Appeal details
Counselvise Citation
[2014] 124 COUNSELVISE.COM (IT) 2534 (ITAT-JODHPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 8 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
10-10-2014
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Assessment Year
2008-2009
Appeal Filed On
15-01-2013
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA , JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER MA NO. 02 /JU/201 3 ITA NO. 95 /JU/201 2 [ASSESSMENT YEAR 20 08 - 09 ] M/S MOHTA CONSTRUCTION CO. VS. THE A . C.I.T 25 - B, SADUL GANJ BIKANER BIKANER PAN NO: AA DFM 1414 B (APPELLANT) (RESPONDENT) AS SESSEE B Y : SHRI SHAFI MOHD CHAUHAN DEPARTMENT B Y : SHRI MAHESH KUMAR DATE OF H EARING : 0 9 . 1 0.201 4 DATE OF PRONOUNCEMENT : 09 . 1 0 . 201 4 ORDER PER HARI OM MARATHA , J .M. THIS MISCELLANEOUS APPLICATION ARISING OUT OF ORDER DATED 0 8 . 1 0 .201 2 IN ITA NO. 9 5 /JU/201 2 , FOR A.Y. 20 08 - 09 HAS BEEN FILED BY THE AS SESSEE. 2 2. IN THE SAID APPLICATION, THE ASSESSEE SUBMITTED AS FOLLO WS: 1. THAT THE PARTNERSHIP FIRM HAS BEEN DOING BUSINESS AT BIKANER SINCE 1966 BUT FOR LAST THREE YEARS THERE IS NO BUSINESS AT BIKANER AS SUCH ALL THE PARTNERS AND THEIR FAMILY HAD SHIFTED TO CHENNAI AS THERE HAS BEEN REGULAR CONTRACT WORK IN THE HAND OF TH E FIRM. 2. THAT THE HEAD OFFICE CONTINUED TO BE AT 25 - B, SADUL GANJ, BIKANER AND ONE OLD EMPLOYEE NAMELY PUNAM CHAND IS AT BIKANER WHO RECEIVES ANY DOCUMENTS, PAPER AND INFORMED THE PARTNERS OF THE FIRM. UNFORTUNATELY, HE COULD NOT INFORM THE PARTNERS NOTICE ISSUED FOR HEARING ON 8/10/2012 AS SUCH COMPLIANCE COULD NOT BE MADE AND IT RESULTED IN EX PARTE ORDER ON 8/10/2012 3. THAT IT IS BROUGHT TO THE NOTICE OF HON'BLE BENCH THAT THE ABOVE APPEAL RELATES TO ASSTT.YEAR 2008 - 09 AND OTHER APPEAL OF THE APPELLANT FI RM (APPEAL NO. 361/JODH/2010 AND 356/JODH/2010 IN RESPECT OF ASSTT.YEAR 2007 - 08) INVOLVING SAME ISSUES IS STILL PENDING BEFORE THE HON'BLE BENCH AND IT IS FIXED FOR HEARING ON 27/11/2012. 4. THAT UNDER THE ABOVE FACTS AND CIRCUMSTANCES, THE APPEAL DECIDED EX - PARTE FOR NON COMPLIANCE OF NOTICE FOR HEARING ON 8/10/2012 MAY KINDLY BE RESTORED BECAUSE THERE WAS A REASONABLE CAUSE BEHIND THE NON ATTENDANCE. AS STATED IN AFFIDAVIT THAT THERE IS NO MALA FIDE INTENTION ON THE PART OF THE APPELLANT. AN AFFIDAVIT OF THE MANAGING PARTNER OF THE APPELLANT FIRM IN SUPPORT OF ABOVE FACTS IS BEING ENCLOSED. 3 5. THEREFORE, IT IS HEREBY HUMBLY REQUESTED THAT THE ABOVE APPEAL MAY KINDLY BE RESTORED AND ALLOW AN OPPORTUNITY TO THE APPELLANT TO DEFEND HIS CASE BEFORE THIS HON' BLE BENCH IN THE INTEREST OF JUSTICE. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE ABOVE SAID APPLICATION AND REQUESTED TO RE STORE THE APPEAL . 3. IN HIS RIVAL SUBMISSIONS, THE LD. D.R. CONTESTE D THE SAME. 4 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE CAREFULLY GONE THROUGH THE ENTIRE MATERIAL AVAILABLE ON RECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE APPEAL OF THE ASSESSEE W AS HEARD EX - PARTE QUA THE ASSESSEE . THE REASONS MENTI ONED BY THE ASSESSEE IN HIS APPLICATION FOR NON APPEARANCE ON THE DATE OF HEARING SEEM TO BE SATISFACTORY. THEREFORE, IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL AND DIRECT THE REGISTRY TO 4 FIX THE CASE I.E. APPEAL OF THE ASSESSEE FOR HEARING IN REGU LAR COURSE. 5 . IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOWED. ORDER PRON OUNCED IN THE COURT ON 9 TH OCTOBER , 201 4 . SD/ - SD/ - (N.K.SAINI) [HARI OM MARATHA] ACCOUNTANT MEM BER JUDICIAL MEM B ER DATED : 09 TH OCTOBER , 2014 . VL/ - COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT BY ORDER 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR ITAT, JODHPUR
