Dharmendra Mehta, Jaipur vs Assessee

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR

Jh vkj-ih-rksykuh] U;kf;d lnL; ,oa Jh Vh-vkj-ehuk] ys[kk lnL; ds le{k BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM

M.A. No. 24/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2006-07

Shri Dharmendra Mehta, cuke The I.T.O. 36, Kalyan Colony, Malviya Vs. Ward 5(2), Jaipur Nagar, Jaipur

LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHQPM 7381 P vihykFkhZ@Appellant izR;FkhZ@Respondent

fu/kZkfjrh dh vksj ls@ Assessee by : Shri G.M. Mehta. jktLo dh vksj ls@ Revenue by : Shri Kailash Mangal.

lquokbZ dh rkjh[k@ Date of Hearing : 09/01/2015 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 16/01/2015

vkns'k@ ORDER

PER: T.R. MEENA, A.M.

The assessee has filed this M.A. against the order of this Bench of

ITAT, Jaipur in ITA No. 633/JP/2011, which was passed on 11/08/2014.

2. In this case, the assessee filed appeal vide ITA No. 633/JP/2011 for

A.Y. 2006-07 against the order of learned CIT(A)-II, Jaipur dated

31/3/2011. This Bench of the ITAT, Jaipur has decided appeal in absence 2

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 M.A. and submitted that in this case, the

address given in the memo of appeal is of residence of assessee, which is

36, Kalyan Colony, Malviya Nagar, Jaipur. At this address, notice fixing the

date of hearing on 14th August, 2014 was never received either by

assessee or by any of his family members or by other know persons to the

assessee. In support of this, the assessee submitted a sworn affidavit of

even date affirming the fact of non-receipt of said fixation notice. He also

submitted that since it is a mistake apparent from the record, therefore, he

prayed to recall the ex parte order dated 11/08/2014. The D.R. has not

raised any objection if the Hon'ble Bench recall the exparte order dated

11/08/2014.

4. In view of the above facts as well as the submission of the assessee,

we are of the considered view that the assessee has a plausible reason for

not appearing before this Bench on the date fixed of the appeal, therefore,

for the interest of justice, we recall order dated 11/08/2014 passed by this

Bench in ITA No. 633/JP/2011 for A.Y. 2006-07 and the present M.A. filed

by the assessee is allowed and date of hearing of the appeal is given in 3

open court for 02/03/2015. The registry is directed to fix the case as per

the above date in regular hearing. No separate notice is required to be

sent for both the parties.

5. In the result, this M.A. application is allowed.

Order pronounced in the open court on 16/01/2015.

Sd/- Sd/- ¼vkj-ih-rksykuh½ ¼Vh-vkj-ehuk½ (R.P.Tolani) (T.R. Meena) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member

Tk;iqj@Jaipur fnukad@Dated:- 16th January, 2015

*Ranjan

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

1. vihykFkhZ@The Appellant- Shri Dharmendra Mehta, Jaipur

2. izR;FkhZ@ The Respondent- The ITO, 5(2), Jaipur.

3. vk;dj vk;qDr¼vihy½@The CIT(A)-II, Jaipur.

4. vk;dj vk;qDr@ CIT, Jaipur

5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur

6. xkMZ QkbZy@ Guard File (M.A. No. 24/JP/2014)

vkns'kkuqlkj@ By order,

lgk;d iathdkj@Asst. Registrar