RASAL BUILDERS & DEVELOPERS PVT. LTD., Jaipur V. ITO, Jaipur

MA 68/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6800 (ITAT-JAIPUR)
• Duration Of Justice: 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 22-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DR DHK
• Assessee Lawyers: DILIP SHIVPURI

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. 68/JP/2018 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 287/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2005-06 M/S. RASAL BUILDERS & DEVELOPERS PVT LTD. 114, JOSHI MARG, SHANTI NAGAR, KALWAD ROAD JHOTWAA, JAIPUR CUKE VS. THE ITO WARD- 3 (1) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AACCR 6981 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI DILIP SHIVPURI, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY:SMT. POONAM RAI, DCIT- DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 01/06/2018 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 4 /06/2018 VKNS'K@ ORDER PER BHAGCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX- PARTE ORDER DATED 09-04-2018 OF TRIBUNAL IN ITA NO. 287/JP/2017 FOR THE ASSESSMENT YEAR 2005-06 BY MENTIONING THEREIN REASON AS UNDER: - THAT THE NON-APPEARANCE WAS BECAUSE OF SOME MISCOMMUNICATION AMONGST THE STAFF OF THE A/R OF TH E ASSESSEE BECAUSE OF WHICH THE A/R/ WAS APPARENTLY NOT INFORM ED OF THE DATE OF HEARING. THAT THE ASSESSEE WAS NOT AWARE OF THE FACT THAT T HE A/R WAS NOT APPEARING FOR HEARING OTHERWISE HE WOULD HAVE B EEN THERE AND APPEARED HIMSELF OR WOULD HAVE APPOINTED ANOTHE R A/R IMMEDIATELY. THAT THE ASSESSEE HAS TAKEN A SERIOUS VIEW OF THIS LAPSE AND HAS CHANGED HIS A/R/ MA NO. 68/JP/2018 M/S. RASAL BUILDERS & DEVELOPERS PVT. LTD VS ITO, WARD- 3 (1) JAIPUR . 2 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCE LLANEOUS APPLICATION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, THE BENCH HOLD 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 09-04-2018. THE DATE OF HEARING OF APPE AL IS FIXED ON 19-07-2018 AND BOTH SIDES ARE INFORMED IN THIS REGARD IN OPEN COUR T. 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:- 04 /06/ 2018 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. RASAL BUILDERS & DEVELOPERS PV T. LTD., JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 3 (1), 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. 68/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR