BHOJ RAJ MAKHIJA, Kota V. ACIT, Jaipur

MA 65/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6802 (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: 2011-2012
• 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. 65 & 66/JP/2018 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 347 & 348/JP/2016) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12 & 2012-13 SHRI BHOJ RAJ MAKHIJA PROP. M/S. RAJESH KUMAR & COMPANY, OLD DHAN MANDI, KOTA CUKE VS. THE ACIT CIRCLE-3 JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ABGPM 1361 B 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 BOTH THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 29-11-2017 OF TRI BUNAL IN ITA NO. 347/JP2016 & 348/JP/2016 FOR THE ASSESSMENT YEARS 2011-12 & 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. MA NO. 65 & 66/JP/2018 SHRI BHOJ RAJ MAKHIJA, KOTA VS ACIT , CIRCLE - 3 JAIPUR . 2 TO THIS EFFECT, THE ASSESSEE FILED THE AFFIDAVITS O F THE LD.AR SHRI BHAJAN LAL BHOJWANI, CA. 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCEL LANEOUS APPLICATIONS OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, THE BENCH HOLDS THAT THERE WAS SUFFICIENT REASON A ND ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HEARING. HENCE, THE BENCH RECALLS THE EX-PARTE ORDER DATED 29-11-2017. THE DATE OF HEARING OF BOTH THE APPEALS ARE FIXED ON 26-07-2018 AND BOTH SIDES ARE INFORMED IN THIS REGA RD IN OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE 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 BHOJ RAJ 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.65 & 66/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR