SHREE JITENDRA KUMAR ATREE, CHURU V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR

MA 67/JPR/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5069 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 08-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S NEHRA CIT DHK
• Keywords: Reasonable cause

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH B, JAIPUR JH LANHI XKSLKBZ] U;KF;D LNL; ,O A JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA- @ M .A. NO. 67/JP/2020 (ARISING OUT OF ITA NO. 20/JP/2019) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2013-14. SHRI JITENDRA KUMAR ATREE, WARD NO. 7, SHADULPUR, CHURU. CUKE VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-3, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AIDPA 0645 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI RAJEEV SOGANI (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI A.S. NEHRA, (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 22.01.2021. ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 09/02/2021 . VKNS'K@ ORDER PER SANDEEP GOSAIN, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE IS SEEKING RECALLING OF THE ORDER OF THE TRIBUNAL DATED 01.09.2020 WHEREBY THE APPEAL OF THE ASSESSEE WAS DECIDED EX PARTE THOUGH ON MERITS. NOW THE ASSESSE E HAS FILED THIS MISCELLANEOUS APPLICATION AND EXPLAINED THE CAUSE FOR NON APPEARA NCE BEFORE THE TRIBUNAL WHEN THIS APPEAL WAS CALLED FOR HEARING ON 31.08.2020. 2 M.A. NO. 67/JP/2020 SHRI JITENDRA KUMAR ATREE, CHURU. 2. WE HAVE HEARD THE LD. A/R AS WELL AS THE LD. D/R AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THE ASSESSEE HAS EXPLAINED THE REASONS IN THE MISCELLANEOUS APPLICATION WHICH HAS BEEN SUPPORTED BY AN AFFIDAVI T. WE HAVE GONE THROUGH THE MISCELLANEOUS APPLICATION OF THE ASSESSEE AND FIND THAT THE ASSESSEE HAS EXPLAINED THE REASONABLE CAUSE FOR NOT APPEARING BEFORE THE T RIBUNAL ON 31.08.2020. THE ASSESSEE SUBMITTED THAT THE COUNSEL WHO HAS TO REPR ESENT THE ASSESSEE WAS NOT HAVING THE COMPLETE INFORMATION ABOUT THE CASE AS H E WAS NOT REPRESENTING THE ASSESSEE EARLIER BEFORE THE LOWER AUTHORITIES. THER EFORE, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SOUGHT INFORMATION F ROM THE ASSESSEE VIA EMAIL DATED 10 TH JULY, 2020 TO ENABLE HIM TO REPRESENT TO CASE OF T HE ASSESSEE BEFORE THIS TRIBUNAL. BUT DUE TO COVID-19 PANDEMIC AND LOCKDOWN THE ASSESSEE WAS RESIDING OUT OF JAIPUR AND THERE WAS A COMMUNICATION GAP FOR WH ICH THE ASSESSEE COULD NOT MADE AVAILABLE THE DESIRED INFORMATION SOUGHT BY TH E COUNSEL. IN THE MEANTIME DUE TO NON-AVAILABILITY OF INFORMATION, THE LD. COUNSEL SOUGHT ADJOURNMENT VIDE APPLICATION DATED 28.08.2020 BEFORE THE DATE OF HEA RING AND BELIEVED THAT DUE TO PANDEMIC SITUATION THE VIRTUAL HEARING OF THE CASE WILL BE ADJOURNED. THE LD. COUNSEL FURTHER SUBMITTED THAT CERTAIN APPARENT MISTAKES HA VE ALSO CREPT IN THE ORDER OF THE TRIBUNAL. THE ASSESSEE PLACED RELIANCE ON THE FOL LOWING DECISIONS OF HONBLE HIGH COURTS WHEREIN IT HAS BEEN HELD THAT IF THERE WAS A SUFFICIENT CAUSE FOR NON- APPEARANCE THEN THE EX PARTE ORDER MAY BE RECALLED EVEN IF THE EX PARTE ORDER IS PASSED ON MERITS :- DEVENDRA G. PASALE VS. ACIT SPECIAL CIVIL APPEAL NO. 8544 N OF 2010 (GUJ.) 3 M.A. NO. 67/JP/2020 SHRI JITENDRA KUMAR ATREE, CHURU. CIT VS. ANSAL HOUSING & CONSTRUCTION LTD. 140 TAXMAN 297 (DELHI) CIT VS. GHERU LAL BAL CHAND 269 ITR 386 ( P&H ) THE LD. A/R THUS REQUESTED THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO ARGUE THE APPEAL AND THE ORDER OF THE TRIBUNAL BE RECALLE D. 3. ON THE OTHER HAND, THE LD. D/R OPPOSED THE RECAL LING OF THE TRIBUNALS ORDER STATING THAT THERE WAS NO APPARENT MISTAKE IN THE O RDER OF THE TRIBUNAL. 4. WE HAVE GONE THROUGH THE IMPUGNED ORDER AS WELL AS THE REASONS EXPLAINED BY THE ASSESSEE IN THE AFFIDAVIT FOR NON APPEARANCE ON THE DATE OF HEARING. THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNA L FOR NON PROSECUTION AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE. NOW THE LD. COUNSEL FOR THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON APPEARANCE AS THE ASS ESSEE COULD NOT MADE AVAILABLE THE DESIRED INFORMATION SOUGHT BY HIM FROM THE ASSE SSEE. IN SUPPORT OF HIS CONTENTION, THE COUNSEL FILED AN AFFIDAVIT OF THE A SSESSEE. THUS THE LD. COUNSEL FOR THE ASSESSEE HAS PLEADED THAT THE NON ATTENDANCE OF HEARING ON 31.08.2020 IS DUE TO PANDEMIC SITUATION AND BEYOND THE CONTROL OF THE LD. COUNSEL. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE ASSESSEE HAS A REASONABLE CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING, THEREFORE, IN THE INTEREST OF JUSTCE, THE IMPUGNED ORDER OF THE TRIB UNAL DATED 01.09.2020 IS RECALLED AND THE APPEAL OF THE ASSESSEE IS RESTORED TO ITS O RIGINAL NUMBER AND STAGE. 5. THE REGISTRY IS DIRECTED TO LIST THE APPEAL OF T HE ASSESSEE FOR FRESH HEARING IN THE MONTH OF MARCH, 2021. 4 M.A. NO. 67/JP/2020 SHRI JITENDRA KUMAR ATREE, CHURU. 6. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09/02/2021. SD/- SD/- FOE FLAG ;KNO LANHI XKSLKBZ (VIKRAM SINGH YADAV) ( SANDEEP GOSAIN ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 09/02/2021. DAS/ VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT-SHRI JITENDRA KUMAR ATREE, CHURU. 2. IZR;FKHZ@ THE RESPONDENT-THE ACIT, CIRCLE-3, 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 NO. 67/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR