Vimal Singhvi v. Assistant Commissioner, Income Tax Circle 2, Jaipur, Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 34/2014 Vimal Singhvi, Prop. M/s. Aditi Diamonds, 80, Suraj Nagar(West), Civil Lines, Jaipur ----Appellant Versus Assistant Commissioner, Income Tax Circle 2, Jaipur, Rajasthan. ----Respondent For Appellant(s) : Mr. Atul Saxena on behalf of Mr. Sanjay Jhanwar. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Judgment 21/01/2019 This appeal has been filed by the appellant-assesseeunder Section 260A of the Income Tax Act, 1961 (for short ‘theAct’) assailing judgment dated 26.09.2013 passed by the IncomeTax Appellate Tribunal, Jaipur Bench, Jaipur (for short ‘the ITAT’)whereby the appeal filed by the respondent-revenue was allowedand cross objections filed by the appellant-assessee were partlyallowed. Learned counsel for the appellant submitted that theappellant being aggrieved by the judgment dated 07.03.2012passed by the Commissioner of Income Tax (Appeals), [for short‘the CIT(A)’] approached the ITAT, which vide ex-parte judgmentdated 26.09.2013 decided the matter against the appellant-assessee. The appellant-assessee filed present appeal before thisCourt which was dismissed on merits by Co-ordinate Bench of this Court vide judgment dated 14.11.2014. The appellant-assesseepreferred Civil Appeal Nos. 7653-7654 of 2018 (arising out of SLP(Civil) Nos. 35326-35327 of 2017) against the aforesaid judgmentof this Court before the Supreme Court. The Supreme Court videorder dated 03.08.2018 while granting leave was took note of thefact that ex-parte decision of the ITAT occasioned on account ofnon-appearance of the counsel for the appellant assessee owing tocall of general strike by all the lawyers and set aside the judgmentof this Court as also the judgment of the ITAT and restored theappeal to the file of the ITAT for disposal on merits. Office has listed this matter in view of the judgment ofthe Supreme Court. In view of above, the appeal be taken asdisposed of in terms of aforesaid judgment dated 03.08.2018passed by the Supreme Court. Matter be consigned to record. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J Manoj/19