Vimal Singhvi v. Commissioner of Income-tax, Circle-2, Jaipur
[Citation -2018-LL-0803-92]

Citation 2018-LL-0803-92
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.


IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 7653 7654 OF 2018 (Arising out of SLP (Civil) Nos. 35326 35327 of 2017) VIMAL SINGHVI ... Appellant(s) Versus COMMISSIONER OF INCOME TAX, CIRCLE 2, JAIPUR ... Respondent(s) ORDER Leave granted. Income Tax Appellate Tribunal (ITAT), Jaipur, by ex parte order dated 26.09.2013, allowed appeal against detailed Order passed by Commissioner of Income Tax, which was in favour of appellant herein. reason that appellate order was ex parte order was because, on that date, appellant s lawyer could not appear due to general strike that was called on behalf of all lawyers. Despite fact that this was pointed out to High Court, High Court did not think it fit to interfere Signature Not Verified with said order. We are of opinion that in Digitally signed by SHASHI SAREEN Date: 2018.08.07 17:38:04 IST Reason: interest of justice, matter be remanded for hearing. Accordingly, Appellate Tribunal s Order dated 26.09.2013 as well as judgment dated 14.11.2014 2 passed by High Court both are set aside and appeal be restored to file of ITAT, Jaipur for disposal on merits. appeals are allowed in aforesaid terms. ......................J. (ROHINTON FALI NARIMAN) ......................J. (INDU MALHOTRA) New Delhi, Dated: 3rd August, 2018. ITEM NO.50 COURT NO.9 SECTION XV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 35326- 35327/2017 (Arising out of impugned final judgment and order dated 28-07-2017 in DBCRP No. 7/2015 14-11-2014 in DBITA No. 34/2014 passed by High Court Of Judicature For Rajasthan At Jaipur) VIMAL SINGHVI Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) (FOR ADMISSION and I.R. and IA No.130673/2017-CONDONATION OF DELAY IN FILING ) Date : 03-08-2018 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. R.Sathanam, Adv. Mr. Rishabh Oswal, Adv. Mr. Akshat Malpani, Adv. Mr. Bhargava V. Desai, AOR For Respondent(s) Mr. Aman Lekhi, ASG, Ms. Diksha Rai, Adv. Mr. Debashish Bharukha, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDER Delay condoned. Leave granted. appeals are allowed in terms of signed order. Pending applications, if any, shall stand disposed of. (SHASHI SAREEN) (SAROJ KUMARI GAUR) AR CUM PS BRANCH OFFICER (Signed order is placed on file) Vimal Singhvi v. Commissioner of Income-tax, Circle-2, Jaipur
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