BADRI PRASAD RAM GOPAL DALL MILL, Alwar V. ITO, Alwar

MA 123/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5879 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1999-2000
• Appeal Filed On: 05-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DR DHK

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 HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.123/JP/2017 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO.305/JP/2017 ) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 1999-2000 M/S. BADRI PRASAD RAM GOPAL DAL MILL 18, CLOCK TOWER ALWAR CUKE VS. THE ITO WARD- 2(2) ALWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAEFB 3625 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI RAJEEV SOGANI, CA JKTLO DH VKSJ LS@ REVENUE BY: SMT. POONAM RAI, DCIT -DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 10/11/2017 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 10/11/2017 VKNS'K@ ORDER PER BHAGHCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESSE E PRAYS FOR RECALLING OF EX- PARTE ORDER DATED 02-06-2017 OF TRIBUNAL IN ITA NO. 305/JP/2017 FOR THE ASSESSMENT YEAR 1999-2000 BY MENTIONING THEREIN REASON AS UNDE R:- 2. THAT ERRONEOUSLY THE DATE OF HEARING COULD NOT BE COMMUNICATED TO THE COUNSEL ON TIME. AS A RESULT, T HE COUNSEL COULDNT APPEAR BEFORE THE HON'BLE BENCH ON THE DATE OF HEAR ING. 3. HON'BLE ITAT ON NOT FINDING ANY ADJOURNMENT APPL ICATION DISMISSED APPEAL OF THE ASSESSEE FIRM BY PASSING TH E ORDER EX-PARTE. 4. THUS THE HON'BLE ITAT IS HUMBLY PRAYED TO RECALL ITS ORDER DATED 02-06-2017 FOR RECONSIDERATION AND TO PASS A SPEAKING ORDER AFTER AFFORDING OPPORTUNITY TO MAKE SUBMISSION. MA NO.123/JP/2017 M/S.BADRI PRASAD RAM GOPAL DAL MILL VS ITO, WARD- 2 (2), ALWAR . 2 TO THIS EFFECT, THE PARTNER OF THE ASSESSEE FIRM SH RI RAM GOPAL GUPTA FILED HIS AFFIDAVIT BEFORE THE BENCH 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCE LLANEOUS APPLICATION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, I FIND THAT THERE WAS SUFFICIENT REASON AND ON ACCOUN T OF WHICH THE COUNSEL OF THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HEARI NG. HENCE, I SET ASIDE THE EX-PARTE ORDER DATED 02-06-2017 AND DIRECT THE REGISTRY TO FIX THE DATE OF HEARING OF APPEAL ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED AS PRONOUNCED IN THE OPEN COURT. SD/- HKKXPUN ( BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 10 /11/ 2017 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S.BADRI PRASAD RAM GOPAL DAL MILL, ALWAR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 2 (2), ALWAR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO. 123/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR