ACIT, UDAIPUR V. HINDUSTAN ZINC LTD., UDAIPUR

MA 139/JPR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4985 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-11-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2005-2006
• Appeal Filed On: 15-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRITHVIRAJ MEENA CIT DHK
• Assessee Lawyers: K SAMPAT

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. 139 /JP/16 (ARISING OUT OF ITA NO.612/JU/2009) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2005-06 THE ACIT, CIRCLE-2, UDAIPUR CUKE VS. M/S HINDUSTAN ZINC LTD. YASAD BHAWAN, UDAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACH 7354 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA-@ MA NO. 140/JP/16 (ARISING OUT OF ITA NO.606/JU/2008) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 M/S HINDUSTAN ZINC LTD. YASAD BHAWAN, UDAIPUR CUKE VS. THE ACIT, CIRCLE-2, UDAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACH 7354 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA-@ MA NO. 141/JP/16 (ARISING OUT OF ITA NO.638/JU/2008) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 THE ACIT, CIRCLE-2, UDAIPUR CUKE VS. M/S HINDUSTAN ZINC LTD. YASAD BHAWAN, UDAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACH 7354 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT MA NOS. 139 TO 142/JP/2016 HINDUSTAN ZINC LTD. UDAIPUR VS., AC IT, CIRCLE-2, U DAIPUR 2 VK;DJ VIHY LA-@ MA NO. 142/JP/16 (ARISING OUT OF ITA NO.566/JU/2009) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08 THE ACIT, CIRCLE-2, UDAIPUR CUKE VS. M/S HINDUSTAN ZINC LTD. YASAD BHAWAN, UDAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACH 7354 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI K. SAMPAT (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI PRITHVIRAJ MEENA (ADDL. CIT ) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 11.11.2016 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 11/11/2016. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THROUGH THESE MISCELLANEOUS APPLICATIONS, THE ASSES SEE PRAYS FOR RECALLING OF EX-PARTE CONSOLIDATED ORDER OF TRIBUNA L DATED 28-06-2016 IN ITA NOS. 612/JU/2009, ITA NO.606/JU/2009, ITA NO. 638/ JU/08 & ITA NO. 566/JU/09 FOR THE ASSESSMENT YEAR 2005-06, 2006-07 & 2007-08. THE ASSESSEE HAS SUBMITTED THAT THE IMPUNGED ORDER WAS PASSED BY THE HONBLE TRIBUNAL: (I) IN IGNORANCE OF THE ADJOURNMENT APPLICATIONS FI LED ELECTRONICALLY ON 24.06.2016 AND RECEIVED BY THE TRIBUNAL ON THAT DAY ; (II) IN IGNORANCE OF THE SEPARATE APPLICATION SENT BY COURIER ON 24.06.2016 FROM DELHI AND RECEIVED BY THE TRIBUNAL ON 28.06.20 16 MA NOS. 139 TO 142/JP/2016 HINDUSTAN ZINC LTD. UDAIPUR VS., AC IT, CIRCLE-2, U DAIPUR 3 (III) THE CIT DRS OFFICE NOT APPRAISING THE BENCH OF THE FACT THAT ITS OFFICE HAS BEEN INFORMED OF THE ADJOURNMENT PRAYER WHEN IT HAD RUNG AROUND 24TH JUNE, 2016 ASKING ABOUT POSSIBLE APPEARANCE ON 28.06.2016 . 2. THE LR AR SUBMITTED THAT THE TRIBUNAL HAS PROCEE DED WITH THE SUBJECT CASES EX-PARTE DESPITE THE ADJOURNMENT PRAYERS WITH THE IMPRESSION THAT NO REQUEST FOR ADJOURNMENT WAS EVER MADE THOUGH NECESS ARY MATERIAL THEREFORE WAS OTHERWISE AVAILABLE. IN THE CIRCUMSTANCES, IT W AS PLEADED THAT SINCE NO ADEQUATE AND PROPER OPPORTUNITY FOR HEARING OF THE CASE WAS GIVEN BY THE TRIBUNAL SO THE ORDER PASSED ON 28.06.2016 BE KINDL Y DIRECTED TO BE RECALLED AND REPOSTED FOR HEARING ON MERITS AT THE EARLIEST CONVENIENCE OF THE TRIBUNAL. THE LD AR FURTHER SUBMITTED THAT NO ADJOURNMENT WIL L BE SOUGHT AND THAT THE ASSESSEE WILL ACT DILIGENTLY AND FAITHFULLY AND WOU LD EXTEND FULL CO-OPERATION IN THE DISPOSAL, OF THESE APPEALS. 4. THE LD DR IS HEARD. 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THE ADJOURNMENT APPLICATION DA TED 24-06-2016 WAS RECEIVED IN REGISTRY ON 28-06-2016 AT 2.00 PM AFTER THE CLOSE OF THE HEARING AND PRONOUNCEMENT OF THE ORDER (DISMISSAL OF APPEAL ) IN THE OPEN COURT. IN OUR VIEW, THE ASSESSEE NEED TO BE MORE VIGILANT IN FUTURE WHERE IT SEEKS AN ADJOURNMENT AND SUCH ADJOURNMENT APPLICATION SHOULD BE FILED WELL IN ADVANCE OF THE SCHEDULED DATE OF HEARING. THIS WILL HELP S AVE PRECIOUS TIME OF THE TRIBUNAL AS WELL AS BOTH THE PARTIES. GIVEN THE CO MMITMENT OF THE LD AR THAT THE ASSESSEE SHALL NOT SEEK ANY FURTHER ADJOURNMENT IN THE MATTER AND IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 28.06.2016 IN RESPECT OF SUBJECT APPEALS. TH E REGISTRY IS DIRECTED TO FIX MA NOS. 139 TO 142/JP/2016 HINDUSTAN ZINC LTD. UDAIPUR VS., AC IT, CIRCLE-2, U DAIPUR 4 THE DATE OF HEARING IN ALL THESE APPEALS ON 09.01.2 017. THE PARTIES SHALL BE AT LIBERTY, TO FILE PAPERBOOK ONE WEEK IN ADVANCE OF T HE HEARING. 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE IS ALLOWED AND DISPOSED OFF WITH ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 11/11/2016 . SD/- SD/- (KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 11/11/2016 PILLAI VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S HINDUSTAN ZINC LTD. UDAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CIRCLE-2, UDAIPUR 3. VK;DJ VK;QDR@ CIT UDAIPUR 4. VK;DJ VK;QDRVIHY@ THE CIT(A) UDAIPUR 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NOS 139 TO 142/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR.