M/S H.M.G GRANITES (INDIA) PVT. LTD., Jaipur V. ACIT, Jaipur

MA 28/JPR/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2324 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1997-1998
• Appeal Filed On: 04-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH: JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. MEENA) M.A. NO. 28/JP/2012 (ARISING OUT OF I.T.A. NO. 16/JP/2005) ASSTT. YEAR-1997-98 M/S H.M.G. GRANITE (INDIA) PVT. LTD., THE ACIT 13, NANDPURI, CIVIL LINES, VRS. CIRCLE-2 JAIPUR. JAIPUR. (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI S.L. JAIN. RESPONDENT BY : SHRI D.C. SHARMA. DATE OF HEARING : 05/09/2014 DATE OF PRONOUNCEMENT : 05/09/2014. O R D E R PER: T.R. MEENA, A.M. THE ASSESSEE HAS FILED THIS M.A. AGAINST THE ORDER OF THE B BENCH OF ITAT, JAIPUR IN ITA NO. 16/JP/2005, WHICH WAS PASSED ON 31/07/2009. 2. IN THIS CASE, THIS BENCH HAD PASSED ORDER IN ITA NO. 16/JP/2005 FOR A.Y. 1997-98 AND DISMISSED THE ASSESSEES APPEAL AND NO ADJOURNMENT WAS GRANTED BY IT. NOW THE ASSESSEE HAS FILED M.A. ON 03 /5/2012, IT IS CLAIMED THAT THERE WAS NO INTENTION WILLFULLY OR DELIBERATELY TO M AKE DEFAULT ON PART OF THE MA 28/JP/2012 HMG GRANITE VS. ACIT 2 ASSESSEE. THE ASSESSEES COUNSELS LEG WAS FRACTURED AND DUE TO WHICH HE COULD NOT ATTEND THE PROCEEDINGS BEFORE THIS BENCH. HE FILED ADJOURNMENT APPLICATION. HE FURTHER RELIED THAT THE APPELLANT S HOULD NOT BE PENALIZED FOR THE NEGLIGENCE OF THE COUNSEL FOR WHICH, HE RELIED IN C ASE OF MAHAVEER PRASAD JAIN VS. CIT 172 ITR 331 (MP), CONCORD INDIA INSURANCE CO. LTD. VS. SMT. NIRMALA DEVI 118 ITR 507 (SC), KRIPA SHANKAR VS. CIT/CWT 181 ITR 183 (ALL.), N. BALAKRISHNAN VS. M. KRISANMURTHY 7 SSC 123. THERE FORE, HE PRAYED TO RECALL THE ORDER DATED 31/7/2009 PASSED BY THIS BENCH. 3. AT THE OUTSET, THE LEARNED DR OPPOSED THE M.A. A ND SUBMITTED THAT IT WILL BE REVIEW BY THE HONBLE ITAT, WHICH IS NOT PERMIT TED U/S 254(2) OF THE INCOME TAX ACT, 1961. 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. THE APPELLANT HAD REASON FOR NON-ATTENDING THE CASE BEFORE THIS BENCH ON GIVEN DATE. FURTHER T HE ASSESSEE SHOULD NOT BE PENALIZED FOR THE NEGLIGENCE OF THE COUNSEL. IN THI S CASE, THERE WAS NO NEGLIGENCE ON THE PART OF THE ASSESSEE AS HE HAD FI LED ADJOURNMENT APPLICATION BUT THIS BENCH HAD NOT ADJOURNED THE CASE AND DECID ED ON THE BASIS OF FACTS AVAILABLE ON THE RECORD. THEREFORE, WE RECALL THE ORD ER DATED 31/7/2009 PASSED BY THIS BENCH IN ITA NO. 16/JP/2005. THE CASE IS FIXED FOR HEARING FOR 29/10/2014 IN OPEN COURT AND INFORM BOTH THE PARTIE S. NO SEPARATE NOTICE WILL MA 28/JP/2012 HMG GRANITE VS. ACIT 3 BE SENT IN THIS CASE FOR HEARING. THE REGISTRY OF TH IS OFFICE IS DIRECTED TO FIX THE CASE AS PER ABOVE DATE. 5. IN THE RESULT, M.A. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/09/2014. SD/- SD/- (R.P. TOLANI) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER JAIPUR, DATED : 05 TH SEPTEMBER, 2014 * RANJAN COPY FORWARDED TO :- 1. M/S H.M.G. GRANITE (INDIA) PVT. LTD., JAIPUR 2. THE ACIT, CIRCLE-2, JAIPUR. 3. THE CIT (A) 4. THE CIT 5. THE D/R GUARD FILE (M.A. NO. 28/JP/2012) BY ORDER, AR ITAT JAIPUR.