Vimal Singhvi v. Commissioner of Income-tax, Circle-2, Jaipur
[Citation -2018-LL-0803-92]
Citation | 2018-LL-0803-92 |
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Appellant Name | Vimal Singhvi |
Respondent Name | Commissioner of Income-tax, Circle-2, Jaipur |
Court | SUPREME COURT |
Relevant Act | Income-tax |
Date of Order | 03/08/2018 |
Judgment | View Judgment |
Keyword Tags | appellate order • ex-parte order |
Bot Summary: | The Income Tax Appellate Tribunal, Jaipur, by an ex parte order dated 26.09.2013, allowed the appeal against a detailed Order passed by the Commissioner of Income Tax, which was in favour of the appellant herein. The reason that the appellate order was an ex parte order was because, on that date, the appellant s lawyer could not appear due to a general strike that was called on behalf of all the lawyers. Despite the fact that this was pointed out to the High Court, the High Court did not think it fit to interfere Signature Not Verified with the said order. We are of the opinion that in the Digitally signed by SHASHI SAREEN Date: 2018.08.07 17:38:04 IST Reason: interest of justice, the matter be remanded for hearing. Accordingly, the Appellate Tribunal s Order dated 26.09.2013 as well as the judgment dated 14.11.2014 2 passed by High Court both are set aside and the appeal be restored to the file of the ITAT, Jaipur for disposal on merits. Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following ORDER Delay condoned. The appeals are allowed in terms of the signed order. |