MEDICAL B & T SERVICES (INDIA) PVT. LTD., Jaipur V. ITO, Jaipur

MA 22/JPR/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5441 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 17-02-2016
• 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, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH YFYR DQEKJ] U;KF;D LN L; DS LE{K BEFORE:SHRI BHAGCHAND, AM & SHRI LALIET KUMAR, J M MISCELLANEOUS APPLICATION NO.22/JP/2016 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 277/JP/2014) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 MEDICAL B&T SERVICES (INDIA) (P) LTD. C/O ISYS SOFTECH (P) LTD. F139, CHATRALA CIRCLE, SITAPURA, JAIPUR CUKE VS. THE ITO WARD- 2(1) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAECM 7665 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI PRAVEEN SARASWAT, CA JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA, ADDL CIT -DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05/08/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 05/08/2016 VKNS'K@ ORDER PER BHAGCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 21-10-2016 OF TRI BUNAL IN ITA NO. 277/JP/2014 FOR THE ASSESSMENT YEAR 2008-09 ON THE GROUND THAT THE ASSESSEE DID NOT RECEIVE THE HEARING OF NOTICE SENT BY THE TRIBUNAL AS THE ADMINISTRATIVE OFFICE OF THE COMPANY HAD CHANGED TO THE NEW ADDRESS AT C/O ISYS SOFTECH (P) LTD. F-139, CHATRALA CIRCLE, S ITAPURA, JAIPUR 302022 W.E.F. 20-05-2014. THE ASSESSEE FILED AN AFF IDAVIT TO THIS EFFECT. MA NO. 22/JP/2016 (ARISING OUT OF ITA NO. 277/JP/2014) MEDICAL B&T SERVICES (INDIA) (P) LTD. VS. ITO, WARD - 2(1), JAIPUR . 2 2.1 ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCE LLANEOUS APPLICATIONS OF THE ASSESSEE. 2.2. AFTER HEARING BOTH THE PARTIES AND PERUSING TH E MATERIALS AVAILABLE ON RECORD, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE AND ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRES ENT ON THE DATE OF HEARING OF THE APPEAL. HENCE, WE SET ASIDE THE EX-P ARTE ORDER DATED 21-10- 2015 AND DIRECT THE REGISTRY TO FIX THE DATE OF H EARING OF APPEAL ON 21 - 09-2016 FOR WHICH BOTH THE PARTIES HAVE BEEN COMMUN ICATED IN THE OPEN COURT. 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED AS PRONOUNCED IN THE OPEN COURT ON 05/08/2016 SD/- SD/- YFYR DQEKJ HKKXPUN (LALIET KUMAR) (BHAGCHAND ) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 05/08/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- MEDICAL B&T SERVICES (INDIA) (P) LTD ., JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 2(1), JAIPUR 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. 22/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR