Income Tax Appellate Tribunal - Jaipur
Rajesh Kumar Agarwal, Jhunjhunu vs Jcit, Jaipur on 19 May, 2017
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IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES (SMC), JAIPUR
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BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER
M.A. No. 13/JP/2017
(Arising out of ITA No. 719/JP/2016)
fu/kZkj.k o"kZ@Assessment Year: 2011-12
Rajesh Kumar Agarwal, cuke J.C.I.T. (TDS),
H-9, Indira Colony, Vs. Jaipur.
Jhunjhunu.
TAN No. JPRR 05977 G
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA)
jktLo dh vksj ls@ Revenue by : Smt. Poonam Roy (DCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 19/05/2017
mn?kks"k.kk dh rkjh[k@ Date of Pronouncement: 19/05/2017
vkns'k@ ORDER
PER: BHAGCHAND, A.M. The assessee has filed the present Misc. application on 20/01/2017 against the order of the ITAT, Jaipur Bench, Jaipur dated 20/10/2016 passed in ITA No. 719/JP/2016 for the assessment year 2011-12.
2. In this case, the assessee filed appeal vide ITA No. 719/JP/2016 for the assessment year 2011-12 against the order of learned CIT(A)-III, Jaipur dated 18/05/2016. This Bench of the ITAT, Jaipur has decided the 2 M.A. No. 13/JP/2017 Rajesh Kr. Agarwal Vs JCIT (TDS) appeal in absence of the assessee by applying decision of Delhi Bench of ITAT in the case of CIT Vs Multiplan India (P) Ltd. (1991) 38 ITD 320 and dismissed the assessee's appeal.
3. The assessee filed this Misc. application and explained the reasons as to why the hearing of appeal on 19/10/2016 could not be attended. The assessee has submitted that the notice fixing the hearing of case on 19/10/2016 was received by the assessee on 15/10/2016. This was the first date of hearing of the case and inadvertently the assessee could not communicate to the local counsel regarding receiving of notice. He also submitted that when he realized the seriousness of the matter, immediately communicated to the counsel about fixation of the case and the ld. Counsel turn before the Hon'ble Bench for argument at about 1.00 p.m. but at that time, ex parte order has been passed. In this regard, the assessee has also filed an affidavit and reiterated the same thing as stated above. Therefore, he prayed to recall the Hon'ble ITAT order dated 20/10/2016. The D.R. has not raised any serious objection if the Hon'ble Bench recall the ex parte order dated 20/10/2016.
4. In view of the submission of the assessee that the due to missing of attention of the assessee, he could not communicate the information regarding receiving of notice to the ld. Counsel and which was taken 3 M.A. No. 13/JP/2017 Rajesh Kr. Agarwal Vs JCIT (TDS) inadvertently due to lack of knowledge. After considering all these facts and circumstances and in the interest of justice, I recall order dated 20/10/2016 passed by this Bench in ITA No. 719/JP/2016. Accordingly the present M.A. filed by the assessee is allowed and date of hearing of the appeal is given in open court for 03/07/2017. The registry is directed to fix the case 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 19/05/2017.
Sd/-
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1. vihykFkhZ@The Appellant- Shri Rajesh Kumar Agarwal, Jhunjhunu.
2. izR;FkhZ@ The Respondent- The J.C.I.T. (TDS), 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. 13/JP/2017) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar