KAILASH CHAND BANGUR, Jaipur V. ITO, Kishangarh

MA 99/JPR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5316 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAN SINGH CIT DHK

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 JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM M.A. NOS. 98 & 99/JP/2018 ( ARISING OUT OF VK;DJ VIHY LA-@ ITA NOS. 858 & 859/JP/2016) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2011-12. SHRI KAILASH CHAND BANGUR, KISHANGARH. CUKE VS. THE INCOME TAX OFFICER, KISHANGARH. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ACYPB 0569 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SANDEEP JHANWAR (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAN SINGH (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 12.10.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 12/10/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : BY WAY OF THESE MISCELLANEOUS APPLICATIONS THE ASSE SSEE IS SEEKING RECALLING OF THE ORDER DATED 26 TH DECEMBER, 2017 OF THIS TRIBUNAL WHEREBY THE APPEAL S OF THE ASSESSEE WERE DISMISSED FOR NON PROSECUTION. 2. WE HAVE HEARD THE LD. A/R AS WELL AS THE LD. D/R AND CAREFULLY PERUSED THE APPLICATION EXPLAINING THE REASONS FOR NON APPEARAN CE ON BEHALF OF THE ASSESSEE ON 22 ND DECEMBER, 2017. THE LD. A/R OF THE ASSESSEE HAS S UBMITTED THAT THE NOTICE ISSUED BY THE TRIBUNAL AT THE ADDRESS GIVEN IN FORM NO. 36 WAS CHANGED AND, THEREFORE, THE SAID NOTICE COULD NOT BE SERVED UPON THE ASSESSEE. HENCE DUE TO THIS NON COMMUNICATION OF THE DATE OF HEARING, NOBODY CO ULD APPEAR BEFORE THE TRIBUNAL 2 MA NOS. 98 & 99/JP/2018 SHRI KAILASH CHAND BANGUR, KISHANGARH. ON 22 ND DECEMBER, 2017 WHEN THESE APPEALS WERE CALLED FOR HEARING AND DISMISSED FOR NON PROSECUTION. THUS THE LD. A/R HAS PLEADED THAT THE IMPUGNED ORDER MAY BE RECALLED AND THE APPEALS OF THE ASSESSEE MAY BE FIX ED FOR FRESH HEARING AND ADJUDICATION ON MERITS. 3. ON THE OTHER HAND, THE LD. D/R HAS OBJECTED TO T HE MISCELLANEOUS APPLICATIONS AND SUBMITTED THAT WHEN THE ASSESSEE DID NOT PROVID E THE CURRENT ADDRESS AND THE NOTICE WAS ISSUED AT THE ADDRESS GIVEN BY THE ASSES SEE THEN IT WAS FAULT OF THE ASSESSEE FOR GIVING INCORRECT ADDRESS AND CONSEQUEN TLY NON APPEARANCE BEFORE THE TRIBUNAL. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD, WE FIND THAT THE NOTICE ISSUED BY THE TRIBU NAL TO THE ASSESSEE WAS RECEIVED BACK UNSERVED WITH THE POSTAL REMARKS THAT THE ADDR ESSEE LEFT. NOW THE ASSESSEE HAS GIVEN THE FRESH ADDRESS FOR ISSUING OF NOTICE, THEREFORE, THE FACTS REMAIN THAT THE NOTICE COULD NOT BE SERVED ON THE ASSESSEE AND CONS EQUENTLY THE APPEALS OF THE ASSESSEE WERE DISMISSED FOR NON PROSECUTION. SINCE THE APPEALS WERE DISMISSED IN LIMINE AND WERE NOT DECIDED ON MERITS, THEREFORE, I N THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE RECALL THE IMPUGNED ORDER OF THE TRIBUNAL AND RESTORE THE APPEALS OF THE ASSESSEE TO THEIR OR IGINAL NUMBERS AND STAGE. THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR FRESH H EARING AND ADJUDICATION ON 10.12.2018. SINCE THE NEXT DATE OF HEARING OF THE APPEALS IS ANNOUNCED IN THE OPEN COURT AND WAS NOTED DOWN BY BOTH THE PARTIES, THERE FORE, NO SEPARATE NOTICE SHALL BE ISSUED IN THIS REGARD. 3 MA NOS. 98 & 99/JP/2018 SHRI KAILASH CHAND BANGUR, KISHANGARH. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 12/10/2 018. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 12/10/2018. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI KAILASH CHAND BANGUR, KISHAN GARH. 2. THE RESPONDENT THE ITO, KISHANGARH. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 98 & 99/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 4 MA NOS. 98 & 99/JP/2018 SHRI KAILASH CHAND BANGUR, KISHANGARH.