Ashok Kumar Singhani,, BHILWARA v. ITO, BHILWARA

MA 20/JODH/2014 | 2008-2009
Pronouncement Date: 02-04-2014 | Result: Allowed

Appeal Details

RSA Number 2023324 RSA 2014
Assessee PAN AQPPS3461C
Bench Jodhpur
Appeal Number MA 20/JODH/2014
Duration Of Justice 1 day(s)
Appellant Ashok Kumar Singhani,, BHILWARA
Respondent ITO, BHILWARA
Appeal Type Miscellaneous Application
Pronouncement Date 02-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 02-04-2014
Assessment Year 2008-2009
Appeal Filed On 01-04-2014
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR BEFORE SHRI HARI OM MARATHA JUDICIAL MEMBER AND SHRI N.K. SAINI ACCOUNTANT MEMBER MA NO.20/JODH/2014 (ARISING OUT OF ITA NO. 172/JU/2012) ASSESSMENT YEAR : 2008-09 ASHOK KUMAR SINGHANIYA VS. I.T.O. WARD (1) PROP. M/S. RISHABH AGENCIES BHILWARA. 1-D-11 OLD HOUSING BOARD SHASTRI NAGAR BHILWARA. PAN: AQPPS 3461 C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.C. PARW AL. DEPARTMENT BY : SHRI N.A. JOSHI D.R. DATE OF HEARING : 02-04-2014 DATE OF PRONOUNCEMENT : 02-04-2014 ORDER PER N.K. SAINI A.M. THIS MISCELLANEOUS APPLICATION DATED 21/10/2013 ARI SING OUT OF THE ORDER DATED 21/11/2012 IN ITA NO. 172/JU/2012 FOR THE A. Y. 2008-09 HAS BEEN FILED BY THE ASSESSEE STATING THEREIN AS UNDER:- 2 1. THE APPLICANT BEGS TO SUBMIT THAT HE IS RESIDIN G AT BHILWARA. THE HEARING OF THE ABOVE APPEAL WAS FILED ON 15/10/2012. ON RECEI PT OF THE NOTICE FIXING THE HEARING THE APPELLANT AUTHORIZED SHRI G.R VERMA A DVOCATE OF JODHPUR TO 2 APPEAR BEFORE THE HON'BLE ITAT. A POWER OF ATTORNE Y DATED 03/10/2012 WAS ALSO GIVEN TO THE ADVOCATE. 2. IT APPEARS THAT THE COUNSEL AUTHORIZED BY ME TO ARGUE MY CASE HAS NOT APPEARED ON THE DATE FIXED FOR HEARING. HON'BLE IT AT ACCORDINGLY DISMISSED THE APPEAL FILED BY ME FOR NON-PROSECUTION OF APPEA L. 3. THAT WHEN I RECEIVED THE SAID ORDER ON 10/12/20 12 AND APPROACHED MY COUNSEL HE ASSURED TO MOVE AN APPLICATION FOR RECA LLING THE ORDER BUT TILL DATE HE HAS NOT TAKEN ANY ACTION. 4. THAT NOW I HAVE CHANGED MY COUNSEL AND AUTHORI ZED CA P.C. PARWAL OF KALANI & CO. JAIPUR TO TAKE NECESSARY ACTION AND A CCORDINGLY I AM FILING THIS APPLICATION FOR RESTORATION OF THE APPEAL. IN VIEW OF ABOVE FACTS I REQUEST TO RESTORE THE AP PEAL UNDER RULE 24 OF ITAT RULES 1963 AND OBLIGE. THE POWER OF ATTORNEY IN FAVOUR O F CA P.C. PARWAL IS ENCLOSED. 3. DURING THE COURSE OF HEARING LD. COUNSEL FOR TH E ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID MISC. APPLICATION AND SUB MITTED THAT THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE ON 21/11/2012 A ND IF THERE WAS ANY FAULT THAT WAS ON ACCOUNT OF THE THEN COUNSEL FOR THE ASS ESSEE. IT WAS REQUESTED THAT THE EX-PARTE ORDER MAY BE RECALLED AS PER THE PROVISIONS CONTAI NED IN PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULE S 1963. 4. IN HIS RIVAL SUBMISSIONS LD. D.R. OPPOSED FOR R ECALLING OF THE ORDER DATED 21/11/2012. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND FOUND MERIT IN THE SUBMISSION OF LEARNED COUNSEL FOR THE ASSESSEE. IN THE PRESENT CASE IT IS AN ADMITTED FACT THAT THE APPEAL OF THE ASSESSEE WAS D ISMISSED EX-PARTE I.E. IN THE 3 ABSENCE OF THE ASSESSEE. WE THEREFORE KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES 1963 RECALL THE EX-PARTE ORDER DATED 21/11/2012 AND THE REGISTRY IS DIRECTED TO FI X THE CASE FOR HEARING ON 07/05/2014. 6. IN THE RESULT THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 02-0 4-2014.) SD/- SD/- (HARI OM MARATHA) (N.K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 ND APRIL 2014 VR/- COPY TO:- 1.THE APPELLANT 2. THE RESPONDENT 3. THE LD. CIT 4. THE LD. CIT(A) 5. THE DR 6. THE GUARD FILE ASSISTANT REGISTRAR ITAT JODHPUR.