PRAKRIT BHARTI ACADEMY, Jaipur V. ITO, Jaipur

MA 145/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5437 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2003-2004
• Appeal Filed On: 23-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIRENDRA MEHTA DHK
• Assessee Lawyers: P P PARIKH

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR JH HKKXPUN] YS[KK LNL; ,O JH DQY HKKJR] U;KF;D LN L; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHAR AT, JM MISCELLANEOUS APPLICATION NO.145/JP/2016 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 604/JP/2015) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2003-04 M/S. PRAKRIT BHARTI ACADEMY 13-A, MAIN MALVIYA NAGAR, JAIPUR CUKE VS. THE ITO WARD- 6(1), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAATP 1519 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI P.P. PARIKH JKTLO DH VKSJ LS@ REVENUE BY :SHRI VIRENDRA MEHTA LQUOKBZ DH RKJH[K@ DATE OF HEARING : 24/03/2017 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 24 /03/2017 VKNS'K@ ORDER PER BHAGCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX- PARTE ORDER DATED 04-07-2016 OF TRIBUNAL IN ITA NO. 604/JP/2015 FOR THE ASSESSMENT YEAR 2003-04. 2. THE LD. AR OF THE ASSESSEE DURING THE COURSE OF HEARING PRAYED THAT THE ASSESSEE HAS NOT RECEIVED NOTICE OF HEARING OF AP PEAL ON 04-07-2016 FOR WHICH THE LD. AR OF THE ASSESSEE FILED THE AFFIDAVIT OF THE ASSES SEE. IT IS ALSO NOTED FROM THE AFFIDAVIT OF THE ASSESSEE THAT HE WAS NOT AWARE ABOUT THE DA TE OF LISTING OF THE APPEAL BEFORE THE TRIBUNAL. THEREFORE, IT WAS A BONA FIDE REASON FOR NON-APPEARANCE BEFORE THE TRIBUNAL. MA NO. 145/JP/2016 M/S. PRAKRIT BHARTI ACADEMY VS. ITO, WARD- 6(1), J AIPUR . 2 3. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCEL LANEOUS APPLICATION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THERE IS SUFFICIENT REASON ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HEARING. HENCE, WE ALLOW THE MISCELLANEOUS APPLICATION OF THE ASSESSEE AND SET ASIDE THE EX-PARTE ORDER DATED 0 4-07-2016 AND ALSO DIRECT THE REGISTRY TO FIX THE DATE OF HEARING OF APPEAL ON 15-05-2017 FOR WHICH BOTH THE PARTIES HAVE BEEN COMMUNICATED IN THE OPEN COURT.. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED AS PRONOUNCED IN THE OPEN COURT ON 24/03/2017. SD/- SD/- DQY HKKJR HKKXPUN (KUL BHARAT) ( BHAGCHAND) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 24 /03/ 2017 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. PRAKRIT BHARTI ACADEMY, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 6 (1), , JAIPUR 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. 145/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR