SLGK CERA INDIA PRIVATE LIMITED, Jaipur V. ITO, Jaipur

MA 100/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5790 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 27-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER M.A. NO. 100/JP/2017 (ARISING OUT OF ITA NO. 259/JP/2017) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2007-08 M/S S.L.G.K. CERA INDIA (P) LTD., B-609, SHIV MARG, BANI PARK, JAIPUR. CUKE VS. ITO, WARD 7(3), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AAICS 9872 M VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI MANISH AGARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI R.A. VERMA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 18/08/2017 MN?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 18/08/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 20/06/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 17/05/2017 PASSED IN ITA NO. 259/JP/2017 FOR THE AS SESSMENT YEAR 2007-08. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 259/JP/2017 FOR THE ASSESSMENT YEAR 2007-08 AGAINST THE ORDER O F LEARNED CIT(A)-5, M.A. NO. 100/JP/2017 M/S S.L.G.K. CERA INDIA (P) LTD. VS ITO 2 JAIPUR DATED 25/01/2017. THIS BENCH OF THE ITAT, JA IPUR HAS DECIDED THE APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING D ECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA ( P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEAL. 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEAL ON 16/05/20 17 COULD NOT BE ATTENDED. THE ASSESSEE HAS SUBMITTED THAT IT WAS IN T HE PROCESS OF CHANGING THE COUNSEL AND MEANTIME HEARING WAS FIXED, WHICH COULD NOT BE ATTENDED. IT ALSO SUBMITTED THAT ON THE FIRST DA TE OF HEARING, THE APPEAL WAS DISMISSED, THEREFORE, HE PRAYED TO RECALL THE HONBLE ITAT ORDER DATED 17/05/2017. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL THE EX PARTE ORDER DATED 17/05 /2017. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT DU E TO CHANGING OF THE COUNSEL, IT COULD NOT BE APPEARED BEFORE THE BE NCH ON THE DATE FIXED. AFTER CONSIDERING ALL THESE FACTS AND CIRCUM STANCES AND IN THE INTEREST OF JUSTICE, I RECALL ORDER DATED 17/05/201 7PASSED BY THIS BENCH IN ITA NO. 259/JP/2017. ACCORDINGLY THE PRESENT M.A . FILED BY THE ASSESSEE IS ALLOWED AND DATE OF HEARING OF THE APPEA L IS GIVEN IN OPEN COURT FOR 04/10/2017. THE REGISTRY IS DIRECTED TO FI X THE CASE AS PER THE ABOVE DATE IN REGULAR HEARING. M.A. NO. 100/JP/2017 M/S S.L.G.K. CERA INDIA (P) LTD. VS ITO 3 5. IN THE RESULT, THE PRESENT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/08/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ TK;IQJ TK;IQJ TK;IQJ @ @@ @ JAIPUR FNUKAD @ DATED:- 18 TH AUGUST, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S S.L.G.K. CERA INDIA (P) LTD., JAI PUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 7(3), JAIPUR. 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 (M.A. 100/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR