BHAGWATI PRASAD CHEEPA, Jaipur V. ITO, Jaipur

MA 51/JPR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4054 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 14-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PURSHOTTAM KASHYAP CIT DR DHK
• Assessee Lawyers: SANJIV PANDEY

Judgement Text

MA NO. 51/JP/2015 SHRI BHAGWAT I PRASAD CHEEPA VS. ITO, WARD-7 (2), JAIPUR 1 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 FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE:SHRI R.P.TOLANI, JM & SHRI VIKRAM SINGH YADA V, AM MA NO.51/JP/2015 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 490/JP/2014) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2002-03 SHRI BHAGWATI PRASAD CHEEPA 16A, NAMDEV COLONY BEHIND WIRELESS OFFICE, SANGANER, JAIPUR CUKE VS. THE ITO WARD- 7 (3) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ACDPC 6121 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SANJIV PANDEY, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY: SHRI PURSHOTTAM KASHYAP, ADDL. CIT -D R LQUOKBZ DH RKJH[K@ DATE OF HEARING : 12/02/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 12 /02/2016 VKNS'K@ ORDER PER R.P. TOLANI, JM: - THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 16-10-2015 OF TRI BUNAL IN ITA NO. 490/JP/2014 FOR THE ASSESSMENT YEAR 2002-03. THE AS SESSEE MAINLY CONTENDED IN HIS MISCELLANEOUS APPLICATION AS UNDER :- MA NO. 51/JP/2015 SHRI BHAGWAT I PRASAD CHEEPA VS. ITO, WARD-7 (2), JAIPUR 2 4. THAT WHERE AS THE FACT IS THAT THE NOTICE WAS NOT RECEIVED BY THE APPELLANT NOR HIS AUTHORIZED REPRES ENTATIVE DUE TO THE POSTAL MISADVENTURE. 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 WAS SENT TO THE PAR TY BY REGISTERED POST BUT IT WAS RETURNED UNSERVED. THOUGH THE BENCH ALSO OBSE RVED THAT THE ASSESSEE HAS NOT INTIMATED HIS NEW CHANGE OF ADDRESS YET THE ASSESSEE HAS BEEN NEGLIGENT IN PURSUING HIS CASE. HOWEVER, THE ASSES SEE IS GIVEN ONE MORE CHANCE TO CONTEST HIS CASE BEFORE THE TRIBUNAL IN V IEW OF HIS PRAYER BUT THE ASSESSEE IS DIRECTED TO DEPOSIT A SUM OF RS. 1,000/ - AS COST BEFORE 28-02-2016 AND PRODUCE THE COPY OF CHALLAN THEREOF. HENCE, THE APPEAL OF THE ASSESSEE IS FIXED FOR HEARING ON 02-03-2016. TH E REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING OF THE APPEAL ON 02-03-2016 . MA NO. 51/JP/2015 SHRI BHAGWAT I PRASAD CHEEPA VS. ITO, WARD-7 (2), JAIPUR 3 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 /02/ 2016. SD/- SD/- FOE FLAG ;KNO VKJ-IH-RKSYKUH (VIKRAM SINGH YADAV) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 12 /02/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI BHAGWATI PRASAD CHEEPA, JAIPU R 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 7 (2), 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. 51/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR