M/S HANDMADE PAPER & BOARD IND., Jaipur V. ACIT, JHUNJHUNU

MA 19/JPR/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3630 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 18-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA
• Keywords: Opportunity of being heard

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VH-VKJ-EHUK] YS[KK LNL; ,OA JH YFYR DQEKJ] U;KF; D LNL; DS LE{K BEFORE: SHRI T.R.MEENA, AM & SHRI LALIET KUMAR, JM M.A. NO. 19/JP/2015 (ARISING OUT OF ITA NO. 256/JP/2012) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2008-09 M/S HANDMADE PAPER & BOARD INDUSTRIES, 1/282, GRAMODYOG ROAD, SANGANER, JAIPUR. CUKE VS. A.C.I.T., CIRCLE- JHUNJHUNU JHUNJHUNU. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AABFH 9173 L VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI MANISH AGARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJ MEHRA (JCIT). LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 09/10/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 09/10/2015 VKNS'K @ ORDER PER: T.R. MEENA, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 23/3/2015 AGAINST THE ORDER OF THE ITAT, JAIPUR BENCH, JAIPUR DATED 17/10/2014 PASSED IN ITA NO. 256/JP/2012 FOR A.Y. 2008-09. 2. THE ASSESSEES CLAIMED THAT NOTICE OF HEARING WAS NOT PROPERLY SERVED TO THE RESPONDENT/ASSESSEE LEADING TO NON-AT TENDANCE BY THE M.A. NO. 19/JP/2015 M/S HANDMADE PAPER & BOARD INDST. VS. ACIT 2 RESPONDENT. THE ASSESSEE WAS VERY MUCH KEEN TO ATTEN D THE HEARING BUT DUE TO SERVICE OF NOTICE BEING NOT PROPER HENCE HEARING WAS NOT ATTENDED. THE HONBLE BENCH HEARD THE APPEAL WITHOUT REPRESENTATION FROM THE ASSESSEE SIDE. THE ASSESSEE FILED AN AFFIDA VIT AND SUBMITTED THAT THE APPEAL FIXED BY THE HONBLE ITAT FOR 01/10/ 2014 WAS NOT IN THE KNOWLEDGE OF THE ASSESSEE AS THE NOTICE REGARDING FI XING OF APPEAL ON THE SAID DATE WAS NEVER BROUGHT TO THE ATTENTION OF ANY OF THE PARTNERS OF THE ASSESSEES FIRM BY THE CLERICAL STAFF WHO REC EIVED THE NOTICE, THUS, THE SAME COULD NOT BE COMPLIED WITH. THESE CIRCUMSTAN CES ARE BEYOND CONTROL OF THE ASSESSEE. THE HONBLE BENCH IN PARAGR APH 3.5 DECIDED THE APPEAL EX PARTE BY OBSERVING THAT NON APPEARED ON BEHALF OF THE ASSESSEE RESPONDENT ON THE DATE OF HEARING IN SPITE OF SERVICE OF NOTICE THROUGH REGISTERED A.D.. THEREFORE, HE PRAYED TO REC ALL THE MATTER AND DECIDE THE APPEAL ON MERIT. 3. AT THE OUTSET, THE LD DR FAIRLY ACCEPTED THE ASS ESSEES PROPOSAL. 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. THE AF FIDAVIT FILED BY THE ASSESSEE SHOWS THAT THE NOTICE HAS BEEN RECEIVED BY THE EMPLOYEE OF THE FIRM, WHO HAD NOT INFORMED ANY OF THE PARTNER, THEREFORE, PARTNERS OF THE FIRM HAD NOT REPRESENTED THE CASE ON THE DAT E FIXED. THE CASE IS M.A. NO. 19/JP/2015 M/S HANDMADE PAPER & BOARD INDST. VS. ACIT 3 REQUIRED TO BE DECIDED ON MERIT AFTER PROVIDING REA SONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, WE IN THE INTEREST OF JUSTICE, RECALL OUR ORDER DATED 17/10/2014 PASSED IN ITA NO. 256/JP/2012. THE REGISTRY OF THIS OFFICE MAY FIX THE CASE IN REGULAR HEARING. THE ASSESSEE IS DIRECTED THAT IF ANY PAPER BOOK TO BE FILED, SHO ULD BE FILED IN ADVANCE AND ALSO PROVIDE COPY OF SAME TO THE REVENUE. 5. IN THE RESULT, THE PRESENT MA PETITION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 09/10/2015. SD/- SD/- YFYR DQEKJ VH-VKJ-EHUK (LALIET KUMAR) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 09 TH OCTOBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S HANDMADE PAPER & BOARD INDUSTRIES , JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE- JHUNJHUNU 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. 19/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR