SHRI MAHENDRA SINGH CHARAN, BEAWAR V. INCOME TAX OFFICER, WARD-2, BEAWAR

MA 37/JPR/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4827 (ITAT-JAIPUR)
• Duration Of Justice: 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 08-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR RAM SINGH ACIT
• Assessee Lawyers: SUBHASH PORWAL

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 MA NO. 37/JP/2019 (ARISING OUT OF ITA NO. 944/JP/2017 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2014-15 SHRI MAHENDRA SINGH CHARAN 26, SHIVA COLONY, DELWARA ROAD, BHIND KALI MATA MANDIR, BEAWAR. CUKE VS. THE ITO, WARD- 2, BEAWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABNPC 9269 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI SUBHASH PORWAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : DR. RAM SINGH (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 31/05/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 04/06/2019 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE IS SEEKING RECALLING OF ORDER OF THE TRIBUNAL DATED 23.04.2019 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF NON PROSE CUTION. 2. WE HAVE HEARD THE LD. AR AS WELL AS THE LD. DR A ND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THE APPEAL OF THE ASSESSEE WAS DISMISSED WHEN NOBODY HAS APPEARED ON BEHALF OF THE ASSESSEE ON MA NO. 37/JP/2019 SHRI MAHENDRA SINGH CHARAN VS. ITO 2 16.04.2019 DESPITE THE FACT THAT ON THE LAST DATE O F HEARING ON 12.02.2019 THE ASSESSEE FILED AN APPLICATION FOR AD JOURNMENT OF HEARING. THE LD. AR OF THE ASSESSEE HAS POINTED OUT THAT THE ASSESSEE SUBSEQUENTLY MADE A REQUEST FOR DECIDING THE APPEAL ON THE BASIS OF THE WRITTEN SUBMISSIONS AND THEREFORE, THE ASSESSEE HAD A BONA-FIDE BELIEF AND IMPRESSION THAT THE APPEAL OF THE ASSESS EE WOULD BE DECIDED BY CONSIDERING THE WRITTEN SUBMISSIONS. THE ASSESSE E HAS THUS EXPLAIN THE REASONS FOR NON APPEARING I.E. ON 16.04.2019 AN D PLEADED TO RECALL THE IMPUGNED ORDER AND GRANT AN OPPORTUNITY OF HEAR ING TO THE ASSESSEE. 3. ON THE OTHER HAND, THE LD. DR HAS VEHEMENTLY OPP OSED TO THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WEL L AS THE RELEVANT MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE APPE AL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR WANT OF NON APPEARANCE AND PROSECUTION. NOW THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON APPEARING AND WE ARE SATISFIED THAT THE ASSESSEE WAS HAVING A REASON ABLE CAUSE FOR NOT ATTENDING THE HEARING. ACCORDINGLY, IN THE FACTS AN D CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE WE RECALL T HE IMPUGNED ORDER DATED 23.04.2019 AND THE APPEAL OF THE ASSESSEE IS DIRECTED TO FIX FOR MA NO. 37/JP/2019 SHRI MAHENDRA SINGH CHARAN VS. ITO 3 FRESH HEARING ON 12.07.2019. SINCE, THE DATE OF THE HEARING OF THE APPEAL HAS BEEN ANNOUNCED IN OPEN COURT AND THE SAM E HAS BEEN NOTED DOWN BY THE PARTIES, THEREFORE, NO SEPARATE N OTICE SHALL BE ISSUED IN THIS REGARD. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/06/2019. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 04/06/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI MAHENDRA SINGH CHARAN, BEAWAR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-2, BEAWAR. 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. 37/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR