M/s. MGG Infra Projects Private Limited, Ajmer V. Deputy Commissioner Of Income Tax, Circle-2, Ajmer

MA 156/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3813 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 17-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUBHASH PORWAL

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 ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM MA NO. 156/JP/2018 (ARISING OUT OF ITA NO. 854/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2015-16 M/S MGG INFRA PROJECTS PVT. LTD., SHOP NO. 13-14, 1 ST FLOOR, 14, JLN SHOPPING CENTRE, HOSPITAL ROAD, AJMER. CUKE VS. THE ACIT, CIRCLE-2, AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAHCM 8569 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI SUBHASH PORWAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI K.C. GUPTA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 08/02/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 12/02/2019 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE IS SEEKING RECALLING OF ORDER OF TRIBUNAL DATED 12.11.2018 WHE REBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON PROSECUTION. 2. THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON A PPEARANCE ON BEHALF OF THE ASSESSEE ON 12.11.2018, WHICH HAS BEE N SUPPORTED BY THE AFFIDAVIT ON THE GROUND THAT DUE TO MISCOMMUNICATIO N BETWEEN THE MA NO. 156/JP/2018 M/S MGG INFRA PROJECTS PVT. LTD. VS. ACIT 2 PERSONS WHO HAS NOTED DOWN THE DATE OF HEARING AND THE ASSESSEE COMPANY ABOUT THE NEXT DAY OF HEARING, THE ASSESSEE COULD NOT ATTEND THE HEARING ON 12.11.2018 WHEN THE APPEAL OF THE AS SESSEE IS DISMISSED FOR NON PROSECUTION. THE ASSESSEE FILED T HE AFFIDAVIT OF ITS CHARTERED ACCOUNTANT TO EXPLAIN THE REASONS FOR NON APPEARING ON THE DATE OF HEARING. THUS, THE LD. AR HAS PLEADED THAT THE IMPUGNED ORDER MAY BE RECALLED AND THE APPEAL OF THE ASSESSEE MAY BE HEARD ON MERITS. 3. ON THE OTHER HAND, THE LD. DR HAS OBJECTED TO TH E MISCELLANEOUS APPLICATION AND SUBMITTED THAT THE ASSESSEE COMPANY EVEN DID NOT APPOINT ANY REPRESENTATIVE TO APPEAR BEFORE THE TRI BUNAL IN THE APPEAL AND THEREFORE, IT IS A CASE OF NEGLIGENCE ON PART O F THE ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNAL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WEL L AS RELEVANT MATERIAL ON RECORD. WE NOT THAT THE APPEAL OF THE A SSESSEE WAS FIRST LISTED ON 17.09.2018 AND IT WAS ADJOURNED AT THE R EQUEST OF THE ASSESEE. THE NEXT DAY OF HEARING BEING 12.11.2018 W AS NOTED DOWN BY THE ONE SHRI ABHIMANYU GUPTA WHO APPEARED ON BEHALF OF THE ASSESSEE. SUBSEQUENTLY ON 12.11.2018 NOBODY APPEARI NG ON BEHALF OF THE ASSESSEE AND CONSEQUENTLY THE APPEAL WAS DISMIS SED FOR NON MA NO. 156/JP/2018 M/S MGG INFRA PROJECTS PVT. LTD. VS. ACIT 3 PROSECUTION. THE ASSESSEE HAS NOW EXPLAINED THE REA SONS FOR NON APPEARING THAT THE CONCERN PERSON WHO APPEARED BEFO RE THE BENCH AND NOTED DOWN THE DATE HAS NOT COMMUNICATED THE SAME A ND DUE TO MISCOMMUNICATION, THE ASSESSEE COULD NOT APPEAR ON THE NEXT DATE OF HEARING ON 12.11.2018. THE ASSESSEE FILED AN AFFIDA VIT IN SUPPORT OF THE EXPLANATION. FURTHER, WE NOTE THAT THE APPEAL OF TH E ASSESSEE WAS DISMISSED IN LIMINE AND NOT ADJUDICATED ON MERITS. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTE REST OF JUSTICE WE RECALL THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL STAGE AND NATURE. THE REGISTRY IS DIRECTED TO LIST THE APPEAL OF THE ASSESSEE FOR FRESH HEARING ON 02.04.2019. SINCE , THE DATE OF THE HEARING OF THE APPEAL HAS BEEN ANNOUNCED IN OPEN CO URT AND THE SAME HAS BEEN NOTED BY THE PARTIES, THEREFORE, NO SEPARA TE NOTICE SHALL BE ISSUED IN THIS ASPECT. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12/02/2019. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR MA NO. 156/JP/2018 M/S MGG INFRA PROJECTS PVT. LTD. VS. ACIT 4 FNUKAD@ DATED:- 12/02/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S MGG INFRA PROJECTS PVT. LTD., A JMER. 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CIRCLE-2, 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. 156/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR