METROMEX INFRASTRUCTURE P LTD, Jaipur V. ITO, Jaipur

MA 16/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6223 (ITAT-JAIPUR)
• Duration Of Justice: 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 24-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P MEENA JCIT DHK
• Assessee Lawyers: S R SHARMA
• 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 FOT; IKY JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M M.A. NO. 16/JP/2018 ARISING OUT IF ITA NO. 471/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12 M/S METROMAX INFRASTRUCTURE PVT. LTD., F-119, JANPATH, SHYAM NAGAR, JAIPUR-302019. CUKE VS. ITO, WARD 2(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAGCM 5139 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT M.A. NO. 17 /JP/2018 ARISING OUT IF ITA NO. 141/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 M/S METROMAX INFRASTRUCTURE PVT. LTD., F-119, JANPATH, SHYAM NAGAR, JAIPUR-302019. CUKE VS. DCIT, CIRCLE-2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAGCM 5139 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT M.A. NO. 18/JP/2018 ARISING OUT IF ITA NO. 1041/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14. M/S METROMAX INFRASTRUCTURE PVT. LTD., F-119, JANPATH, SHYAM NAGAR, JAIPUR-302019. CUKE VS. ITO, WARD 2(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAGCM 5139 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.R. SHARMA (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 09.02.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 13/02/2018. VKNS'K@ ORDER PER: SHRI VIJAY PAL RAO, JM 2 M.A. NOS. 16, 17, 18/JP/2018. M/S METROMAX INFRASTRUCTURE PVT. LTD., JAIPUR. THESE MISCELLANEOUS APPLICATIONS BY THE ASSEESSEE ARE DIRECTED AGAINST THE COMPOSITE ORDER DATED 27.12.2017 OF THIS TRIBUNAL W HEREBY THE APPEALS OF THE ASSESSEE WERE DISMISSED FOR NON-PROSECUTION. 2. THE ASSESSEE HAS FILED AFFIDAVITS IN SUPPORT OF THE MISCELLANEOUS APPLICATIONS EXPLAINING THE CAUSE OF NON-APPEARANCE ON 27.12.201 7. WE HAVE HEARD THE LD. AR AS WELL AS LD. D/R AND CONSIDERED THE RELEVANT MATE RIAL ON RECORD. THE ASSESSEE HAS EXPLAINED THE CAUSE OF NON-APPEARANCE THAT THE COUNSEL OF THE ASSESSEE MET WITH A ROAD ACCIDENT ON 27.12.2017 WHILE COMING TO ATTEND THE MATTER BEFORE THE TRIBUNAL. THEREFORE, DUE TO UNAVOIDABLE CIRCUMSTAN CES, THE COUNSEL OF THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON 27.12.2017. THE ASSESSEE HAS FILED CERTIFIED COPY OF POLICE REPORT IN RESPECT OF ROAD ACCIDENT. HAVING REGARD TO THE REASONS EXPLAINS BY THE ASSESSEE, WE ARE SATISFIED THAT THE ASSESSEE WAS HAVING A REASONABLE CAUSE FOR NON-APPEARANCE BEFORE THIS TRIBUNAL ON 27 .12.2017. 2.1 ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE RECALL IMPUGNED ORDERS DATED 27.12.2017 AND THE APPEALS OF THE ASSESSEE ARE DIRECTED TO BE FIXED FOR HEARING ON 28 .03.2018. SINCE THE NEXT DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AND HAS BEEN NOTED BY THE PARTIES, THEREFORE, NO SEPARATE NOTICE SHALL BE ISSUED IN TH IS REGARD. 3. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 13/02/2018 . SD/- SD/- HKKXPAN ( FOT; IKY JKO (BHAGCHAND) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR 3 M.A. NOS. 16, 17, 18/JP/2018. M/S METROMAX INFRASTRUCTURE PVT. LTD., JAIPUR. DATED:- 13/02/2018. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT-. M/S METROMAX INFRASTRUCTURE PVT. LTD., JAIPUR. 2. THE RESPONDENT ITO, WARD 2(2), JAIPUR/ DCIT, C IRCLE-2, JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 16, 17 & 18/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR