RENU KUMAR JAIN, BEAWAR V. DCIT, Ajmer

MA 136/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5435 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 01-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PREM PRAKASH MEENA
• Assessee Lawyers: RENU JAIN
• 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 YA DAV, AM M.A. NO.136/JP/16 (ARISING OUT OF ITA NO. 208 & 209/JP/2013) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2002-03 & 2003-04 SHRI RENU KUMAR JAIN PROP: M/S MECHANIZATION (INDIA), 5, VINOD NAGAR, BEAWAR CUKE VS. THE DCIT CENTRAL CIRCLE AJMER LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABXPJ 5953 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : RENU JAIN (ASSESSEE) JKTLO DH VKSJ LS @ REVENUE BY : SHRI PREM PRAKASH MEENA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 17/03/2017 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 24/03/2017 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THESE TWO MISCELLANEOUS APPLICATIONS HAVE BEEN FIL ED BY THE ASSESSEE REQUESTING FOR RECALL OF THE EX- PARTE ORD ER DATED 1.10.2015 IN ITA NO. 208 & 209/JP/2013 PASSED BY THE COORDINATE BENCH. 2. IN ITS PETITION, THE ASSESSEE HAS SUBMITTED THAT A NOTICE DATED 02.09.2015, FIXING THE HEARING OF THE ABOVE APPEAL ON 01/10/15 BEFORE THE ITAT, JAIPUR, WAS RECEIVED BY THE APPELLANT. T HE COUNSEL OF THE APPELLANT, MR. VINOD KUMAR BINDAL, DELHI, WHO HAS T O REPRESENT THE M.A. NO.136/JP/16 M/S MECHANIZATION (INDI A), . VS DCIT CENTRAL CIRCLE,AJMER 2 APPEAL, WAS NOT ABLE TO ATTEND THE HEARING ON THE S AID DATE DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES AND THEREFORE AN APPLICATION FOR ADJOURNMENT WAS TO BE FILED ON THE SAID DATE. SINCE THE ASSESSEE RESIDES IN BEAWAR, HE SENT MR. MANISH CHOUHAN FROM BEAWAR TO APPEAR BEFORE THE HONBLE ITAT ON THE SCHEDULED DATE OF HE ARING AND TO REQUEST FOR A SHORT ADJOURNMENT. IT NORMALLY TAKES ABOUT 4 HOURS TO REACH JAIPUR FROM BEAWAR. HOWEVER, MR. MANISH CHOU HAN REACHED LATE IN THE OFFICE OF THE ITAT, JAIPUR, DUE TO LONG TRAF FIC JAM ON THE WAY ON ACCOUNT OF SOME SEVERE ACCIDENT. WHEN MR. MANISH C HOUHAN REACHED IN THE COURT AT AROUND 1:30 PM, HE LEARNT FROM THE BENCH CLERK THAT THE APPEAL HAS ALREADY BEEN DISMISSED BY THE HONBLE BE NCH DUE TO NON- APPEARANCE BY THE ASSESSEE. HE ACCORDINGLY SUBMITT ED THAT THERE WAS REASONABLE CAUSE FOR NON-ATTENDENCE ON THE SCHEDULE D DATE OF HEARING AND IN THE INTEREST OF JUSTICE, THE MATTER IN BOTH THE APPEALS MAY BE HEARD AFRESH AFTER RECALLING THE EX-PARTE ORDER PAS SED BY THE COORDINATE BENCH. 3. THE LD. DR IS HEARD. 4. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE VI EW THAT THERE IS REASONABLE CAUSE FOR THE ASSESSEE IN NOT ATTENDING TO THE HEARING ON THE SCHEDULED DATE AND AN AFFIDAVIT OF MR. MANISH C HOUHAN IS ON RECORD M.A. NO.136/JP/16 M/S MECHANIZATION (INDI A), . VS DCIT CENTRAL CIRCLE,AJMER 3 EXPLAINING THE CIRCUMSTANCES FOR NON-ATTENDENCE AS NOTED ABOVE. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE HEREBY RE CALL THE EX- PARTE ORDER DATED 1.10.2015 PASSED BY THE COORDINATE BENCH FOR BOTH THE YEARS AND THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR HEAR ING IN DUE COURSE. THE ASSESSEE IS DIRECTED TO FILE PAPER BOOK ONE WEEK IN ADVANCE AND NOT TO SEEK UNNECESSARY ADJOURNMENT IN THE MATTER WITHOUT REASONABLE CAUSE. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24/03/2017 . SD/- SD/- DQY HKKJR FOE FLAG ;KNO (KUL BHARAT) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 24/03/2017. * GANESH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S MECHANIZATION (INDIA) 2. IZR;FKHZ@ THE RESPONDENT- DCIT CENTRAL CIRCLE AJMER, 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. NO.136/JP/17} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR