Sunita Singh, Jaipur V. ITO, Jaipur

MA 42/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7124 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MOHAN CHAUDHARY
• Keywords: Reasonable cause

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, 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 VK;DJ VIHY LA-@ MA NO. 42/JP/2018 ( ARISING OUT OF ITA NO. 275/JP/2014) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SMT. SUNITA SINGH, 80, BRIJRAJ ENCLAVE, PANCHYAWALA, JAIPUR. CUKE VS. INCOME TAX OFFICER, WARD-2(1), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AGMPS 9110M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI MOHAN CHAUDHARY (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJENDRA JHA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 10/08/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 21/08/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 275/JP/2014 DATED 16.01.2018 2. THE LD. AR HAS SUBMITTED THAT THE MATTER WAS INI TIALLY LISTED FOR 18.12.2017 AND THE ASSESSEE HAD MOVED AN ADJOURNMEN T APPLICATION ON 14.12.2017 AND THEREAFTER, THE MATTER WAS LISTED FO R 15.01.2018. HOWEVER, THE ASSESSEE DIDNT RECEIVE ANY NOTICE OR INFORMATION M.A. NO. 42/JP/2018 SMT. SUNITA SINGH VS.ITO 2 REGARDING THE SCHEDULED DATE OF HEARING. IN VIEW OF THE SAME, THE ASSESSEE OR HER LEGAL REPRESENTATIVE COULD NOT APPE AR BEFORE THE BENCH. IT WAS SUBMITTED THAT THE ASSESSEE THEREAFTER CAME TO KNOW ABOUT THE EX-PARTE ORDER WHICH WAS PASSED ON 16.01.2018. A CO PY OF THE ORDER WAS RECEIVED BY THE ASSESSEE ON 06.02.2018 AND THER EAFTER THE ASSESSEE HAS IMMEDIATELY MOVED A MISCELLANEOUS APPL ICATION SEEKING RECALLED OF THE EX-PARTE ORDER. IT WAS ACCORDINGLY SUBMITTED THAT THERE IS A REASONABLE CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON THE SCHEDULED DATE OF HEARING AND EX-PARTE ORDER MA Y KINDLY BE RECALLED AND THE ASSESSEE BE ALLOWED AN OPPORTUNITY TO PRESE NT HER CASE ON MERITS. 3. THE LD. DR IS HEARD WHO HAS OPPOSED THE MISCELLA NEOUS APPLICATION. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS OBSERVED FROM THE RECORD THAT THE MATTER HAS BEEN FIXED FOR HEARING ON NUMBER OF OCCASIONS, HOWE VER, THERE HAS BEEN NO COMPLIANCE ON PART OF THE ASSESSEE EXCEPT M OVING ADJOURNMENT APPLICATION OCCASIONALLY. IT THEREFORE APPEARS THAT THE ASSESSEE WAS NOT SERIOUS IN PURSUING HER MATTER AND THEREFORE, THE COORDINATE BENCH WAS LEFT WITH NO OPTION BUT TO PRO CEED AND PASSED THE EX-PARTE ORDER. DURING THE COURSE OF HEARING, THE LD AR HAS GIVEN AN UNDERTAKING THAT THE ASSESSEE WILL NOT SEEK ANY ADJOURNMENT WITHOUT SHOWING REASONABLE CAUSE AND THE TIME OF THE COURT SHALL NOT BE WASTED. CONSIDERING THE SAME, IN THE INTEREST OF J USTICE AND FAIR PLAY, WE BELIEVE THAT THE ASSESSEE DESERVES ONE FINAL OPP ORTUNITY TO PRESENT M.A. NO. 42/JP/2018 SMT. SUNITA SINGH VS.ITO 3 HER CASE ON MERITS. ACCORDINGLY, WE RECALLED THE EX -PARTE ORDER PASSED BY THE COORDINATE BENCH DATED 16.01.2018, SUBJECT T O PAYMENT OF COST OF RS. 500/-. 5. THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR H EARING ON 09.10.2018 AS PRONOUNCED IN THE OPEN COURT. SEPARAT E NOTICE IS DISPENSED WITH. THE ASSESSEE SHALL DEPOSIT THE COS T AND SUBMIT THE NECESSARY CHALLAN BEFORE THE NEXT DATE OF HEARING. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED WITH ABOVE DIRECTION. ORDER PRONOUNCED IN THE OPEN COURT ON 21/08/2018. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21/08/2018. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. SUNITA SINGH, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-2(1), AJMER. 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. 42/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR