BHARTIYA SHIKSHA PRACHAR SAMITI, TONK V. COMMISSIONER OF INCOME TAX (E), JAIPUR

MA 70/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6919 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 05-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J C KULHARIJCIT
• Assessee Lawyers: A K KANODIA
• 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 BENCHE S, JAIPUR JH FOT; IKWY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ MA NO.70/JP/2018 & 71/JP/2018 (ARISING OUT OF ITA NO. 1015/JP/2017 & 1016/JP/2017 ) BHARTIYA SHIKSHA PRACHAR SAMITI TONK, RAJASTHAN CUKE VS. CIT(E), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAAAB7653D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI A. K. KANODIA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI J. C. KULHARI(JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 13/07/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 16/07/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THESE ARE TWO MISCELLANEOUS APPLICATIONS FILED BY T HE ASSESSEE AGAINST THE EX-PARTE ORDER PASSED BY THE CO-ORDINAT E BENCH IN ITA NO. 1015/JP/2018 & 1016/JP/2018 DATED 20.02.2018. 2. DURING THE COURSE OF HEARING, THE LD AR SUBMITTE D THAT ON THE SCHEDULED DATE OF HEARING, THE LD AR COULD NOT ATTE ND THE HEARING DUE TO MEDICAL SICKNESS. IN SUPPORT, HE SUBMITTED AN A FFIDAVIT OF THE ASSESSEE ALONG WITH THE MEDICAL CERTIFICATE. M.A. NO. 70&71/JP/2018 BHARTIYA SHIKSHA PRACHAR SAMITI TONK, RAJASTHAN VS . CIT(E), JAIPUR 2 3. AFTER HEARING BOTH THE PARTIES, WE FIND THAT NON -APPEARANCE DUE TO MEDICAL SICKNESS IS A REASONABLE CAUSE FOR NON-A PPEARANCE. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE HEREBY RECALL THE EX-PARTE ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 1015/JP/2 018 & 1016/JP/2018 DATED 20.02.2018. 4. THE REGISTRY IS DIRECTED TO LIST THE MATTER FOR HEARING ON MERITS ON 05.09.2018. AS PRONOUNCED IN THE OPEN COURT, SEPARA TE NOTICE OF HEARING IS DISPENSED WITH. THE PARTIES ARE AT LIBER TY TO FILE PAPERBOOK, IF ANY, ONE WEEK IN ADVANCE OF THE SCHEDULED DATE OF H EARING. THE MISCELLANEOUS APPLICATIONS ARE THUS ALLOWED WIT H ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 16/07/2018. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 16/07/2018. * GANESH KR VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- BHARTIYA SHIKSHA PRACHAR SAMITI TONK , RAJASTHAN 2. IZR;FKHZ@ THE RESPONDENT- CIT(E), 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. 70 &71/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR