SHRI DIGAMBER JAIN MANDIR SHRI NEMINATHJI SANWALAJI, Jaipur V. CIT-EXEMPTION, Jaipur

MA 24/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5593 (ITAT-JAIPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 02-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

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 HKKXPAN] YS[KK LNL; ,OA JH DQY HKKJR ] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM M.A. NO. 24/JP/2017 (ARISING OUT OF ITA NO. 356/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: SHRI DIGAMBER JAIN MANDIR SHRI NEMINATH SANWALAJI, AMER. CUKE VS. CIT(EXEMPTION), JAIPUR, LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AAATD 3672 K VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SANJEEV MATHUR (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. NEENA JEPH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 07/04/2017 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 10/04/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 08/02/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 02/12/2016 PASSED IN ITA NO. 356/JP/2016. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NOS. 356/JP/2016 U/S 12AA OF THE INCOME TAX ACT, 1961 AGAINST THE ORD ER OF LEARNED CIT(EXEMPTIONS), JAIPUR DATED 17/02/2016. THIS BENC H OF THE ITAT, JAIPUR HAS DECIDED THE APPEAL IN ABSENCE OF THE ASS ESSEE BY APPLYING M.A. NO. 24/JP/2017 SHRI DIGAMBER JAIN MANDIR SHRI NEMINATH SANWALAJI VS. CIT (E) 2 DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEAL. 3. THE ASSESSEE FILED THIS MISC. APPLICATION AND EXP LAINED THE REASONS AS TO WHY THE HEARING OF APPEALS ON 02/12/2 016 COULD NOT BE ATTENDED. THE ASSESSEE HAS FILED AN AFFIDAVIT AND SU BMITTED THAT DUE TO MISUNDERSTANDING ON THE ITAT COMMUNICATION REGARDING THE TAKING UP OF THE HEARING ON 08 TH DECEMBER, 2016, HE COULD NEITHER ATTEND THE HEARING ON 02 ND DECEMBER, 2016 NOR COULD INFORM ANYBODY TO SEEK ADJOURNMENT. HE ALSO SUBMITTED THAT THE DATE OF HEA RING AT ITAT, JAIPUR BENCH WAS NOTED BY THE AUTHORIZED REPRESENTATIVE MR. SATISH AJMERA, WHO WAS EXPECTED TO APPEAR BEFORE HON'BLE BENCH, MR. SATISH AJMERA RECEIVED A PHONE CALL FROM THE ITAT INFORMING THAT T HE APPEAL WAS FIXED FOR 8 TH DECEMBER 2016 AS APPEAL FOR THE SAME COUNSEL WAS FI XED FOR 8 TH DECEMBER 2016 ALREADY AND SO THE COUNSEL MISTAKENLY BELIEVED THAT THESE APPEALS WERE TO BE TAKEN UP ON 8 TH DECEMBER 2016. DUE TO THESE MISUNDERSTANDING REGARDING THE HEARING HE COULD NEI THER ATTEND THE HEARING ON 2 ND DEC. 2016 NOR DID HE INFORM ANYBODY TO TAKE ADJOURNMENT. HOWEVER THE APPEAL WAS DECIDED EX PARTE ON 02/12/2016. THEREFORE, HE PRAYED TO RECALL THE HONBLE ITAT ORDER DATED M.A. NO. 24/JP/2017 SHRI DIGAMBER JAIN MANDIR SHRI NEMINATH SANWALAJI VS. CIT (E) 3 02/12/2016. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL THE EX PARTE ORDER DATED 02/12/2016. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT DU E TO MISUNDERSTANDING ON THE ITAT COMMUNICATION REGARDING THE TAKING UP OF THE HEARING ON 08 TH DECEMBER, 2016, HE COULD NEITHER ATTEND THE HEARING ON 02 ND DECEMBER, 2016 NOR COULD INFORM ANYBODY TO SEEK ADJOURNMENT. AFTER CONSIDERING ALL THESE FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, I RECALL ORDER DATED 02/12 /2016 PASSED BY THIS BENCH IN ITA NO. 356/JP/2016. ACCORDINGLY THE PRESE NT M.A. FILED BY THE ASSESSEE IS ALLOWED AND DATE OF HEARING OF THE APPEA L IS GIVEN IN OPEN COURT FOR 26/05/2017. THE REGISTRY IS DIRECTED TO FI X THE CASE AS PER THE ABOVE DATE IN REGULAR HEARING. 5. IN THE RESULT, THE PRESENT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10/04/2017. SD/- SD/- DQY HKKJR HKKXPAN (KUL BHARAT) (BHAGCHAND) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 10 TH APRIL, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI DIGAMBER JAIN MANDIR SHRI NEMINA TH SANWALAJI, AMER. M.A. NO. 24/JP/2017 SHRI DIGAMBER JAIN MANDIR SHRI NEMINATH SANWALAJI VS. CIT (E) 4 2. IZR;FKHZ @ THE RESPONDENT- THE CIT(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. 24/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR