MEENA MARWAL, Jaipur V. ITO, Jaipur

MA 8/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5594 (ITAT-JAIPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 17-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S L PODDAR

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 HKKXPAN] YS[KK LNL; ,OA JH DQY HKKJR ] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM M.A. NO. 08/JP/2017 (ARISING OUT OF ITA NO. 654/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2007-08 MEENA MARWAL, 1-A, MARWAL HOUSE, KESHWV NAGAR, HAWA SARAK, JAIPUR. CUKE VS. ITO, WARD 2(3), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. ALPPM 3094 A VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI S.L. PODDAR (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SMT. NEENA JEPH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 07/04/2017 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 10/04/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 16/01/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 29/11/2016 PASSED IN ITA NO. 654/JP/2016 FOR THE AS SESSMENT YEAR 2007-08. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 654/JP/2016 FOR THE ASSESSMENT YEAR 2007-08 AGAINST THE ORDER O F LEARNED CIT(A)-I, JAIPUR DATED 28/03/2016. THIS BENCH OF THE ITAT, JA IPUR HAS DECIDED M.A. NO. 08/JP/2017 MEENA MARWAL VS ITO 2 THE APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING D ECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA ( P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEAL. 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 29/11/20 16 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT HER COUNS EL COULD NOT APPEAR BEFORE THE COURT ON THE DATE FIXED BECAUSE D ATE OF HEARING WAS NOT NOTED IN HIS DIARY INADVERTENTLY BY HIS OFFICE STAFF. IN THIS REGARD, THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT OF THE LD. COU NSEL, WHO APPEARS TO BE APPEARED BEFORE THE HONBLE BENCH ON THE DATE FI XED. IN THE AFFIDAVIT THE LD. COUNSEL OF THE STATED THAT SAME FACT THAT S TAFF OF HIS OFFICE COULD NOT NOTE THE DATE OF HEARING IN THE DIARY AND DUE T O WHICH HE COULD NOT APPEAR BEFORE THE HONBLE ON 29/11/2016. THEREFORE, HE PRAYED TO RECALL THE HONBLE ITAT ORDER DATED 29/11/2016. THE D .R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL TH E EX PARTE ORDER DATED 29/11/2016. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT TH E DATE OF HEARING WAS NOT NOTED IN HIS DIARY BY THE OFFICE STA FF OF THE LD. COUNSEL INADVERTENTLY, THEREFORE, HE COULD NOT APPEAR BEFOR E THE BENCH. AFTER CONSIDERING ALL THESE FACTS AND CIRCUMSTANCES AND I N THE INTEREST OF M.A. NO. 08/JP/2017 MEENA MARWAL VS ITO 3 JUSTICE, I RECALL ORDER DATED 29/11/2016 PASSED BY THIS BENCH IN ITA NO. 654/JP/2016. ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSESSEE IS ALLOWED AND DATE OF HEARING OF THE APPEAL IS GIVEN I N OPEN COURT FOR 26/05/2017. THE REGISTRY IS DIRECTED TO FIX THE CAS E AS PER THE ABOVE DATE IN REGULAR HEARING. 5. IN THE RESULT, THE PRESENT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10/04/2017. SD/- SD/- DQY HKKJR HKKXPAN (KUL BHARAT) (BHAGCHAND) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 10 TH APRIL, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. MEENA MARWAL, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 2(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. 08/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR