SBBJ RURAL SELF EMPLOYMENT TRAINING ISTITUTE TRUST, Jaipur V. CIT-II, Jaipur

MA 33/JPR/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3627 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 13-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DIKSHANT SOGANI

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. 33 & 34/JP/2015 (ARISING OUT OF I.T.A. NO. 87 & 88/JP/2014) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR ...................... SBBJ RURAL SELF EMPLOYMENT TRAINING INSTITUTE TRUST, JAIPUR, TILAK MARG, C-SCHEME, JAIPUR 302005. CUKE VS. COMMISSIONER OF INCOME TAX, JAIPUR-II, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AALTS 3816 P VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI DIKSHANT SOGANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI KAILASH MANGAL (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING: 16/10/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 30/10/2015 VKNS'K @ ORDER PER T.R. MEENA, AM THE ASSESSEE HAS FILED THESE MISCELLANEOUS APPLICAT IONS AGAINST THE ORDER OF THIS BENCH OF ITAT, JAIPUR IN ITA NO. 87 & 88/JP/2014, WHICH WAS PASSED ON 08/04/2015. M.A. NO. 33 & 34/JP/2015_ SBBJ RURAL SELF EMPLOYEMENT TRAINING INSTITUTE TRUST VS. CIT-II. 2 2. IN THIS CASE, THE ASSESSEE FILED APPEALS VIDE IT A NO. 87 & 88/JP/2014 AGAINST THE ORDER OF LEARNED CIT-II, JAI PUR DATED 11/07/2013 AND 12/07/2013. THIS BENCH OF THE ITAT, JAIPUR HAS DECIDED THE APPEALS IN ABSENCE OF THE ASSESSEE BY APPLYING DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD. (1991) 3 8 ITD 320 AND DISMISSED THE ASSESSEES APPEALS. 3. THE ASSESSEE FILED THESE M.AS. AND SUBMITTED THAT BOTH THE APPEALS WERE DISMISSED IN AN EX-PARTE ORDER ON THE GROUND TH AT THE ASSESSEE DID NOT APPEAR ON THE DATE OF HEARING. ACTUALLY, IN THE CASE DIARY OF THE CONSULTANT THE DATE OF HEARING WAS ERRONEOUSLY NOTED AS 10 TH APRIL, 2015 INSTEAD OF 8 TH APRIL, 2015. AS AN INCORRECT DATE WAS NOTED AND COMMUNICATED THE DATE OF HEARING WAS NOT ATTENDED BY ANY ONE. IN SUPPORT OF THIS VERSION, THE ASSESSEE HAS FILED AN AFFIDAVIT ALONGWITH PHOTO COPY OF CASE DIARY, ON WHICH THE DATE OF WAS NOTED AS 10 TH APRIL, 2015 INSTEAD OF 08 TH APRIL, 2015. THEREFORE, HE PRAYED TO RECALL THE HO NBLE ITAT ORDER DATED 08/04/2015. THE D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL THE EX-PARTE ORDER DATED 08/04 /2015. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT DU E TO INADVERTENT MISTAKE, THE DATE OF HEARING WAS NOTED ON 10/04/2015 INSTEAD OF M.A. NO. 33 & 34/JP/2015_ SBBJ RURAL SELF EMPLOYEMENT TRAINING INSTITUTE TRUST VS. CIT-II. 3 08/04/2015. ON PERUSAL OF PHOTO COPY OF DIARY, IT R EVEALED THAT CASE DATE WAS WRITTEN AS ON 10 TH APRIL, 2015, THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAS A PLAUSIBLE REASON FOR NO T APPEARING BEFORE THIS BENCH ON THE DATE FIXED OF THE HEARING, THEREF ORE, FOR THE INTEREST OF JUSTICE, WE RECALL ORDER DATED 08/04/2015 PASSED BY THIS BENCH IN ITA NO. 87 & 88/JP/2014. ACCORDINGLY BOTH THE MISC. APPLIC ATIONS FILED BY THE ASSESSEE ARE ALLOWED AND DATE OF HEARING OF THE APPE ALS ARE GIVEN IN OPEN COURT FOR 06/01/2016. THE REGISTRY IS DIRECTED TO FI X THE CASE AS PER THE ABOVE DATE IN REGULAR HEARING. NO SEPARATE NOTICE I S REQUIRED TO BE SENT FOR BOTH THE PARTIES. 5. IN THE RESULT, BOTH THE M.A. APPLICATIONS ARE AL LOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 30/10/201 5. 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:- 30 TH OCTOBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SBBJ RURAL SELF EMPLOYMENT TRAINING INSTITUTE TRUST, JAIPUR. M.A. NO. 33 & 34/JP/2015_ SBBJ RURAL SELF EMPLOYEMENT TRAINING INSTITUTE TRUST VS. CIT-II. 4 2. IZR;FKHZ @ THE RESPONDENT- THE COMMISSIONER OF INCOME TAX, JAIPU R- II, JAIPUR 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 (MA NO. 33 & 34/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR