Ramesh Chand Saini , Jaipur vs Assessee
- CitationITA No. 1083/JP/2011)
Ratio decidendi
The rule this decision rests on
The Tribunal recalls an ex parte order where the assessee's non-appearance resulted from the notice being received by a third party who failed to deliver it; the reasoning rests on the finding that the assessee's non-appearance was not wilful and that a further opportunity is warranted, with costs imposed for the negligence. Where a party's non-appearance before the Tribunal is attributable to the failure of a recipient of the notice to deliver it, and the Tribunal finds that the party has nonetheless been negligent in pursuing its case, the ex parte order may be recalled upon payment of costs and the appeal restored to the list for hearing, so that the party is given one further opportunity to contest the matter.
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. 03/JP/2015 (Arising out of vk;dj vihy la-@ITA No. 1083/JP/2011) fu/kZkj.k o"kZ@Assessment Year : 2008-09
Shri Ramesh Chand Saini cuke The ITO D-68,6-D, Engineers Vs. Ward- 2 (4) Colony, New Sanganer Jaipur Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ARLPS 1646 Q vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vimal Chopra, CA jktLo dh vksj ls@ Revenue by :Smt. Neena Jeph, JCIT
lquokbZ dh rkjh[k@ Date of Hearing : 27/03/2015 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 10/04/2015
vkns'k@ ORDER PER R.P. TOLANI, JM
Through this Miscellaneous Application, the assessee prays for
recalling of ex-parte order dated 24-07-2014 of Tribunal in ITA No.
1083/JP/2011 for the assessment year 2008-09. The assessee mainly
contended in its Miscellaneous Application as under:- 2 M.A. No. 03/JP/2015
Shri Ramesh Chand Saini vs. ITO, Ward- 2 (4), Jaipur
''... From the acknowledgment receipt, it was found that the notice was received by Shri Vinod Kumar and that person forgot to deliver the notice to the appellant. The recipient of notice is an employee of the elder son of the assessee who is running a shop in the name of M/s. Lata Enterprises at 61/215, Rajpath Mansarovar, Jaipur. Upon enquiry, it was found that Shri Vinod Kumar placed it in some office records and thus forgot to delivery. Hence it is humbly prayed that there was sufficient cause for non-appearance on the date when the appeal was called on for hearing.''
2.1 On the other hand, the ld. DR opposed the miscellaneous
application.
2.2. After hearing both the parties and perusing the materials available
on record, we find that the assessee has been negligent in pursuing his
case. However, the assessee is given one more chance to contest his case
before the Tribunal in view of his prayer but the assessee is directed to
deposit a sum of Rs. 1,000/- as cost and the appeal of the assessee is fixed
for hearing on 10-06-2015. The registry is directed to fix the date of
hearing of the appeal on 10-06-2015.
3 M.A. No. 03/JP/2015
Shri Ramesh Chand Saini vs. ITO, Ward- 2 (4), Jaipur
3.0 In the result, the Miscellaneous Application filed by the assessee is allowed.
Order pronounced in the open court on 10 /04/2015.
Sd/- Sd/- ¼Vh-vkj-ehuk½ ¼vkj-ih-rksykuh½ (T.R. Meena) (R.P.Tolani) ys[kk lnL;@ Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated:- 10th APRIL, 2015
*Mishra
vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Shri Ramesh Chand Saini, Jaipur
2. izR;FkhZ@ The Respondent- The ITO, Ward- 2 (4), Jaipur
3. vk;dj vk;qDr¼vihy½@The CIT(A).
4. vk;dj vk;qDr@ The CIT
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur
6. xkMZ QkbZy@ Guard File (MA No.03/JP/2015)
vkns'kkuqlkj@ By order,
lgk;d iathdkj@ Assistant. Registrar
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