SMT. SARASWATI DEVI, Alwar V. ITO, Alwar

MA 53/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5788 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 05-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: KRANTI MEHTA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER M.A. NO. 53/JP/2017 (ARISING OUT OF ITA NO. 219/JP/2012) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2003-04 SMT. SARASWATI DEVI, M/S PAWAN TRADING COMPANY, 5/26, NEB HOUSING BOARD, ALWAR. CUKE VS. ITO, WARD 1(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AFQPD 0405 F VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI KRANTI MEHTA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI R.A. VERMA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 18/08/2017 MN?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 18/08/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 19/04/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 15/08/2016 PASSED IN ITA NO. 219/JP/2012 FOR THE AS SESSMENT YEAR 2003-04. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 219/JP/2012 FOR THE ASSESSMENT YEAR 2003-04 AGAINST THE ORDER O F LEARNED CIT(A), M.A. NO. 53/JP/2017 SARASWATI DEVI VS ITO 2 ALWAR DATED 29/12/2011. THIS BENCH OF THE ITAT, JAIPU R HAS DECIDED THE APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING D ECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA ( P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEAL. 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 12/07/20 16 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT NO NOTICE FIXING THE DATE OF HEARING FOR 12/07/2016 WAS RECEIVED. IN THIS REGARD , THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT OF ONE MR. MANISH MEHTA, WHO IS A PARTNER IN M/S MEHTA & COMPANY, CHARTERED ACCOUNTANTS AND LOOK AFT ER JAIPUR OFFICE. IN THE AFFIDAVIT THE SHRI MANISH MEHTA STATED THAT PRATEEK WAS WORKING IN THE JAIPUR OFFICE AND IN 2016 HE SENT HIM TO ITA T JAIPUR FOR TAKING ADJOURNMENT IN THE ABOVE CASE. HE INFORMED ME THE N EXT DATE OF HEARING AS 22/07/2016 AND NOT 12/07/2016. THEREFORE, ON THE BASIS OF THAT INFORMATION, HE COULD NOT ATTEND THE CASE ON T HE FIXED DATE OF HEARING ON 12/07/2016. THEREFORE, HE PRAYED TO RECAL L THE HONBLE ITAT ORDER DATED 15/07/2016. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL THE EX PARTE ORDER DATED 15/07 /2016. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT TH E DATE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE, INADVERTEN TLY, THEREFORE, HE M.A. NO. 53/JP/2017 SARASWATI DEVI VS ITO 3 COULD NOT APPEAR BEFORE THE BENCH. AFTER CONSIDERIN G ALL THESE FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, I REC ALL ORDER DATED 15/07/2016 PASSED BY THIS BENCH IN ITA NO. 219/JP/2 012. ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED AN D DATE OF HEARING OF THE APPEAL IS GIVEN IN OPEN COURT FOR 06/10/2017. TH E REGISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABOVE DATE IN R EGULAR HEARING. 5. IN THE RESULT, THE PRESENT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/08/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ TK;IQJ TK;IQJ TK;IQJ @ @@ @ JAIPUR FNUKAD @ DATED:- 18 TH AUGUST, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. SARASWATI DEVI, ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 1(2), JAIPUR. 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. 53/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR