VIKRAM ELECTRO CHEMICAL IND. PVT. LTD., Jaipur V. ITO, Jaipur

MA 2/JPR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2096 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 21-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C SHARMA
• Assessee Lawyers: H M SINGHVI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH: JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. MEENA) M.A. NO. 02/JP/2013 (ARISING OUT OF I.T.A. NO. 707/JP/2011) ASSTT. YEAR-2005-06 PAN NO. AAACV8304K M/S VIKRAM ELECTRO CHEMICALS & THE I.T.O. INDUSTRIES (P) LTD., VRS. WARD 4(2), JAIPUR. A-138, ROAD NO. 12, VKI AREA, JAIPUR. (APPELLANT) (RESPONDENT) ASSESSEE BY :- SHRI H.M. SINGHVI. DEPARTMENT BY :- SHRI D.C. SHARMA. DATE OF HEARING : 11/07/2014 DATE OF PRONOUNCEMENT : 18/07/2014 PER: T.R. MEENA, A.M. THE ASSESSEE HAS FILED THIS M.A. AGAINST THE ORDER OF THE A BENCH OF ITAT, JAIPUR IN ITA NO. 707/JP/2011, WHICH WAS PASSED ON 27/08/2012. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 707/JP/2011 FOR A.Y. 2005-06 AGAINST THE ORDER OF LEARNED CIT(A)-II, JAIP UR DATED 18/3/2011. THE A BENCH OF THE ITAT, JAIPUR HAS DECIDED APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING DECISION OF DELHI BENCH OF ITAT IN THE C ASE OF CIT VS MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEAL. THE ASSESSEE FILED M.A., WHICH HAS BEEN HEARD AND HE HAS SUFFICIENT REASON FOR NOT 2 ATTENDING THE PROCEEDING BEFORE THE A BENCH ON DA TE OF HEARING. THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT THIS M.A. FILED BY THE ASSESSEE IS ALLOWED AND DATE OF HEARING IS GIVEN IN OPEN COURT FOR 13/0 8/2014. THE REGISTRY IS DIRECTED TO FIX THE CASE AS PER THE ABOVE DATE IN R EGULAR HEARING. NO SEPARATE NOTICE IS REQUIRED TO BE SENT FOR BOTH THE PARTIES. 3. IN THE RESULT, THIS M.A. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/07/2014. SD/- SD/- (R.P. TOLANI) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER JAIPUR, DATED : 18 TH JULY, 2014 * RANJAN COPY FORWARDED TO :- 1. M/S VIKRAM ELECTRO CHEMICALS & INDUSTRIES (P) LT D., JAIPUR. 2. THE I.T.O., WARD 4(2), JAIPUR. 3. THE CIT (A) 4. THE CIT 5. THE D/R GUARD FILE (M.A. NO. 02/JP/2013) BY ORDER, AR ITAT JAIPUR.