Shri Laxman Singh Bhullar, SRIGANGANAGAR V. ITO, SRIGANGANAGAR

MA 61/JODH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1120 (ITAT-JODHPUR)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-10-2013
• Assessment Year: 2002-2003
• Appeal Filed On: 13-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER MA NO. 61/JODH/2013 (ARISING OUT OF ITA NO. 586/JODH/2010) ASSESSMENT YEAR : 2002-03 SHRI LAXMAN SINGH BHULLAR, VS. I.T.O., WARD 2, 357, HOME LAND CITY, SRIGANGANAGAR. SURATGARH ROAD, SRIGANGANAGAR. (APPELLANT) (RESPONDENT) PAN: ALDPB 0081 G APPELLANT BY : NONE. DEPARTMENT BY : SHRI N.A. JOSHI, D.R. DATE OF HEARING : 17-10-2013 DATE OF PRONOUNCEMENT : 17-10-2013 O R D E R PER N.K. SAINI, A.M. THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E IS ARISING OUT OF THE EXPARTE ORDER DATED 04-07-2012 IN ITA NO. 586/JODH/2010 FO R THE A.Y. 2002-03. 2. DURING THE COURSE OF HEARING, NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. THERE FORE, THE MISC. APPLICATION IS DECIDED ON MERITS AFTER HEARING THE LD. D.R. AND CONSIDERING THE CONTENTS OF MISC. APPLICATION. 2 3. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HA S CONTENDED AS UNDER:- 1. THAT THE APPEAL FILED BY THE APPLICANT BEARING NO.586/JODH/2010 WAS FIXED FOR HEARING ON 04/07/2012 IT PERTAINS TO PENALTY IMPOSE D U/S. 271(1)(C). 2. THAT THE NOTICE OF HEARING WAS RETURNED BACK BY THE POSTAL DEPTT. WITH THE REMARKS THAT BAHAR JANE PAR PRAPTH KARTA GHAR NAHIN MILTA' . THE APPEAL FILED BY THE APPLICANT WAS THUS DISMISSED. 3. IT IS SUBMITTED THAT THE APPLICANT IS A SINGLE P ERSON AND HE DID NOT RECEIVE THE NOTICE OF HEARING AS HE WAS ON VISIT TO HOLY SHRINE OF GURUDWARA NANDED SAHEB, NANDED (MAHARASHTRA) THE RAILWAY RESERVATION TICKET S IN SUPPORT OF THIS FACT ARE ENCLOSED. 4. THE APPLICANT OF COURSE RETURNED ON 02/07/2012 BUT THE POSTAL DEPARTMENT HAD NOT LEFT ANY INFORMATION ABOUT ANY REGISTERED LETTE R AS SUCH HE WAS QUITE UN- AWARE ABOUT THE HEARING OF APPEAL. THE APPEAL WAS D ISMISSED IN LIMINE BY YOUR HONOUR EX-PARTE ON ACCOUNT OF NON-APPEARANCE ON 04/ 07/2012. 5. ANOTHER APPEAL FILED BY THE APPLICANT POSTED FO R HEARING ON 20/07/2012 BEARING ITANO.585 /JODH/2010 WHICH PERTAINS TO THE QUANTUM OF INCOME ASSESSED BY THE AO. THE APPLICANT ALTHOUGH SOUGHT ADJOURNMENT B UT YOUR HONOUR HAS ALLOWED THE APPEAL AND RESTORED BACK TO THE FILE OF CIT (APPEALS) FOR FRESH HEARING. 6. THE APPLICANT IS PREVENTED BY SUFFICIENT CAUSE FROM MAKING COMPLIANCE AS HE WAS QUITE UN-AWARE OF HEARING FIXED FOR APPEAL NO. 586. BY YOUR HONOUR AND APPEAL PERTAINING TO QUANTUM OF INCOME HAS BEEN ALL OWED IS QUITE UN-JUSTIFIED. 7. THE APPLICANT SEEKS TO POINT OUT THAT WHILE QUAN TUM OF INCOME ASSESSED HAS BEEN SET-ASIDE, THE PENALTY LEVIED U/S 271 (1)(C), WHICH IS A CONSEQUENTIAL ORDER STANDS CONFIRMED AND THERE IS A INCONSISTENCY IN FI NDING OF THE HON'BLE BENCH RESULTING IN GRAVE IN- JUSTICE TO THE APPLICANT. 8. THE APPLICANT HAS A JUST AND REASONABLE GROUND F OR SEEKING RE-CALL OF ORDER IN ITA NO.586/JODH/2010. THANKING YOU, YOURS FAITHFULLY SD/- (LAXMAN SINGH BHULI), 357 HOME LAND CITY, SURATGARH ROAD, SRI GANGANAGAR APPLICANT. 3 4. DURING THE COURSE OF HEARING, LD. D.R. COULD NOT CONTROVERT THE CONTENTS OF THE AFORESAID MISCELLANEOUS APPLICATION, HOWEVER, O PPOSED TO RECALL THE EXPARTE ORDER DATED 04/07/2012. 5. AFTER CONSIDERING THE CONTENTS OF THE MISCELLANE OUS APPLICATION AND SUBMISSIONS OF THE LD. D.R., WE ARE OF THE VIEW THA T THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE, WHEN THE APPEAL WAS HEARD EXPARTE ON 04/07/2012. WE, THEREFORE, BY KEEPING IN VIEW THE PROVISIONS CONTAINED IN RULE 24 OF THE I.T. (A.T.) RULES, 1963 RECALL THE ORDER DATED 04/07/2012 AND THE APPEAL IN ITA NO. 586/JODH/2010 IS HEARD ALONG WITH THIS APPLICATION, FOR WHICH SEPARATE ORDER IS PASSED. 6. IN THE RESULT, MISC. APPLICATION FILED BY THE AS SESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17-1 0-2013.) (HARI OM MARATHA) (N.K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17 TH OCTOBER, 2013 VR/- COPY TO:- 1.THE APPELLANT 2. THE RESPONDENT 3. THE LD. CIT 4. THE LD. CIT(A) 5. THE DR 6. THE GUARD FILE ASSISTANT REGISTRAR ITAT, JODHPUR.