Munni Agarwal, Jaipur vs Assessee
- CitationI.T.A. No. 691/JP/2013)
Ratio decidendi
The rule this decision rests on
The Tribunal may recall its earlier ex parte order disposing of an appeal on the merits, where the assessee's authorised representative was unable to attend because of a professional boycott and the appeal was therefore decided without any hearing of the assessee's case, since in such circumstances proper justice has not been delivered and the recall is in the interest of justice.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
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. 36/JP/2014 (Arising out of I.T.A. No. 691/JP/2013) Asstt. Year-2009-10 Munni Devi Agarwal cuke D.C.I.T. 534, Mahaveer Nagar, Tonk Road, Vs. Central Circle-3, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 0793 R vihykFkhZ@Appellant izR;FkhZ@Respondent
M.A. No. 37/JP/2014 (Arising out of I.T.A. No. 728/JP/2013) Asstt. Year-2009-10
Sameer Agarwal cuke D.C.I.T. 534, Mahaveer Nagar, Tonk Road, Vs. Central Circle-3, Jaipur. Jaipur.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFWPA 9565 K vihykFkhZ@Appellant izR;FkhZ@Respondent
M.A. No. 38/JP/2014 (Arising out of I.T.A. No. 695/JP/2013) Asstt. Year-2004-05 Ram Agarwal cuke D.C.I.T. 534, Mahaveer Nagar, Tonk Road, Vs. Central Circle-3, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHTPA 4982 H vihykFkhZ@Appellant izR;FkhZ@Respondent 2 M.A. No. 36, 37 and 38/JP/2014_ Munni Devi Agarwal Vs. DCIT
fu/kZkfjrh dh vksj ls@ Assessees by : Shri S.L. Poddar (Adv). jktLo dh vksj ls@ Revenue by : Shri Rajesh Ojha (JCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 17/04/2015 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 17/04/2015
vkns'k@ ORDER
PER: T.R. MEENA, A.M.
The assessees have filed three Miscellaneous Applications against the
order of this Bench of ITAT, Jaipur in ITA Nos. 691/JP/2013, 728/JP/2013 and
ITA No. 695/JP/2013, which was passed on 19/09/2014.
2. All the three cases were decided by applying the decisions of the Delhi
Bench of ITAT in the case of CIT Vs. Multiplan India Ltd., and also Estate of
Late Tukojirao Holkar Vs. CWT, 223 ITR 480 (MP) for non-attendance of the
appellants. The appellants filed M.A.s and have contended that in all the
cases, the original appeals were decided by then Hon'ble Accountant Member
in SMC on 04/10/2013 in absence of any representatives from the side of the
assessees. There was a boycott called by the All India Federation of Tax
Practitioners and Tax Consultant Association, Jaipur for appearing before any
Bench of the Hon'ble Income Tax Appellate Tribunal where one of the
constituent is Shri B.R. Jain, Accountant Member. This boycott call was started 3 M.A. No. 36, 37 and 38/JP/2014_ Munni Devi Agarwal Vs. DCIT
in mid August, 2013 to February, 2014. During this period, the ld counsel was
supposed to not appear before the Hon'ble Bench being a Member of
Rajastjan Tax Practitioners and Tax Consultant Association. Therefore, the ld
AR Shri S.L. Poddar could not attend the proceeding and the Hon'ble A.M.
decided the cases without any hearing of the respective parties through their
authorized representatives. Thus, the cases have not been decided on merit.
The Jaipur Tax Tribunal Bar has certified vide its letter dated 16/04/2015 that
during the period 22/08/2013 to 31/12/2013, the ITAT proceedings were
boycotted by the Jaipur Tax Tribunal Bar. Therefore, the cases decided by the
then A.M. in SMC may please be recalled.
3. At the outset, the ld DR vehemently opposed the arguments put before
the Bench on the ground that the Hon'ble Bench had decided the cases on
merit also. Thus, the M.A. petitions may please be dismissed in all the years.
4. We have heard the rival contentions of both the parties and perused the
material available on the record. In these cases, proper justice has not been
delivered in absence of authorized representatives, who can argue the cases
with evidence. Therefore in the interest of justice, we recall all the orders
passed in all the cases.
4 M.A. No. 36, 37 and 38/JP/2014_
Munni Devi Agarwal Vs. DCIT
5. In the result, all the three Misc. applications are allowed. All the cases
are fixed for 10/06/2015. No separate notice will be issued by this office.
Order pronounced in the open court on 17/04/2015.
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:- 17th April, 2015 *Ranjan
vkns'k dh izfrfyfi vxzsf'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Munni Devi Agarwal, Sameer Agarwal, Ram Agarwal, Jaipur.
2. izR;FkhZ@ The Respondent- The DCIT, Central Circle-3, Jaipur.
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr¼vihy½@The CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur
6. xkMZ QkbZy@ Guard File (M.A. 36, 37 & 38/JP/2014)
vkns'kkuqlkj@ By order,
lgk;d iathdkj@Asst. Registrar
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