MALHOTRA BUILDCOM P.LTD., Alwar V. ITO, Alwar

MA 179/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5243 (ITAT-JAIPUR)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 30-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DR 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 HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.179/JP/2016 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 274/JP/2016) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12 M/S. MALHOTRA BUILDCON (P) LTD. B-118, RANJEET NAGAR, 60 FEET ROAD ALWAR CUKE VS. THE ITO WARD- 1(2) ALWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAFCM 5717 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: NONE ( ADJOURNMENT APPLICATION REJECTED.) JKTLO DH VKSJ LS@ REVENUE BY :SHRI R.A. VERMA, ADDL. CIT- DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/01/2017 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 20/01/2017 VKNS'K@ ORDER PER BHAGCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX- PARTE ORDER DATED 26-07-2016 OF TRIBUNAL IN ITA NO. 274/JP/2016 FOR THE ASSESSMENT YEAR 2011-12 ON THE GROUND THAT INTIMATION LETTER F OR HEARING OF THE APPEAL WAS RECEIVED BY THE ASSESSEE ON 25-07-2016 THROUGH SPE ED POST FROM THE POSTAL AUTHORITY AND IT WAS NOT POSSIBLE FOR THE ASSESSEE TO PREPARE THE PAPERS CONCERNING THE APPEAL TO ATTEND THE HEARING AND THUS THE ASSESSEE COULD NOT ATTEND THE HEARING OF APPEAL ON SHORT NOTICE FOR WHICH THE ASSESSEE FILED AN AFFIDA VIT 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCEL LANEOUS APPLICATION OF THE ASSESSEE. MA NO. 179/JP/2016 M/S. MALHOTRA BUILDCON (P) LTD. VS. ITO, WARD- 1 (2 ), ALWAR . 2 3. AFTER HEARING THE LD. DR AND PERUSING THE MATERI ALS AVAILABLE ON RECORD, I FIND THAT THERE IS SUFFICIENT REASON ON ACCOUNT O F WHICH THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HEARING. HENCE, I ALLOW THE MISCELLANEOUS APPLICATION AND SET ASIDE THE EX-PARTE ORDER DATED 26-07-2016 AND DIRE CT THE REGISTRY TO FIX THE DATE OF HEARING OF APPEAL ON 6-03-2017. THUS THE MISCELLA NEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED AS PRONOUNCED IN THE OPEN COURT ON 20 /01/2017 . SD/- HKKXPUN ( BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 20 /01/ 2017 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. MALHOTRA BUILDCON (P) LTD., AL WAR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD 1(2), ALWAR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO. 179/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR