RAKESH KUMAR SHARMA, Jaipur V. ITO, Jaipur

MA 96/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5789 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 22-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK
• Assessee Lawyers: ARUN GANGWAL
• 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 HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM M.A. NO. 96/JP/2017 ARISING OUT IF ITA NO. 283/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10. SHRI RAKESH KUMAR SHARMA, PLOT NO. 7, LAXMI VILLA COLONY, MUHANA ROAD MANSAROVAR, JAIPUR, RAJASTHAN-302020. CUKE VS. THE INCOME TAX OFFICER, WARD 2(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AYYPS 7056 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI ARUN GANGWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA( ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 11.08.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 18/08/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESS EE SEEKING RECALLING OF THE ORDER DATED 16-2-2017 IN ITA NO. 283/JP/2013. 2. LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBM ISSIONS AS MADE IN THE APPLICATION. HE SUBMITTED THAT NON-APPEARANCE BY T HE ASSESSEE WAS NOT INTENDED TO TAKE ANY ADVANTAGE BUT WAS PREVENTED BY REASONABLE CAUSE. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WOULD REMAIN V IGILANT IN FUTURE. HE FURTHER SUBMITTED THAT THE ASSESSEE WOULD SUFFER IRREPARABL E LOSS AND INJURY. HE SUBMITTED THAT IF THE ORDER DATED 16-2-2017 IS NOT RECALLED I T WOULD RESULT INTO GROSS MISCARRIAGE OF JUSTICE. LD. COUNSEL PLACED RELIANC E ON THE JUDGMENTS OF THE HONBLE 2 MA NO. 96/JP/2017. SHRI RAKESH KUMAR SHARMA. JURISDICTIONAL HIGH COURT RENDERED IN THE CASE OF TRIBHUWAN KUMAR VS. CIT (2007) 294 ITR 401 (RAJ.). 3. ON THE CONTRARY, LD. DEPARTMENTAL REPRESENTATIVE S OPPOSED THE SUBMISSIONS. HE SUBMITTED THAT ASSESSEE REMAINED NEGLIGENT THROU GHOUT AND THERE IS NO REASONABLE CAUSE BY WHICH THE ASSESSEE WAS PREVENTE D TO APPEAR BEFORE THIS TRIBUNAL ON THE DATE SO FIXED FOR HEARING. HE CHOS E NOT TO APPEAR BEFORE THIS TRIBUNAL AND HE CANNOT TAKE ADVANTAGE OF HIS NEGLIG ENCE. IT WOULD SET WRONG PRECEDENTS. HE SUBMITTED THAT A BARE PERUSAL OF PA ST CONDUCT OF THE ASSESSEE WOULD DEMONSTRATE THAT THE ASSESSEE DID NOT APPEAR ON VAR IOUS OCCASIONS AND HEARING WAS ADJOURNED. THUS, WASTING THE PRECIOUS TIME OF TRIB UNAL. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN VIEW OF THE JUDGMENTS OF H ONBLE RAJSTHAN HIGH COURT RENDERED IN THE CASE OF TRIBHUWAN KUMAR VS. CIT 294 ITR 401 (RAJ), WE HEREBY RECALL OUR ORDER DATED 16-02-2007 IN ITA NO. 283/JP /2013 TO DECIDE THE APPEAL ON MERIT. ACCORDINGLY, WE DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 18/09/2017. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON FRIDAY, THE 18 TH DAY OF AUGUST 2017. SD/- SD/- ( HKKXPUN ( DQY HKKJR ) ( BHAGCHAND) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 18 /08/2017. POOJA/ 3 MA NO. 96/JP/2017. SHRI RAKESH KUMAR SHARMA. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI RAKESH KUMAR SHARMA, JAIPUR. 2. THE RESPONDENT THE INCOME TAX OFFICER, WARD 2(4), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 96/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR