CREATIVE REALMART PVT. LTD.,JAIPUR V. ITO, WARD-3(5), JAIPUR, JAIPUR

MA 40/JPR/2024

AI Insights

The case involves a Miscellaneous Application filed by Creative Realmart Pvt Ltd under section 254(2) of the Income Tax Act, seeking rectification of an earlier order by the ITAT Jaipur Bench. The application was initially delayed by 72 days due to the unavailability of the key managerial person and lack of legal knowledge among the directors. However, during the proceedings, the assessee decided to withdraw the application following the issuance of a new assessment order for the same assessment year, which is under appeal before the CIT (Appeals). The Tribunal permitted the withdrawal of the application, allowing the assessee the liberty to file a fresh application if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669075 (ITAT-JAIPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GORAV AVASTHI
• Assessee Lawyers: PRATEEK KEDAWAT; THRU
• Keywords: Condonation of delay; Set aside

Judgement Text

" vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Misc. Application No. 40/JPR/2024 (Arising out of vk;dj vihy la-@ITA. No. 599/JPR/2023 fu/kZkj.k o\"kZ@Assessment Year : 2013-14 Creative Realmart Pvt Ltd. 67, Shivraj Niketan Colony NR Vaishali Nagar, Jaipur cuke Vs. The ITO Ward 3(5), Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BCQPR 1154 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Prateek Kedawat, Advocate (Thru:VC) jktLo dh vksj ls@ Revenue by : Shri Gorav Avasthi, JCIT-DR a lquokbZ dh rkjh[k@ Date of Hearing : 26/06/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement : 26/06/2025 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This is a Miscellaneous Application filed by the assessee u/s 254(2) of the Act against the order of the ITAT Jaipur Bench dated 04-01-2024 praying therein to rectify the mistake pointed out therein and adjudicate the appeal on merits. 2.1 During the course of hearing of the appeal, the Bench noted that there is delay of 72 days in filing the present appeal before the Bench for 2 MISC. APPLICATION NO. 40/JP/2024 CREATIVE REALMART PVT LTD VS ITO, WARD 3(5), JAIPUR which the assessee has filed an application for condonation of delay giving therein reasoning for such delay. ‘’3. That the copy of order dated 4-01-2024 was received by the assessee applicant on 4-01-2024 which ought to have been filed upto 4-03-2024, hence delay of 217 has been caused in fling the miscellaneous application. 4. That the applicant is an artificial person and directors of the appellant company are laymen and not being much educated as to have knowledge of nitty-gritty of the Income Tax Law. Furthermore, the undersigned who is key managerial person of appellant company and looks after entire affairs of appellant company was indisposed for a long period of time because of which he could not contact his consultant in time. 5. Subsequently to recovery, the KMP of humble applicant appellant had discussion and consultations with his counsel based at Jaipur forthwith and handed over the order dated 4-01-2024 to look into the same and also asked for the consequence of the order. 6. Upon become aware of the fact that the order is required to be rectified as the order passed by the Hon’ble Tribunal does not deal with the merits of the case despite the fact that appellant was not remained absent/ex-parte before ld. AO and thereby directs to set aside Ground No. 2 & 3 to the file of ld. AO. 7. That on perusal of the facts and grounds of appeal, it can be concluded that the appellant has a strong prima facie case in their favour as there is all hope that the appellant will be successful in the appeal. 8. That the delay incurred in filing of the instant application was neither willing full nor intentional and is filed in bona fide and in the interest of justice, the delay of filing the instant application may kindly be condoned.’’ 3 MISC. APPLICATION NO. 40/JP/2024 CREATIVE REALMART PVT LTD VS ITO, WARD 3(5), JAIPUR 2.2 On the other hand, the ld. DR objected for such inordinate delay in filing the Misc. Application and submitted that the Court may decide the issue as deemed fit and proper in the case. 2.3 After hearing both the parties and perusing the materials available on record, the Bench noted that there is no sufficient cause in late filing the M.A. by the ld.AR of the assessee. Hence, the delay so made by the ld. AR of the assessee is not condoned as explained by the ld. AR of the assessee. 3.1 Even otherwise, during the course of hearing of the Misc. Application, the ld. AR of the assessee has filed an application dated 25-06-2025 to withdraw this Misc. Application. The narration as mentioned by the ld. AR of the assessee in the withdrawal application is reproduced as under:- ‘’Kindly refer to the captioned Miscellaneous application filed by Creative Realmart Pvt. Ltd. We have been instructed by assessee- applicant to seek permission of Hon’ble Tribunal and withdraw the instant M.A. It is stated that during the pendency of instant, ld. Assessing Officer has passed Assessment Order for A.Y. 2013-14, subsequently, assessee has filed against such assessment order before Commissioner of Income Tax (Appeals) and the same is pending adjudication. Therefore, we request you to kindly allow us to withdraw this MA with the liberty to file fresh, if need so arises and oblige.’’ 3.2 On the other hand, the ld. DR did not raise any objection for withdrawal of the Misc. Application. 4 MISC. APPLICATION NO. 40/JP/2024 CREATIVE REALMART PVT LTD VS ITO, WARD 3(5), JAIPUR 3.3 We have heard both the parties and perused the materials available on record. In view of the facts and circumstances of the case, the Bench feels to allow the withdrawal of the Misc. Application of the assessee. Thus the Misc. Application filed by the assessee is dismissed as withdrawn. 4. In the result, the Misc. Application of the assessee is dismissed as withdrawn as pronounced in the open Court on 26-06-2025. Sd/- Sd/- ¼Mk0 ,l- lhrky{eh ½ ¼jkBksMdeys'kt;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 26/06/2025 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1.vihykFkhZ@The Appellant- Creative Realmart Pvt.Ltd., Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward 3(5), Jaipur. 3.vk;dj vk;qDr@ CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur. 5. xkMZ QkbZy@ Guard File { MA No. 40/JP/2024} vkns'kkuqlkj@ By order lgk;d iathdkj@Asst. Registrar "