VEDANT VALLEY EDUCATION FOUNDATION, Jaipur V. CIT, Jaipur

MA 22/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5596 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 16-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA SINGH
• Keywords: Reasonable cause

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YA DAV, AM M.A. NO.22/JP/2017 (ARISING OUT OF ITA NO. 629/JP/2015) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2016-17 VEDANT VALLEY EDUCATION FOUNDATION, F-2, PLOT NO. 97, OFFICERS CAMPUS, SIRSI ROAD, JAIPUR- 302012 CUKE VS. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AABTV 9286 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI VINOD GUPTA (C.A) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJENDRA SINGH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 31/03/2017 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 07/04/2017 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE EX-PARTE ORDER IN ITA NO. 629/JP/2015 DATED 14.09.2016 PASSED BY THE COORDINATE BENCH. 2. IN ITS APPLICATION, THE ASSESSEE HAS SUBMITTED T HAT THE HONBLE TRIBUNAL HAS DISMISSED ITS APPEAL EX-PARTE ON ACCOU NT OF NONE APPEARANCE ON THE LAST DATE OF HEARING I.E, 14.09.2 016. M.A. NO.22/JP/2017 VEDANT VALLEY EDUCATION FOUNDATION VS C. I.T (EXEMPTIONS), JAIPUR 2 3. IT WAS SUBMITTED THAT IT HAS APPOINTED ITS COUNS EL JUST FEW DAYS BEFORE THE DATE OF HEARING TO APPEAR BEFORE THE HON BLE TRIBUNAL ON 14.09.2016. IT WAS SUBMITTED THAT THE COUNSEL WAS UNDER THE IMPRESSION THAT THE APPELLANT WOULD APPEAR BEFORE T HE HONBLE TRIBUNAL ON 14 TH SEPTEMBER, 2016 AND THEREAFTER, THE COUNSEL WILL P URSUE THE MATTER FROM THE NEXT DATE ONWARDS. AS A RESULT, DU E TO COMMUNICATION ERROR THAT HAS OCCURRED BETWEEN US AND OUR COUNSEL, NO ONE WAS ABLE TO APPEAR ON THE SCHEDULED DATE OF HEARING. IT WAS SUBMITTED THAT IT WAS AN INADVERTENT MISTAKE WHICH HAS HAPPENED DUE T O COMMUNICATION GAP AND THE ASSESSEE SHALL FULLY COOPERATE IN THE P ROCEEDINGS BEFORE THE BENCH AND REQUESTED FOR WITHDRAWAL OF THE EX-PARTE ORDER. 4. LD. DR OPPOSED THE APPLICATION STATING THAT NO R EASONABLE CAUSE HAS BEEN SHOWN BY THE ASSESSEE FOR NOT ATTENDING TH E HEARING ON THE SCHEDULED DATE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS NOTED THAT THE NON-APPEA RANCE ON THE SCHEDULED DATE OF HEARING HAS HAPPENED ON ACCOUNT O F COMMUNICATION GAP BETWEEN THE ASSESSEE AND ITS COUNSEL AND IN SUP PORT, THE ASSESSEE AS WELL AS ITS COUNSEL HAVE FILED THEIR RESPECTIVE AFFIDAVIT WHICH IS ON RECORD. IN THE INTEREST OF JUSTICE AND FAIR PLAY, W E HEREBY RECALL THE EX- M.A. NO.22/JP/2017 VEDANT VALLEY EDUCATION FOUNDATION VS C. I.T (EXEMPTIONS), JAIPUR 3 PARTE ORDER PASSED BY THE COORDINATE BENCH DATED 14 .09.2016. THE REGISTRY IS DIRECTED TO FIX THE NEXT DATE OF HEARIN G ON 22.5.2017. THE ASSESSEE IS AT LIBERTY TO FILE THE NECESSARY PAPER BOOK, IF ANY ONE WEEK IN ADVANCE OF THE SCHEDULED DATE FOR HEARING. IT IS FURTHER DIRECTED THAT THE ASSESSEE SHALL NOT SEEK ANY ADJOURNMENT IN THE MATTER WITHOUT ANY REASONABLE CAUSE. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/04/201 7. SD/- SD/- DQY HKKJR FOE FLAG ;KNO (KUL BHARAT) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 07/04/2017. * GANESH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- VEDANT VALLEY EDUCATION FOUNDATION, 2. IZR;FKHZ@ THE RESPONDENT- COMMISSIONER OF INCOME TAX, (E), JAIPUR 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. NO.22/JP/17} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR