M/S MUNDRA WOOLEN MILLS PVT. LTD., SUMERPUR V. ACIT, Ajmer

MA 32/JPR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2817 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 01-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K C MUNDRA

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 VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM M.A. NO. 32/JP/2014 (ARISING OUT OF I.T.A. NO. 401/JP/2012) ASSTT. YEAR-2008-09 M/S MUNDRA WOOLEN MILLS (P) LTD. INDUSTRIAL AREA, JAIPUR ROAD, KEKRI. CUKE VS. THE A.C.I.T. CIRCLE-2, AJMER LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AAACM 9931 B VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI K.C. MUNDRA JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJESH OJHA LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 16/01/2015 ?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 26/02/2015 VKNS'K @ ORDER PER: T.R. MEENA, A.M. THE ASSESSEE HAS FILED THIS M.A. U/S 254(2) OF THE INCOME TAX ACT, 1961 AGAINST THE ORDER OF THIS BENCH OF ITAT, JAIPUR IN I TA NO. 401/JP/2012 FOR A.Y. 2007-08, WHICH WAS PASSED ON 16/09/2014. 2. IN THIS CASE THE ASSESSEE HAS CLAIMED THAT THE H ONBLE ITAT HAS DISMISSED THE ASSESSEES APPEAL ON THE GROUND THAT THE APPELLANT IS NOT INTERESTED TO PURSUE ITS CASE WHEN THE CASE WAS CALLE D FOR HEARING OF MA 32/JP/2014 MUNDRA WOOLLEN MILLS P LTD. VS. ACIT 2 16/09/2014. IN THIS REGARD, THE LEARNED A.R. FOR TH E ASSESSEE HAS SUBMITTED THAT THE ADJOURNMENT APPLICATION OF HEARING WAS SENT BY THE A.R. OF THE APPELLANT BY SPEED POST ON 13/09/2014 AND POSTAL BA G CONTAINING APPELLANTS POST WAS REACHED IN JAIPUR ON 14/09/2014 AND UNFORTU NATELY, SAME WAS DELIVERED IN THE OFFICE OF THE ASSISTANT REGISTRAR ON 16/09/2014, THE VERY DAY OF THE HEARING. BUT UNFORTUNATELY, APPELLANTS ADJO URNMENT APPLICATION COULD NOT PLACE BEFORE THE HONBLE BENCH. DUE TO DELAY AN D CARELESSNESS OF THE INDIAN POST, PERHAPS, APPELLANTS POST COULD NOT BE DELIVERED WELL BEFORE COURT TIME AND THEREFORE, THE APPEAL WAS DISMISSED EX PART E. GENERALLY, SPEED POST FROM SUMERPUR TO JAIPUR IS DELIVERED NEXT DAY (WITHI N MAXIMUM 2 DAYS) BUT UNFORTUNATELY, IN APPELLANTS PRESENT CASE, IT TOOK 3 DAYS. HE ALSO SUBMITTED THAT THE ORDER OF DISMISSAL IN LIMINE IS AGAINST TH E PROVISIONS OF RULE 24 AS APPEAL WAS NOT DECIDED ON MERIT. AFTER THE ORDER OF MULTIPLAN INDIA LTD. AND DECISION OF M.P. HIGH COURT CITED IN THE ORDER, APP ELLANT ALSO GETS FAVOURS FROM MANY OTHER JUDGMENTS. THEREFORE, HE PRAYED THAT THE ORDER PASSED BY THE HONBLE ITAT MAY BE RECALLED AND DECIDED THE CASE ON MERIT. AT THE OUTSET, THE LEARNED D.R. HAS NOT RAISED ANY OBJECTION IF TH E ORDER OF THE HONBLE ITAT MAY BE RECALLED. 3. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. FROM PERUSAL OF R ECORD OF THIS M.A. IT APPEARS THAT THE A.R. OF THE ASSESSEE HAS SENT ITS ADJOURNM ENT APPLICATION ON MA 32/JP/2014 MUNDRA WOOLLEN MILLS P LTD. VS. ACIT 3 13/09/2014 AS PER HIS SUBMISSION MADE ABOVE BUT IT COULD NOT REACH ON TIME BEFORE HEARING OF THE APPEAL. THEREFORE, IN THE INT EREST OF JUSTICE, WE ARE OF THE CONSIDERED VIEW THAT THIS BENCH ORDER DATED 16/ 09/2014 IS REQUIRED TO BE RECALLED, IN VIEW OF THE FACTS AND CIRCUMSTANCES NAR RATED BY THE A.R. OF THE ASSESSEE. ACCORDINGLY, THE SAME IS RECALLED. THE CA SE OF HEARING IS FIXED FOR 04/03/2015 AS PRONOUNCED IN THE OPEN COURT. 4. IN THE RESULT, THE PRESENT MISCELLANEOUS APPLICA TION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/02/2015. SD/- SD/- VKJ-IH-RKSYKUH VH-VKJ-EHUK (R.P.TOLANI) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 26 TH FEBRUARY, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S MUNDRA WOOLEN MILLS (P) LTD., IND USTRIAL AREA, JAIPUR ROAD, KEKRI. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE-2, AJMER. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (M.A. 32/JP/2014) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR