAL VS. DCIT 4 5. IN THE RESULT, ALL THE THREE MISC. APPLICATIONS ARE ALLOWED. ALL THE CASES ARE FIXED FOR 10/06/2015. NO SEPARATE NOTICE WILL BE ISSUED BY THIS OFFICE. ORDER PRONOUNCED IN THE OPEN COURT ON 17/04/2015. 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:- 17 TH APRIL, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- MUNNI DEVI AGARWAL, SAMEER AGARWAL, RAM AGARWAL, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE DCIT, CENTRAL CIRCLE-3, JAIPUR. 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. 36, 37 & 38/JP/2014) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR