NARENDRA KUMAR CHATURVEDI, Hindaun City V. ITO, Sawai Madhopur

MA 97/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3734 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 31-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI
• 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 BENCHE S, JAIPUR JH FOT; IKY 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 M.A. NO. 97/JP/2018 (ARISING OUT OF ITA NO. 170/JP/2015) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2006-07 SHRI NARENDRA KUMAR CHATURVEDI, C/O C. M. GUPTA, TAX CONSULTANTS, D-6, STATION ROAD, HINDAUN CITY, RAJ 322230 CUKE VS. ITO, WARD-3, SAWAI MADHOPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABSPC 5327 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI S. L. PODDAR (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI J. C. KULHARI (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 25/01/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 20/03/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS A MISC. APPLICATION FILED BY THE ASSESSEE R EQUESTING FOR RECALL OF THE EX-PARTE ORDER PASSED BY THE CO-ORDINATE BENCH VIDE ORDER D ATED 24.03.2017 DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE. 2. AT THE OUTSET, IT IS NOTED THAT THERE IS DELAY I N FILING THE MISC. APPLICATION FROM END OF THE MONTH IN WHICH THE IMPU GNED ORDER WAS PASSED. THE REVENUE HAS ALSO RAISED STRONG OBJECTIO N AGAINST THE MAINTAINABILITY OF THE MISC. APPLICATION SO FILED B Y THE ASSESSEE. M.A. NO. 97/JP/2018 NARENDRA KUMAR CHATURVEDI, HINDAUNCITY VS. ITO, SAWAIMADHOPUR 2 3. THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE O RDER OF THE TRIBUNAL DATED 24.03.2017 WAS NOT RECEIVED BY THE A SSESSEE TILL THE TIME ASSESSEE RECEIVED A COPY OF THE SAID ORDER FROM THE OFFICE OF ITO, KARAULI IN THE MONTH OF JULY, 2018. IN SUPPORT, HE REFERRED TO THE AFFIDAVIT OF THE ASSESSEE WHEREIN HE HAS STATED THAT HE HAS RECEIVED THE ORDER FROM THE OFFICE OF THE ITO, KARAULI ON 04.07.2018 WHICH WAS NEVER SERVED UPON HIM AT ANY EARLIER DATE. 4. GIVEN THAT THERE IS NO DISPUTE THAT THE ORDER OF THE TRIBUNAL WAS SENT BY THE REGISTRY AT THE ADDRESS SO SPECIFIED BY THE ASSESSEE AT THE TIME OF FILING OF THE APPEAL BEFORE THE TRIBUNAL, A REPORT FROM THE REGISTRY WAS CALLED BY THE BENCH. IN ITS REPORT DATED 11.01. 2019, THE REGISTRY HAS STATED THAT THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 170/JP/2015 DATED 24.03.2017 WAS SENT THROUGH SPEED POST ON 29. 03.2017. SUBSEQUENTLY, THE SAID ORDER WAS RECEIVED BACK UNSE RVED FROM THE POSTAL DEPARTMENT AND THEREAFTER, A LETTER DATED 29.05.201 8 WAS ISSUED TO ITO, WARD-03, SAWAI MADHOPUR VIDE SPEED POST TO SERVE TH E ORIGINAL ORDER ON THE ASSESSEE. SUBSEQUENTLY, A COMMUNICATION DATED 0 4.06.2018 HAS BEEN RECEIVED FROM ITO, WARD-3, SAWAI MADHOPUR STATING T HAT THE SAID ORDER HAS BEEN SENT TO THE JURISDICTIONAL ITO, KARAULI TO SERVE THE SAME ON THE ASSESSEE. THEREFORE, WE FIND THAT THE CONTENTION SO RAISED BY THE LD. AR IN THE AFFIDAVIT THAT HE HAS BEEN SERVED THE ORDER BY THE ITO, KARAULI ON 4.7.2018 STAND CORROBORATED. ACCORDINGLY, WE ADMIT THE MISC. APPLICATION FILED BY THE ASSESSEE. 5. ON THE MERITS OF THE MISC. APPLICATION, WE HAVE HEARD THE LD. AR AS WELL AS THE LD. DR AND CONSIDERED THE RELEVANT M ATERIAL ON RECORD. WE NOTE THAT THE CO-ORDINATE BENCH HAS DISMISSED THE A PPEAL FOR NON M.A. NO. 97/JP/2018 NARENDRA KUMAR CHATURVEDI, HINDAUNCITY VS. ITO, SAWAIMADHOPUR 3 PROSECUTION WITHOUT GIVING THE FINDING ON MERITS AN D FURTHER ASSESSEE HAS EXPLAINED THE REASON FOR NON APPEARANCE OF THE LD. AR ON ACCOUNT OF BAD MEDICAL HEALTH. ACCORDINGLY, IN THE INTEREST OF JUS TICE, WE RECALL THE IMPUGNED ORDER OF THE TRIBUNAL AND DIRECT THE REGIS TRY TO FIX THE APPEAL OF THE ASSESSEE FOR FRESH HEARING AND ADJUDICATION IN REGULAR COURSE. IN THE RESULT, MISC. APPLICATION OF THE ASSESSE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 20/03/2019. 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:- 20/03/2019 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- NARENDRA KUMAR CHATURVEDI, HINDAUNCI TY 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD (3), SAWAIMADHOPUR 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. 97/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR