KALI METALS PVT. LTD., Jaipur V. DCIT, Alwar

MA 1/JPR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4510 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 05-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S DAGUR J CIT DHK
• Assessee Lawyers: S L PODDARADV
• Keywords: Reasonable cause

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ M A NO.01 /JP/16 (ARISING OUT OF ITA NO.168/J P/2014) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08 M /S KALI METALS PVT. LTD. 5/2 PUNJABI BAGH EXTENSION, CLUB ROD, NEW DELHI CUKE VS. THE DCIT, CENTRAL CIRCLE, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AACCK 3755 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.L. PODDAR,(ADV.) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.S. DAGUR (ADDL.J CIT ) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 29.07.2016 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 29/07/2016. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THE APPELLANT HAS MOVED THIS MISCELLANEOUS APPLICAT ION IN RESPECT OF ORDER PASSED BY THE CO-ORDINATE BENCH IN ITA NO. 16 8/JP/14 DATED 14.10.2015 REQUESTING FOR RESTORING THE APPEAL WHICH WAS DISMI SSED EX-PARTE QUA THE ASSESSEE. 2. IN HIS AFFIDAVIT, THE LD. AR SUBMITTED THAT ON T HE DATE OF HEARING WHICH WAS SCHEDULED FOR 14.10.2015, HE COULD NOT ATTEND T HE PROCEEDINGS BEFORE THE HONBLE ITAT AS THE DATE WAS WRONGLY NOTED BY HIM IN HIS DIARY AS 15.10.2015 INSTEAD OF 14.10.2015. THE LD. AR FURTHER SUBMITTE D THAT DURING THE COURSE OF MA NO.01/JP/16 M/S KALI METALS PVT. LTD. DELHI VS. DCIT, CENTRAL CIRCLE, ALWAR 2 HEARING, DUE TO THE MISTAKE AS OCCURRED ON HIS PART DUE TO OVER SIGHTEDNESS AND WRONG NOTING OF SCHEDULED DATE OF HEARING IN H IS DIARY, THE APPELLANT MAY NOT BE PENALISED AND REQUESTED THAT IN THE INTERES T OF JUSTICE THE APPEAL MAY BE RESTORED. 2.1 THE LD. DR HAS OPPOSED THE MISCELLANEOUS APPLIC ATION AND SUBMITTED THAT THE APPELLANT WAS GIVEN SUFFICIENT OPPORTUNITY TO REPRESENT THE MATTER. 2.2 WE HAVE HEARD BOTH THE PARTIES. IN OUR VIEW, T HE APPELLANT HAS A REASONABLE CAUSE DUE TO FAILURE ON THE PART OF LD A R TO ATTEND THE HEARING ON THE SCHEDULED DATE OF HEARING DUE TO OVERSIGHT AND WRONG NOTING BY A DAY. IN THE INTEREST OF JUSTICE, THE ORDER PASSED BY THE CO -ORDINATE BENCH DATED 14.10.2015 IS HEREBY RE-CALLED AND THE MATTER IS SC HEDULED FOR HEARING ON 05.09.2016 AS COMMUNICATED IN THE OPEN COURT TODAY. THE REGISTRY IS ACCORDINGLY DIRECTED TO FIX THE MATTER ON 05.09.201 6. THE MISCELLANEOUS PETITION IS DISPOSED OFF ACCORDIN GLY. ORDER PRONOUNCED IN THE OPEN COURT ON 29/07 /2016. SD/- SD/- ( KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 29/ 07/2016 PILLAI VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S KALI METALS PVT. LTD. DELHI MA NO.01/JP/16 M/S KALI METALS PVT. LTD. DELHI VS. DCIT, CENTRAL CIRCLE, ALWAR 3 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CENTRAL CIRCLE, ALWAR 3. VK;DJ VK;QDR@ CIT ALWAR 4. VK;DJ VK;QDRVIHY@ THE CIT(A)-ALWAR 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO. 01/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR