APM INDUSTRIES LTD., Jaipur V. ACIT, Alwar

MA 145/JPR/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5629 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 01-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S NEHRA JCIT DHK
• Assessee Lawyers: S L PODDAR

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 JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SIN GH YADAV, AM MISCELLANEOUS APPLICATION NO. 145/JP/2017 (ARISING OUT OF ITA NO. 239/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12 M/S APM INDUSTRIES LTD., SP-147,RIICO IND. AREA, BHIWADI, ALWAR (RAJ.) CUKE VS. ACIT, CIRCLE-2, ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AACCA5114G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.L PODDAR (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI A.S. NEHRA(JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 15.12.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 18/12/2017. VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, AM THIS MISCELLANEOUS APPLICATION IS ARISING OUT OF T HE ITA NO. 239/JP/2017 PERTAINING TO THE AY 2011-12 FILED BY THE ASSESSEE AGAINST EX-PARTE ORDER PASSED BY THE CO-ORDINATE BENCH DATED 23/06/2017. I N ITS PETITION, THE ASSESSEE HAS SUBMITTED THAT ON THE SCHEDULED DATE O F HEARING, THE COUNSEL COULD NOT APPEAR AND PRESENT THE CASE BECAUSE DATE OF HEARING WAS NOT NOTED IN HIS DIARY AND SUPPORTING AFFIDAVIT OF THE COUNSE L HAS ALSO BEEN SUBMITTED. THE ASSESSEE ACCORDINGLY REQUESTED TO RECALL THE EX -PARTE ORDER PASSED BY THE CO-ORDINATE BENCH. 2. THE LD. D/R OPPOSED THE MISCELLANEOUS PETITION F ILED BY THE ASSESSEE. 2 MA NO. 145/JP/2017. M/S APM INDUSTRIES LTD., ALWAR. 3. AFTER HEARING BOTH THE PARTIES AND CONSIDERING T HE MATERIAL AVAILABLE ON RECORD, THE CONTENTION OF THE ASSESSEE IS ACCEPTED AS THE ASSESSEE WAS PREVENTED BY THE SUFFICIENT CAUSE FOR NOT REPRESENT ING HIS CASE. THE ORDER PASSED BY THE CO-ORDINATE BENCH DATED 23.06.2017 IS HEREBY RECALLED AND TO HEAR THE ARGUMENTS ON MERITS, THE MATTER IS FIXED F OR HEARING ON 17.01.2018. ISSUE OF SEPARATE NOTICE TO THE PARTIES IS DISPENSE D WITH. WITH THE ABOVE DIRECTIONS, THE MISCELLANEOUS APPLIC ATION IS DISPOSED OFF. ORDER PRONOUNCED IN THE OPEN COURT ON 18/12/2017 . SD/- SD/- ( JH FOT; IKY JKO] ) ( FOE FLAG ;KNO ( VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL; /ACCOUNTANT MEMBER JAIPUR DATED:- 18/12/2017. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- M/S APM INDUSTRIES LTD., ALWAR. 2. THE RESPONDENT THE ACIT, CIRCLE-2, ALWAR. 3. THE CIT. 4. THE CIT (4), 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 145/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR