Appeal details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 1325 (ITAT-JAIPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-12-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2012-2013
Appeal Filed On
04-01-2019
Judgement Text
VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH A, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KN O ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM M.A. NO. 01,02, 12 TO 14/JP/2019 (ARISING OUT OF ITA NO. 1038 TO 1042/JP/20 17) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15 & 2015-16 RAJASTHAN MEDICARE RELIEF SOCIETY, STATELIGHT HOSPITAL, ADARSH NAGAR, AJMER- 305001. CUKE VS. THE INCOME TAX OFFICER, TDS, AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AIMPB 1646 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROONIPAL (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 06/12/2019. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 09/12/2019. VKNS'K@ ORDER PER VIKRAM SINGH YADAV, AM : THE PRESENT FIVE MISCELLANEOUS APPLICATIONS FILED B Y THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS PASSED BY THE COORDINATE BENCH I N ITA NO. 1038 & 1042/JP/2017 DATED 09.04.2018 AND ITA NO. 1039 TO 1041/JP/2017 D ATED 18.05.2018 RESPECTIVELY WHEREIN THE COORDINATE BENCH HAS DISMISSED THE APPE ALS OF THE ASSESSEE FOR NON- PROSECUTION. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED. IN THE PAST ALSO, THE MATTE R WAS ADJOURNED ON NUMBER OF OCCASIONS AND NONE HAD ATTENDED. IT WAS ACCORDI NGLY DECIDED TO HEAR ALL THESE MISC. APPLICATIONS EX-PARTE QUA THE ASSESSEE BASED ON MATERIAL AVAILABLE ON RECORD. 3. DURING THE COURSE OF HEARING, THE BENCH GOT AN I MPRESSION THAT ALL THESE MISC. APPLICATIONS HAVE BEEN BELATEDLY FILED BY THE ASSESSEE U/S 254(2) 2 MA NO. 01,02, 12 TO 14/JP/2019 RAJASTHAN MEDICARE RELIEF SOCIETY VS. ITO, TDS 2 OF THE ACT. HOWEVER, ON VERIFICATION OF RECORDS, W E FOUND THAT THE ORDERS WERE PASSED BY THE COORDINATE BENCH IN ITA NO. 103 8 & 1042/JP/2017 ON 09.04.2018 AND IN ITA NO. 1039 TO 1041/JP/2017 ON 1 8.05.2018 RESPECTIVELY AND THE MISC. PETITION U/S 254(2) OF THE ACT HAVE B EEN FILED BY THE ASSESSEE ON 19.11.2018 WHICH IS WELL WITHIN THE LIMITATION P ERIOD PROVIDED U/S 254(2) OF THE ACT. HENCE, ALL THESE MISC. APPLICATIONS ARE A DMITTED FOR ADJUDICATION. 4. IN ITS MISC. PETITION, THE ASSESSEE HAS SUBMITTED THAT ON THE SCHEDULED DATE OF HEARING, SHRI MANHANDRA SINGH, THE ACCOUNTA NT OF THE ASSESSEE SOCIETY WAS NOT KEEPING WELL, HENCE, HE COULD NOT A TTEND THE HEARING DUE TO HIS ILL HEALTH NOR COULD INTIMATE REGARDING THE DAT E OF HEARING AND IN SUPPORT, AN AFFIDAVIT HAS ALSO BEEN FILED. IT WAS ACCORDING LY SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE ORDERS SO PASSED BY THE TR IBUNAL MAY BE RECALLED TO HEAR THE MATTER ON MERITS. THE DR IS HEARD. GIVEN THAT THE ASSESSEE HAS SHOWN REASONABLE CAUSE FOR NON-APPEARANCE ON THE SC HEDULED DATE OF HEARING AND MORE SO, GIVEN THAT THE MATTER WAS NOT DECIDED ON MERITS, BOTH THE ORDERS PASSED BY THE COORDINATE BENCH ARE HEREBY RE CALLED AND THE REGISTRY IS DIRECTED TO LIST THE MATTER FOR FRESH HEARING. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASS ESSEE ARE DISPOSED OFF IN LIGHT OF ABOVE DIRECTIONS. ORDER IS PRONOUNCED IN THE OPEN COURT ON 09/12/2019 . SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH Y ADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 09/12/2019. 3 MA NO. 01,02, 12 TO 14/JP/2019 RAJASTHAN MEDICARE RELIEF SOCIETY VS. ITO, TDS 3 *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- RAJASTHAN MEDICARE RELIEF SOCIETY, AJMER. 2. IZR;FKHZ@ THE RESPONDENT-ITO, TDS, AJMER. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { MA NO. 01,02, 12 TO 14/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR 4 MA NO. 01,02, 12 TO 14/JP/2019 RAJASTHAN MEDICARE RELIEF SOCIETY VS. ITO, TDS 4
