Hanuman Vikas Trust, HANUMANGARH TOWN V. CIT, BIKANER

MA 31/JODH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2326 (ITAT-JODHPUR)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 09-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA , JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER MA NO. 3 1 /JU/201 4 ITA NO. 456 /JU/201 3 [ ASSESSMENT YEAR 20 13 - 14] HANUMAN VIKAS TRUST VS. THE C.I.T C/O SHRI S.K. GOYAL BIKANER NAI MANDI HANUMANGARH TOWN PAN NO : AAATH 9905 P (APPELLANT) (RESPONDENT) AS SESSEE B Y : SHRI SHAILENDRA BARDIA DEPARTMENT B Y : SHRI N.A. JOSHI DATE OF H EARING : 0 6 .0 8 .201 4 DATE OF PRONOUNCEMENT : 06 . 0 8 . 201 4 ORDER PER HARI OM MARATHA , J .M. THIS MISCELLANEOUS APPLICATION ARISING OUT OF ORDER DATED 1 0 .0 1 .201 4 IN ITA NO. 456 /JU/201 3 , FOR A.Y. 20 13 - 14 HAS BEEN FILED BY THE AS SESSEE. IN THE SAID APPLICATION , T HE ASSESSEE HAS STATED THAT THE APPEAL WAS FIXED FOR HEARING ON 10. 0 1 .201 4 BUT HE DID NOT RECEIVE ANY NOTICE REGARDING THE SAME AND HENCE 2 THERE WAS NO FAILURE ON THE PART OF THE ASSESSEE WHICH JUSTIFIED THE EX PARTE ORDER. RELYING ON VARIOUS DECISIONS, THE LD. A.R. PRAYED FOR RECALLING OF TH E TRIBUNAL ORDER DATED 1 0 .0 1 .201 4 . 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE ABOVE SAID APPLICATION AND REQUESTED TO RE STORE THE APPEAL . 3 . IN HIS RIVAL SUBMISSIONS, THE LD. D.R. CONTESTED THE SAME. 4 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE CAREFULLY GONE THROUGH THE ENTIRE MATERIAL AVAILABLE ON RECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE APPEAL OF THE ASSESSEE W AS HEARD EX - PARTE QUA THE ASSES SEE . THE REASONS MENTIONED BY THE ASSESSEE IN HIS APPLICATION FOR NON APPEARANCE ON THE DATE OF HEARING SEEM TO BE SATISFACTORY. THEREFORE, IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL AND DIRECT THE REGISTRY TO FIX THE CASE I.E. APPEAL OF THE ASSESS EE FOR HEARING ON 08 TH AUGSUT , 2014 . 3 5 . IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOWED. ORDER PRON OUNCED IN THE COURT ON 6 TH AUGUST , 201 4 . SD/ - SD/ - (N.K.SAINI) [HARI O M MARATHA] ACCOUNTANT MEMBER JUDICIAL MEM B ER DATED : 06 TH AUGUST , 2014 . VL/ - COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT BY ORDER 4. THE CIT(A) 5. THE DR ASSISTANT REG ISTRAR ITAT, JODHPUR