M/S BHANDARI HEALTH CARE PVT. LTD., JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

MA 160/JPR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6069 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 15-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONUM RAI DCIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH FOT; IKY JKO ] U;KF;D LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 160/JP/2017 (ARISING OUT OF ITA NO. 665/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 M/S BHANDARI HEALTH CARE PVT. LTD., A-138, TONK ROAD, GOPALPURA, JAIPUR. CUKE VS. DCIT, CIRCLE-6, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAACB7547E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SANDEEP JHANWAR (C.A.) JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONUM RAI (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 19.01.2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 19/01/2018 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSE SSEE IS SEEKING RECALLING OF THE ORDER DATED 05.10.2017 OF THIS TRI BUNAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON PROSECUTION. 2. I HAVE HEARD THE LD. AR AS WELL AS LD. DR AND CA REFULLY PERUSED THE CONTENDED OF THE MISCELLANEOUS APPLICATION AND AFFI DAVIT FILED BY THE ASSESSEE. IT HAS BEEN EXPLAINED THAT NOTICE OF HEAR ING FOR 04.10.2017 WAS ISSUED AT THE TIME OF FILING OF APPEAL ITSELF HOWEV ER, WHICH SKIPPED M.A. 160/JP/2017 BHANDARI HEALTH CARE PVT. LTD. VS. DCIT 2 ATTENTION OF THE ASSESSEE AS WELL AS HIS COUNSEL AN D THEREFORE, THE COUNSEL OF THE ASSESSEE COULD NOT APPEAR IN THE MATTER ON 0 4.10.2017 CONSEQUENTLY, THE HEARING OF THE APPEAL WAS ADJOUR NED TO 05.10.2017. IT IS FURTHER EXPLAINED AND STATED THAT SINCE NOBODY C OULD APPEAR ON BEHALF OF THE ASSESSEE ON 04.10.2017 THEREFORE, THE ASSESS EE WAS NOT AWARE ABOUT THE FIXING OF THE HEARING OF APPEAL ON 05.10. 2017. THE LD. DR HAS OPPOSED THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. 3. HAVING CONSIDERED THE REASONS EXPLAINED BY THE A SSESSEE FOR NOT ATTENDING THE HEARING ON 04 & 05.10.2017, I AM SATI SFIED THAT THE ASSESSEE HAS EXPLAINED THE SUFFICIENT REASONS FOR NOT CAUSIN G APPEARANCE ON 05.10.2017. ACCORDINGLY, IN THE INTEREST OF JUSTICE THE IMPUGNED ORDER DATED 05.10.2017 IS RECALLED AND THE APPEAL IS DIRE CTED TO BE FIXED FOR HEARING ON 07.03.2018. SINCE, THE NEXT DATE OF HEA RING IS PRONOUNCED IN THE OPEN COURT AND HAS BEEN NOTED DOWN BY BOTH PART IES, THEREFORE, NO NOTICE SHALL BE ISSUED IN THIS REGARD. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 /01/2018. SD/- FOT; IKWY JKO (VIJAY PAL RAO) U;KF;D LNL; @ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 19/01/2017 *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S BHANDARI HEALTH CARE PVT. LTD., A-138, TONK ROAD, GOPALPURA, JAIPUR. M.A. 160/JP/2017 BHANDARI HEALTH CARE PVT. LTD. VS. DCIT 3 2. IZR;FKH @ THE RESPONDENT- THE DCIT, CIRCLE-6, JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (MA NO. 160/JP/17) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR