SUPERSONIC TURNERS PVT. LTD., Jaipur V. ACIT, Jaipur

MA 1/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5454 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 04-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA ADD CIT DHK
• 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-@ MA NO.01/JP/17 (ARISING OUT OF ITA NO. 744/JP/2013) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 M/S SUPERSONIC TURNERS PVT. LTD.,F-393-A, ROAD NO. 9-F-2,VKI AREA, JAIPUR ( RAJ) CUKE VS. ACIT, CIRCLE - 4, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AADCS 5144 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SATISH GUPTA (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA ( ADD. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 17.02.2017 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 20/02/2017. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THIS SUBJECT MISCELLANEOUS APPLICATION HAS BEEN FIL ED BY THE ASSESSEE AGAINST THE EX-PARTE ORDER PASSED BY THE CO-ORDINATE BENCH VIDE ITS ORDER DATED 08.04.2016 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON APPEA RANCE. 2. THE APPELLANT HAS SUBMITTED THAT IT HAD MOVED AN ADJOURNMENT APPLICATION DATED 06.04.2016 BEFORE THE DATE OF HEARING FIXED O N 08.04.2016 STATING THAT THE COUNSEL FOR THE ASSESSEE WILL NOT BE ABLE TO APPEAR ON THE SCHEDULED DATE OF HEARING AS HE WAS BUSY IN BANK AUDIT AND SOME MORE TIME IS REQUIRED FOR SUBMISSION OF PAPER BOOK. IT WAS ACCORDINGLY SUBMITTED THAT THE A PPELLANT WAS PREVENTED BY REASONABLE CAUSE FOR NOT ATTENDING THE HEARING ON THE SCHEDULED DATE OF HEARING. MA NO.1/JP/17 M/S SUPERSONIC TURNERS PVT. LTD. V. ACIT, CIRCLE-4, JAIPUR 2 3. ON THE CONTRARY, THE LD. D/R OPPOSED THE SUBMISS ION. 4. AFTER HEARING BOTH THE PARTIES AND IN THE INT EREST OF JUSTICE, THE EX-PARTE ORDER PASSED BY THE CO-ORDINATE BENCH DATED 08.04.2 016 IS HEREBY RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE MATTER TO HEAR T HE ARGUMENTS OF BOTH THE PARTIES ON MERIT ON 11.04.2017. THE PARTIES, ARE AT LIBERTY, T O FILE THE PAPERBOOK ONE WEEK IN ADVANCE OF THE SCHEDULED HEARING. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/02/2017. SD/- SD/- ( KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 20/02/2017. SANTOSH VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S SUPERSONIC TURNERS PVT. LTD., JA IPUR. 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CIRCLE-4, JAIPUR. 3. VK;DJ VK;QDR@ CIT. 4. VK;DJ VK;QDRVIHY@ THE CIT(A)-II, JAIPUR 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO. 01 /JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR