NARSINGH LAL MAKHIJA, Kota V. ACIT, Jaipur

MA 64/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6805 (ITAT-JAIPUR)
• Duration Of Justice: 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 16-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SEEMA MEENA JCIT DR DHK
• Assessee Lawyers: B L BHOJWANI

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 FOT; IKY JKO ] U;KF;D LNL; ,O JH HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM MISC. APPLICATION NO. 64/JP/2018 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 346/JP/2016) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 SHRI NARSINGH LAL MAKHIJA PROP: M/S. PREM SUPARI BHANDAR, OLD DHAN MANDI, KOTA CUKE VS. THE ACIT CIRCLE-3 JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ABMPM 2586 Q6 VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI B.L. BHOJWANI, CA JKTLO DH VKSJ LS@ REVENUE BY:SMT. SEEMA MEENA, JCIT- DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08/06/2018 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 08/06/2018 VKNS'K@ ORDER PER BHAGCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX- PARTE ORDER DATED 29-11-2017 OF TRIBUNAL IN ITA NO. 345/JP/2016 FOR THE ASSESSMENT YEAR 2012-13 BY MENTIONING THEREIN REASON AS UNDER: - AN APPLICATION FOR ADJOURNMENT WAS DULY SENT BY T HE A/R THROUGH SPEED POST ON 26-11-2017 WHICH WAS RECEIVED LATE IN THE ITAT OFFICE. FURTHER DUE TO SOME UNAVOIDABLE CIRCUMSTANCES, THE A/R COULD NOT COME TO JAIPUR ON THE DATE OF HEARING. THUS THE DEFAULT WAS NOT DELIBERATE BUT DUE TO A RE ASONABLE CAUSE. TO THIS EFFECT, THE ASSESSEE FILED THE AFFIDAVIT OF THE LD.AR SHRI BHAJAN LAL BHOJWANI, CA. MA NO. 64/JP/2018 SHRI NARSINGH LAL MAKHIJA, KOTA VS ACIT , CIRCLE - 3 JAIPUR . 2 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCEL LANEOUS APPLICATION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, THE BENCH HOLDS THAT THERE WAS SUFFICIENT REASON AND ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HEARIN G. HENCE, THE BENCH RECALLS THE EX- PARTE ORDER DATED 29-11-2017. THE DATE OF HEARING O F APPEAL IS FIXED ON 26-07-2018 AND BOTH SIDES ARE INFORMED IN THIS REGARD IN OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- FOT; IKY JKO HKKXPUN (VIJAY PAL RAO) ( BHAGCHAND) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 08/06/ 2018 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI NARSINGH LAL MAKHIJA, KOTA 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CIRCLE 3, 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. 64/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR