TaxTMI 
TaxTMI 
2018 (1) TMI 1326
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.... the order of learned CIT(A)-1, Jaipur dated 26/07/2017. This Bench of the ITAT, Jaipur has decided the appeal in absence of the assessee and dismissed the assessee's appeal. 3. The assessee filed this Misc. application and explained the reasons as to why the hearing of appeal on 06/11/2017 could not be attended. The assessee has submitted as under: 1. The appeal in the case of assessee was decided in ITA No. 726/JP/2017 vide order dated 07.11.2017. The Hon'ble Tribunal however decided the said appeal on the ground that none was present for assessee on the date of hearing of appeal and by following the decision of Delhi Bench of ITAT in the case CIT vs. Multiplan India Pvt. Ltd. and also Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 4....
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....nnaiappa Mudaliar reported in 74 ITR 41 and decision in the case of Mangatram Kuthiala reported in 38 ITR 1 has been considered as not relevant to the appeal before Income Tax Appellant Tribunal. In the said judgement of S. Chenniappa Mudaliar at page 47, their lordship have held that the decision of Mangatram Kuthiala relates to the Articles 226 and 227 of the constitution and it does not appears to have validity to rule 24 of the Income Tax Tribunal. 5. It is respectfully submitted that in view of the aforesaid decision of Hon'ble Supreme Court, the reliance placed on the decision relied upon while dismissing the Misc. Application was not justified. It is also respectfully submitted that Hon'ble Third Member Bench in the decision of Par....
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....ed on the date of hearing, the Tribunal could have proceeded for hearing of the appeal ex-parte provided in rule 24 but that was not done. The appeal should have been heard on the merits and the Tribunal erroneously held that the assessee's appeal is not maintainable in law. We accordingly set aside the order dated October, 9, 2002 in so far as the Tribunal dismissed the appeal, being ITSWA No. 112/JP/2001 as not maintainable. Appeal No. 112/JP/2011 is resorted to the file of the Income Tax Appellate Tribunal on the April, 20, 2007. No costs." 7. It is therefore very humbly prayed that order passed in ITA No. 726/JP/2017 for A.Y. 2008-09 vide order dated 07.11.2017 may kindly be recalled. 4. On the other hand, the D.R. has not raised a....