Income Tax Appellate Tribunal - Jaipur
Nanu Lal Sharma, Jaipur vs Ito, Jaipur on 12 January, 2017
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
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BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM
M.A. No. 150/JP/2016
Arising out of ITA No. 619/JP/2016
fu/kZkj.k o"kZ@Assessment Year : 2009-10.
Shri Nanu Lal Sharma,
C/o Pankaj Kr. Jhanwar,
B-2, Shree Mension, Kamla Marg, C-Scheme,
Jaipur.
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Vs.
The Income Tax Officer,
Ward 7(4),
Jaipur.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AXVPN 8478 P
vihykFkhZ@Appellant
izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : Shri G.M. Mehta (C.A)
jktLo dh vksj ls@ Revenue by : Shri O.P. Bhateja (Addl. CIT)
lquokbZ dh rkjh[k@ Date of Hearing : 06.01.2017.
?kks"k.kk dh rkjh[k@ Date of Pronouncement : 12/01/2017.
vkns'k@ ORDER
PER SHRI KUL BHARAT, JM.
This Miscellaneous Application is filed by the assessee seeking recalling of the Tribunal's order dated 16.09.2016.
2. The ld. Counsel for the assessee submitted that the notice of hearing was served upon some unauthorized person. The notice of hearing was not, therefore, served upon the assessee. Under these facts, the assessee was not aware of the date of hearing and, therefore, non-appearance before this Tribunal was bonafide and not deliberate. He submitted that under these facts the order may be recalled and the appeal be re-fixed for hearing.
3. The ld. D/R opposed the submissions.
4. We have heard rival contentions and perused the material on record. The ld. Counsel for the assessee has submitted an affidavit sworn in by the assessee stating non-receipt of the notice of hearing. Taking into consideration the above facts, in the interest of natural justice, the order dated 16.09.2016 is recalled. The Registry is directed to fix the case on 9th February, 2017.
5. In the result, Miscellaneous Application is allowed.
Order is pronounced in the open court on 12.01.2017.
Sd/- Sd/-
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( BHAGCHAND) ( KUL BHARAT )
ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Jaipur Dated:- 12/01/2017.
Das/ vkns'k dh izfrfyfi vxzsf"kr@Copy of the order forwarded to:
1. The Appellant- Shri Nanu Lal Sharma, Jaipur.
2. The Respondent - The ITO Ward 7(4), Jaipur.
3. The CIT(A).
4. The CIT,
5. The DR, ITAT, Jaipur
6. Guard File (M.A No. 150/JP/2016) vkns'kkuqlkj@ By order, lgk;d iathdkj@ Assistant. Registrar 2 MA No. 150/JP/2016 Shri Nanu Lal Sharma