AJMER SARAFFA SANGH, Ajmer V. CIT (EXEMPTION), Jaipur

MA 35/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5586 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-05-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 10-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK
• Assessee Lawyers: RAVI KOTHARI

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM M.A. NO. 35/JP/2017 (ARISING OUT OF ITA NO. 798/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2016-17. AJMER SARAFFA SANGH, NAYA BAZAR, AJMER. CUKE VS. THE CIT(E) KAILASH HEIGHTS, 3 RD FLOOR, LAL KOTHI, TONK ROAD, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAATA 99 87 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI RAVI KOTHARI (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 28.04.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 15/05/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS MISCELLANEOUS APPLICATION IN ITA NO. 798/JP/2016 IS FILED BY THE ASSESSEE, SEEKING RECALLING OF THE HONBLE TRIBUNALS ORDER D ATED 24.11.2016 PASSED IN ITA NO. 798/JP/2016, PERTAINING TO THE A.Y. 2016-17. 2. THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS AS MADE IN THE MISCELLANEOUS APPLICATION. HE SUBMITTED THAT THIS HONBLE TRIBUNAL WAS PLEASED TO DISMISS THE APPEAL FOR WANT OF PROSECUTION. HE SUB MITTED THAT THE HEARING OF APPEAL WAS FIXED ON 23/11/2016. THE LD. COUNSEL SUBMITTED THAT ABSENCE OF THE ASSESSEE WAS NOT DELIBERATED. 3. ON THE CONTRARY, LD. DEPARTMENTAL REPRESENTATIVE S OPPOSED THE SUBMISSIONS AND SUBMITTED THAT THE REASONS AS GIVEN BY THE ASSE SSEE ARE NOT SUFFICIENT TO RECALLING OF THE ORDER. 2 M.A. NO. 35/JP/2017 M/S AJMER SARAFFA SANGH, AJMER. 4. WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD. THE APPEAL OF THE ASSESSEE WAS DISMISSED F OR WANT OF PROSECUTION. AFTER CONSIDERING THE FACTS ON RECORDS, THE ORDER D ATED 24/11/2016 IS HEREBY RECALLED AND THE REGISTRY IS DIRECTED TO BE FIXED APPEAL ON MERIT ON 16/6/2017. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 15/05/20 17. SD/- SD/- ( HKKXPUN ( DQY HKKJR ) ( BHAGCHAND) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 15/05/2017. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- M/S AJMER SARAFFA SANGH, NAYA BA ZAR, AJMER. 2. THE RESPONDENT THE CIT(E), KAILASH HEIGHTS, 3 RD FLOOR, LAL KOTHI, TONK ROAD, JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (M.A NO. 35/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR