INTEGRAL URBAN CO-OPERATIVE BANK LTD., Jaipur V. ACIT, Jaipur

MA 116/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3745 (ITAT-JAIPUR)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 17-08-2018
• Court: TRIBUNAL

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 FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM M.A. NO. 116/JP/2018 ( ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 809/JP/2015) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12. INTEGRAL URBAN CO - OPERATIVE BANK LTD., NAND BHAWAN, OPP. ESI HOSPITAL, AJMER ROAD, SODALA, JAIPUR. CUKE VS. THE ACIT, CIRCLE-1, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAAAI 3405 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI DILIP SHIVPURI (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI J.C. KULHARI (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 28.09.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 01/10/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE BANK IS DIRECTED AGAINST THE ORDER DATED 8 TH AUGUST, 2016 OF THIS TRIBUNAL WHEREBY THE APPEAL O F THE ASSESSEE WAS DISMISSED FOR NON PROSECUTION. 2. SINCE THERE IS A DELAY IN FILING THE MISCELLANEO US APPLICATION FROM THE END OF THE MONTH IN WHICH THE IMPUGNED ORDER WAS PASSED AN D, THEREFORE, THE REVENUE HAS RAISED A SERIOUS OBJECTION AGAINST THE MAINTAINABIL ITY OF THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. THE LD. A/R OF THE ASSESSEE HAS SUBMITTED THAT THE ORDER OF THE TRIBUNAL DATED 08.08.2016 WAS NOT RECEIVED BY T HE ASSESSEE TILL THE ASSESSEE RECEIVED A COPY OF THE SAID ORDER FROM THE INCOME-T AX AUTHORITIES IN THE MONTH OF AUGUST, 2018. HE HAS REFERRED TO THE AFFIDAVIT OF T HE AUTHORIZED SIGNATORY/CEO OF THE 2 MA NO. 116/JP/2018 INTEGRAL URBAN CO-OPERATIVE BANK LTD., JAIPUR. ASSESSEE BANK AND SUBMITTED THAT HE HAS STATED ON S OLEMN OATH THAT THE IMPUGNED ORDER OF THE TRIBUNAL WAS NOT RECEIVED BY THE ASSES SEE BANK TILL A COPY WAS OBTAINED FROM THE INCOME TAX DEPARTMENT IN THE MONTH OF AUGU ST, 2018. AS PER THE DIRECTION OF THE TRIBUNAL, THE ASSESSEE ALSO MADE AN APPLICAT ION TO THE POSTAL DEPARTMENT FOR ISSUING A CERTIFICATE OF DELIVERY OF THE ORDER SENT BY THE REGISTRY VIDE SPEED POST DATED 12.09.2016. HOWEVER, THE POSTAL DEPARTMENT V IDE LETTER DATED 10.09.2018 HAS INTIMATED THE ASSESSEE THAT SINCE IT IS A TIME BARRED INFORMATION, THEREFORE, THE SAME CANNOT BE PROVIDED. HENCE, THE LD. A/R OF THE ASSESSEE HAS SUBMITTED THAT WHEN THE ASSESSEE HAS RECEIVED THE COPY OF THE ORDE R ONLY IN THE MONTH OF AUGUST, 2018 THEN THE PRESENT MISCELLANEOUS APPLICATION IS WITHIN THE PERIOD OF LIMITATION. IN SUPPORT OF HIS CONTENTION HE HAS RELIED UPON THE DE CISION OF CHANDIGARH BENCHES OF THE TRIBUNAL DATED 27 TH APRIL, 2018 IN THE CASE OF JAGMOHAN GURBAKSHISH SI NGH VS. DCIT AS WELL AS IN THE CASE OF M/S. UNIVERSAL PRINT O PACK VS. ITO IN M.A. NO. 42/CHD/2018 & 40/JP/2018. THE LD. A/R HAS ALSO REL IED UPON THE JUDGMENT OF HONBLE UATTRAKHAND HIGH COURT IN THE CASE OF DIT V S. HYUNDAI HEAVY INDUSTRIES CO. LTD., 256 TAXMAN 147. 3. HAVING CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD, WE FIND THAT THE ASSESSEE HAS STATED IN AN AFFIDAVIT THAT THE ASSESSEE DID NOT RECEIVE THE IMPUGNED ORDER OF THE TRIBUNAL TILL A C OPY OF THE SAME WAS RECEIVED FROM THE INCOME TAX DEPARTMENT IN THE MONTH OF AUGUST, 2 018. WE FIND THAT A COPY OF THE ORDER FILED ALONG WITH THE MISCELLANEOUS APPLIC ATION WAS SENT TO THE CIT AND, THEREFORE IN THE ABSENCE OF ANY CONTRARY MATERIAL A ND PARTICULARLY THE POSTAL AUTHORITIES HAVE REFUSED TO GIVE ANY INFORMATION ON THE DELIVERY OF THE SPEED POST THROUGH WHICH THE ORDER WAS SENT BY THE TRIBUNAL, W E ACCEPT THE STATEMENT MADE 3 MA NO. 116/JP/2018 INTEGRAL URBAN CO-OPERATIVE BANK LTD., JAIPUR. ON OATH BY THE CEO OF THE ASSESSEE BANK. ACCORDING LY, WE ADMIT THE MISCELLANEOUS APPLICATION FILED BY THE BANK. 4. ON THE MERITS OF THE MISCELLANEOUS APPLICATION, WE HAVE HEARD THE LD. A/R AS WELL AS THE LD. D/R AND CONSIDERED THE RELEVANT MAT ERIAL ON RECORD. WE NOTE THAT THE TRIBUNAL HAS DISMISSED THE APPEAL FOR NON PROSECUTI ON WITHOUT GIVING THE FINDING ON MERITS AND FURTHER ASSESSEE HAS EXPLAINED THE CAUSE FOR NON APPEARANCE BEFORE THE TRIBUNAL ON 08.08.2016 WHEN THE APPEAL OF THE ASSES SEE WAS LISTED FOR HEARING AND DISMISSED FOR NON PROSECUTION. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL THE IMPUGNED ORDER OF THE TRIBUNAL AND DIRECT THE REGIS TRY TO FIX THE APPEAL OF THE ASSESSEE FOR FRESH HEARING AND ADJUDICATION IN REGU LAR COURSE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 01/10/ 2018. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 01/10/2018. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- INTEGRAL URBAN CO-OPERATIVE BANK LTD., JAIPUR. 2. THE RESPONDENT THE ACIT, CIRCLE-1, JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 116/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 4 MA NO. 116/JP/2018 INTEGRAL URBAN CO-OPERATIVE BANK LTD., JAIPUR.