GEET JOSHI, Jaipur V. ITO, Kota

MA 99/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5792 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 27-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: DEVENDRA KUMAR

Judgement Text

VK VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER M.A. NO. 99/JP/2017 (ARISING OUT OF ITA NO. 796/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2007-08 GEET JOSHI, P/O- M/S JOSHI MINERALS, 412, SHOPPING CENTRE, KOTA. CUKE VS. ITO, WARD 1(1), KOTA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AFFPJ 4818 K VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI DEVENDRA KUMAR (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI R.A. VERMA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 18/08/2017 MN?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 18/08/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 20/05/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 08/02/2017 PASSED IN ITA NO. 796/JP/2016 FOR THE AS SESSMENT YEAR 2007-08. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 796/JP/2016 FOR THE ASSESSMENT YEAR 2007-08 AGAINST THE ORDER O F LEARNED CIT(A), M.A. NO. 99/JP/2017 GEET JOSHI VS ITO 2 KOTA DATED 20/05/2016. THIS BENCH OF THE ITAT, JAIPU R HAS DECIDED THE APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING DECIS ION 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 07/02/20 17 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT THE APPEAL WAS IN SINGLE BENCH WHICH WAS TO BE TAKEN UP AFTER THE CASES IN BE NCH A. LD. COUNSEL FOR THE ASSESSEE WAS HAVING CASES BEFORE THE HON'BLE HIGH COURT AND AFTER ATTENDING THE CASE BEFORE THE HON'BLE HIGH CO URT, HE REACHED THE TRIBUNAL AND FOUND THAT THE APPEAL HAS BEEN HEARD EX PARTE. IN THIS REGARD, THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT OF SHRI DEVENDRA KUMAR, WHO IS THE AR OF THE ASSESSEE BEFORE THE TRIBUNAL. IN THE AFFIDAVIT HE ALSO REITERATED THE SAME FACTS AS MADE IN THE MISC. APPLICATION. THEREFORE, HE PRAYED TO RECALL THE HONBLE ITAT ORDER DATED 08/02/2017. THE D.R. HAS OPPOSED THE PRAYER OF THE ASSESSEE REGARDING RECALLING OF THE ORDER OF THE HONBLE ITA T. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT O N THE DATE OF HEARING, THE LD. COUNSEL OF THE ASSESSEE WAS HAVING CASES BEFORE THE HON'BLE HIGH COURT, DUE TO WHICH, HE COULD NOT APPEA R BEFORE THE BENCH M.A. NO. 99/JP/2017 GEET JOSHI VS ITO 3 ON TIME. HE HAS PLAUSIBLE REASON TO NOT TO APPEAR B EFORE THE BENCH. AFTER CONSIDERING ALL THESE FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, I RECALL ORDER DATED 08/02/2017 PASSED BY THIS BENCH IN ITA NO. 796/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 04/10/2017. 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 18/08/2017, SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ TK;IQJ TK;IQJ TK;IQJ @ @@ @ JAIPUR FNUKAD @ DATED:- 18 TH AUGUST, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI GEET JOSHI, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 1(1), KOTA. 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. 99/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR