SHRI ASHOK KUMAR KHANDELWAL, Jaipur V. ITO, Jaipur

MA 5/JPR/2013

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3020 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-05-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 14-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAILASH MANGAL JCIT DHK
• Assessee Lawyers: ASHOK KUMAR KANORIA
• 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 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. 5/JP/2013 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 1027/JP/2011) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 SHRI ASHOK KUMAR KHANDELWAL 13, DEEPAK COLONY, SYOPUR SANGANER JAIPUR CUKE VS. THE ITO WARD- 1 (3) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AOTPK 3332 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI ASHOK KUMAR KANORIA, CA JKTLO DH VKSJ LS@ REVENUE BY :SHRI KAILASH MANGAL, JCIT LQUOKBZ DH RKJH[K@ DATE OF HEARING : 15/05/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 15 /05/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 22-06-2012 OF TRI BUNAL IN ITA NO. 1027/JP/2011 FOR THE ASSESSMENT YEAR 2006-07. THE A SSESSEE MAINLY CONTENDED IN HIS MISCELLANEOUS APPLICATION AS UNDER :- M.A. NO. 5/JP/2013 SHRI ASHOK KHANDELWAL VS. ITO WARD- 1(3), JAIPUR 2 4. IN VIEW OF THE ABOVE FACTS, IT IS SUBMITTED T HAT NON APPEARANCE WAS BECAUSE OF NOT HAVING RECEIVED THE HEARING NOTICE AND HENCE THERE WAS A REASONABLE CAUSE. IT I S FURTHER SUBMITTED THAT THE ASSESSEE'S CONTENTION WAS NOT TH AT THE CASE SHOULD BE REVIEWED BUT THE MISCELLANEOUS APPLICATIO N IS FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL DATED 22-06- 2012. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT TO THIS EF FECT. 2.1 ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCE LLANEOUS APPLICATION. 2.2 AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THE NOTICE SENT TO THE PAR TY BY REGISTERED POST COULD NOT BE RECEIVED. THE BENCH OBSERVED THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE CHANCE TO DEFEND HIS CASE IN VIEW OF HIS PRAYERS AND THE APPEAL OF THE ASSESSEE IS FIXED FOR HEARING ON 09-0 7-2015. THE REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING OF THE APPEAL O N 09-07-2015. M.A. NO. 5/JP/2013 SHRI ASHOK KHANDELWAL VS. ITO WARD- 1(3), JAIPUR 3 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/05/20 15. SD/- SD/- VH-VKJ-EHUK VKJ-IH-RKSYKUH (T.R. MEENA) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 15 TH MAY, 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI ASHOK KUMAR KHANDELWAL, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 1 (3), JAIPUR 3. VK;DJ VK;QDRVIHY@ THE CIT(A). 4. VK;DJ VK;QDR@ THE CIT 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO.5/JP/2013) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR