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Income Tax Appellate Tribunal - Jaipur

Shri Ranjeet Singh Yadav Huf, Jaipur vs Income Tax Officer, Jaipur on 26 October, 2018

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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR

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BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM

                  vk;dj vihy la-@MA No.130/2018
                  (Arising out of ITA No. 838/JP/2017

Ranjeet Singh Yadav (HUF)              cuke   The ITO,
Plot No. 146 Avadhpuri                 Vs.    Ward- 3(1),
Jhotwara, Jaipur.                             Jaipur

LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGHR 2433 E
vihykFkhZ@Appellant                           izR;FkhZ@Respondent

     fu/kZkfjrh dh vksj l@
                         s Assessee by : Shri Anil Bhandari (CA)
            jktLo dh vksj ls@ Revenue by: Shri Raj Mehra (JCIT)

       lquokbZ dh rkjh[k@ Date of Hearing        : 26/10/2018
      mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 26/10/2018

                              vkns'k@ ORDER

PER: VIKRAM SINGH YADAV, A.M. The present miscellaneous application has been filed by the assessee against the ex-parte order passed by the Co-ordinate Bench in ITA No. 838/JP/2017 dated 04.04.2018 wherein the Coordinate Bench has dismissed the appeal of the assessee for non- prosecution.

2. During the course of hearing, the ld AR submitted that on the scheduled date of hearing, the ld AR could not attend the hearing due to ill health of his close relative. In support, he has filed the necessary affidavit which is placed on record.

Ranjeet Singh Yadav (HUF) vs. ITO

3. The ld. DR is heard who has opposed the miscellaneous application.

4. After hearing both the parties, we find that non-appearance of the assessee due to ill health is a reasonable cause which is supported by the affidavit filed by the assessee and which has not been disputed by the Revenue. Further, the order has not been passed on merits and therefore, in the interest of justice and fair play, we hereby recall the ex-parte order passed by the Coordinate Bench in ITA No. 838/JP/2017 dated 04.04.2018.

5. The Registry is directed to list the matter for hearing on merits on 27.12.2018. As pronounced in the Open Court, separate notice of hearing is dispensed with. The parties are at liberty to file paperbook, if any, one week in advance of the scheduled date of hearing.

In the result, the miscellaneous application filed by the assessee is allowed with above directions.

Order pronounced in the open Court on 26/10/2018.

               Sd/-                                  Sd/-
        ¼fot; iky jko½                          ¼foØe flag ;kno½
       (Vijay Pal Rao)                      (Vikram Singh Yadav)
U;kf;d lnL;@Judicial Member             ys[kk lnL;@Accountant Member

Tk;iqj@Jaipur
fnukad@Dated:- 26/10/2018.
*Santosh

vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:

1. vihykFkhZ@The Appellant- Ranjeet Singh Yadav (HUF), Jaipur. 3 M.A. No. 130/JP/2018

Ranjeet Singh Yadav (HUF) vs. ITO

2. izR;FkhZ@ The Respondent- ITO, Ward-3(1), 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. No. 130/JP/2018} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar