SHRI NITIN KUMAR MOYAL, SIKAR V. INCOME TAX OFFICER, WARD-1, SIKAR

MA 45/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9193 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 02-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROONIPAL
• Keywords: Reasonable cause
• Section: 254(2)

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. 45/JP/2020 (ARISING OF OUT OF ITA NO. 474/JP/2019) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2013-14 SHRI NITIN KUMAR MOYAL WARD-17, SHASTRI NAGAR, SIKAR. CUKE VS. THE ITO, WARD-1, SIKAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ATBPK 3208 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE (NOTICE RETURN) JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROONI PAL (DCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 07/08/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 10/08/2020 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESS EE IS DIRECTED AGAINST THE ORDER DATED 27.08.2019 OF THIS TRIBUNAL . THE ASSESSEE IS SEEKING RECALLING OF THE SAID ORDER PASSED BY THE T RIBUNAL EX-PARTE BUT ON THE MERITS. 2. THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON A PPEARANCE THAT HE HAS AUTHORIZED AND GIVEN THE POWER ATTORNEY IN F AVOUR OF SHRI O.P. SONI (C.A.) BUT HE HAS NOT APPEARED AND ATTENDING T HE HEARING BEFORE MA NO. 45/JP/2020 SHRI NITIN KUMAR MOYAL VS. ITO 2 THE TRIBUNAL. EXCEPT THIS EXPLANATION THE ASSESSEE HAS NOT STATED ANYTHING. NONE HAS APPEARED ON BEHALF OF THE ASSESS EE WHEN THIS MISC. APPLICATION WAS CALLED FOR HEARING THROUGH VIDEO CO NFERENCE DESPITE NOTICE ISSUED TO THE ASSESSEE THROUGH RPAD AS WELL AS AT THE E-MAIL ID GIVEN BY THE ASSESSEE. WE FURTHER NOTE THAT THE APP EAL OF THE ASSESSEE WAS DECIDED BY THE TRIBUNAL EX-PARTE BECAUSE OF THE REASON THAT DESPITE THE ADJOURNMENT TAKEN BY THE ASSESSEE AND N OTING DOWN THE DATE OF HEARING, NOBODY APPEARED ON BEHALF OF THE A SSESSEE ON REPEATED OCCASIONS. IT IS PERTINENT TO NOTE THAT DE SPITE THE EX-PARTE ORDER PASSED BY THE TRIBUNAL AND THE MISC. APPLICAT ION FILED BY THE ASSESSEE AGAIN NOBODY HAS ATTENDED THE HEARING. THE REFORE, THE ASSESSEE IS NOT SINCERE IN PURSUING THE MATTERS BEF ORE THE TRIBUNAL HENCE, WE PROPOSE TO HEAR AND DISPOSE OFF THIS MISC . APPLICATION EX- PARTE. 3. THE APPEAL OF THE ASSESSEE WAS DECIDED BY THE TR IBUNAL ON MERITS AFTER CONSIDERING THE FACTS AVAILABLE ON RECORD AS WELL AS ARGUMENTS OF THE ASSESSEE ADVANCE BEFORE THE LD. CIT(A). IN THE ABSENCE OF ANY APPARENT MISTAKE IN THE IMPUGNED ORDER OF THE TRIBU NAL POINTED OUT IN THE MISC. APPLICATION OF THE ASSESSEE, WE DO NOT FI ND ANY SUBSTANCE OR MERIT IN THE MISC. APPLICATION WHEREBY THE ASSESSEE IS SEEKING RECALLING MA NO. 45/JP/2020 SHRI NITIN KUMAR MOYAL VS. ITO 3 OF THE ORDER. EVEN OTHERWISE THE TRIBUNAL CANNOT RE VIEW OR REVISE ITS OWN ORDERS PASSED ON MERITS AFTER ANALYZING THE FAC TS AND EVIDENCE ON RECORD. THE SCOPE OF SECTION 254(2) OF THE IT ACT I S VERY LIMITED AND CIRCUMSCRIBED TO RECTIFY THE APPARENT MISTAKE ON TH E FACE OF THE RECORD. THOUGH IF THE ASSESSEE SATISFY THE TRIBUNAL ABOUT T HE CAUSE OF NONE APPEARANCE THEN THE EX-PARTE ORDER PASSED BY THE TR IBUNAL MAY BE RECALLED HOWEVER, IN THE ABSENCE OF ANY MISTAKE IN THE IMPUGNED ORDER AS WELL AS ANY REASONABLE CAUSE EXPLAINED BY THE AS SESSEE, WE DO NOT FIND ANY JUSTIFICATION IN RECALLING THE ORDER. IN THE RESULT, THE M.A. OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10/08/2019. 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:- 10/08/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI NITIN KUMAR MOYAL, SIKAR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-1, SIKAR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) MA NO. 45/JP/2020 SHRI NITIN KUMAR MOYAL VS. ITO 4 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {MA NO. 45/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR