GOVERNMENT SECONDARY SCHOOL KUMHARIA, AJMER V. ASSISTANT COMMISSIONER OF INCOME (CPC) (TDS), GHAZIABAD

MA 17/JPR/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7203 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh ,u-ds-lSuh] mik/;{k ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JM M.A. No. 17/JP/2021 (Arising out of vk;dj vihy la-@ITA No. 911/JP/2017 Assessment Year :2016-17 Government Secondary School, Kumharia, 1 Kumharia, Ajmer, Rajasthan. Vs. A.C.I.T., CPC, (TDS), Ghaziabad. TAN No. JDHG 1267 1B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Pravin Kumar Gurjar (CA) jktLo dh vksj ls@ Revenue by :Smt. Runi Pal(Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 30/11/2021 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 30/11/2021 vkns'k@ ORDER PER: N.K. SAINI, VICE PRESIDENT By way of this Misc. application, the assessee is seeking recalling of the order dated 23/04/2018 passed in ITA No. 911/JP/2017 of this Tribunal whereby the appeal of the assessee was dismissed for want of prosecution. 2. In the present Misc. application, the assessee has submitted as under: “1. On the above cited subject, the Application was dismissed on A/c of Non Appearance on Hearing Date 23/04/2018. MA 17/JP/2021_ Govt. Secondary School Vs ACIT-CPC(TDS) 2 2. The School is Govt. School, the Non Appearance was due to and letter was also dispatched for adjournment vide speed post 20/04/2018. 3. However, we reque st you to restore the case, and condone the act of N on-appearance. 4. That the appellant has got sincere desire and willingness to prosecute his Application and had no intention to delay his case, and is keen to assist the Hon’ble chair in most appropriate and proper manner and there was most reasonable/sufficient cause beyond the control of the appellant which has resulted to non appended at the time of hearing Kindly consider the application and oblige.” 3. On the other hand, the ld. Sr. DR has raised objection of recalling of the order of the Tribunal dated 23/04/2018. 4. We have considered the submissions of both the parties and perused the material on record. From perusal of the record, we found that the aforesaid appeal was fixed for hearing on 23/04/2018 and on the very same day, the Coordinate Bench (SMC) had dismissed the appeal for want of prosecution. It is noticed that the assessee moved an application dated 20/04/2018 for adjournment. The assessee is a Govt. School and had no intention for non-appearance before the Bench. 5. Be that as it may, after hearing both the parties at length on this M.A. seeking recalling of the ex parte order, we are of the view that it is settled law that no body should be condemned unheard and opportunity MA 17/JP/2021_ Govt. Secondary School Vs ACIT-CPC(TDS) 3 of hearing must be given. Keeping in view the facts that the letter for adjournment was sent through speed post and the assessee being a Govt. school, accordingly, in the interest of justice we recall the order of the Coordinate bench (SMC) dated 23/04/2018 and restore the appeal of the assessee at its original number and stage. The registry is directed to fix the appeal as per regular hearing and in this regard, notice may be sent to both the parties. 6. In the result, this Misc. application is allowed. Order pronounced in the open court on 30 th November, 2021. Sd/- Sd/- ¼lanhi x®lkÃa½ ¼,u-ds-lSuh½ (SANDEEP GOSAIN) (N.K. SAINI) U;kf;d lnL;@Judicial Member mik/;{k@Vice President Tk;iqj@Jaipur fnukad@Dated:- 30/11/2021 *Ranjan vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Government Secondary School, Ajmer 2. izR;FkhZ@ The Respondent- ACIT-CPC, (TDS), Ghaziabad. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr¼vihy½@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. 17/JP/2021) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar