SMT. SHACHI AGARWAL, Jaipur V. JCIT, Jaipur

MA 40/JPR/2015

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5442 (ITAT-JAIPUR)
• Duration Of Justice: 11 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-09-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 08-09-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S K SHARMA

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 HKKXPUN] YS[KK LNL; ,O JH DQY HKKJR] U;KF;D L NL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHAR AT, JM M.A. NO.40/JP/2015 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 272/JP/2013) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SMT. SACHI AGARWAL OFFICE-T-25, ALANKAR PLAZA CENTRAL SPINE, VIDHYADHAR NAGAR, JAIPUR CUKE VS. THE JCIT CIRCLE- 4 JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AGPPA 5840 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI S.K. SHARMA, CA JKTLO DH VKSJ LS@ REVENUE BY:SHRI RAGHUVIR SINGH DAGUR, ADDL CIT-. DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 02/09/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 02/09/2016 VKNS'K@ ORDER PER BHAGCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESSE E PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 13-07-2015 OF TRI BUNAL IN ITA NO. 272/JP/2013 FOR THE ASSESSMENT YEAR 2009-10 ON THE GROUND THAT THE ASSESSEE COULD NOT INTIMATE HER CHANGED ADDRESS TO ITAT AND THEREFORE, SHE COULD NOT GET ANY NOTICE OF HEARING OF APPEAL S ENT BY THE ITAT . THE ASSESSEE HAS FILED AN AFFIDAVIT TO THIS EFFECT. MA NO. 40/JP/2015 SMT. SACHI AGARWAL VS. JCIT, CIRCLE- 4,JAIPUR . 2 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCEL LANEOUS APPLICATION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE AND ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRES ENT ON THE DATE OF HEARING OF THE APPEAL. HENCE, WE SET ASIDE THE EX- PARTE ORDER DATED 13-07-2016 OF THE APPEAL AND DIRECT THE REGISTRY TO FIX THE DATE OF HEARING OF APPEAL ON 14-10-2016 FOR WHICH BOTH THE PARTIES HAVE BEEN COMMUNICATED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED AS PRONOUNCED IN THE OPEN COURT ON 02/09/2 016. SD/- SD/- DQY HKKJR HKKXPUN (KUL BHARAT) ( BHAGCHAND) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 02 /09/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. SACHI AGARWAL, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE JCIT, CIRCLE- 4, JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO.40/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR