KOTA HEART INSTITUTE & MEDICAL RESEARCH CENTRE, Kota V. JCIT, Kota

MA 38/JPR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4508 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 19-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DR DHK
• Assessee Lawyers: B V MAHESHWARI

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 FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE:SHRI R.P.TOLANI, JM & SHRI VIKRAM SINGH YADA V, AM MA NO.38/JP/2016 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 405/JP/2013) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 KOTA HEART INSTITUTE & MEDICAL RESEARCH CENTRE, 11-A TALWANDI, KOTA CUKE VS. THE ACIT, CIRCLE-1, KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAEFK 0999 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI B.V. MAHESHWARI (CA) JKTLO DH VKSJ LS@ REVENUE BY: SHRI R.A. VERMA( ADDL. CIT DR) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 01.07.2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 26/ 07/2016 VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX-PARTE ORDER DATED 28-10-2015 OF TRI BUNAL IN ITA NO. 405/JP/2013 FOR THE ASSESSMENT YEAR 2009-10. THE AS SESSEE MAINLY CONTENDED IN HIS MISCELLANEOUS APPLICATION THAT THE ADJOURNMENT APPLICATION MA NO. 38/JP/2016 KOTA HEART INSTITUTE & MEDICAL RESEA RCH CENTRE, KOTA VS. ACIT,CIRCLE-1 , KOTA 2 2 WAS FILED BEFORE 2 DAYS BUT IT WAS NOT BROUGHT IN T HE KNOWLEDGE OF THE HONBLE. BENCH. 2.1 ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCE LLANEOUS APPLICATION. 2.2 AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THOUGH THE ADJOURNMENT APPLICA TION WAS FILED ON 26-10- 2015 BUT IT WAS FILED IN OFFICE OF CIT-DR INSTEAD O F REGISTRY. WHEN THIS FACT WAS BROUGHT TO THE NOTICE OF LD AR, HE PLEADED IGNO RANCE AND SUBMITTED THAT HE HAD SENT HIS OFFICE PERSON TO THE TRIBUNAL AND B Y MISTAKE, HE MIGHT HAVE FILED THE ADJOURNMENT APPLICATION WITH THE OFFICE O F CIT DR. HE SUBMITTED THAT THE SAME HAS HAPPENED DUE TO IGNORANCE ON THE PART OF HIS OFFICE PERSON AND PLEADED FOR ONE MORE OPPORTUNITY IN THE INTERES T OF JUSTICE. IN THE INTEREST OF JUSTICE, THE ASSESSEE IS GIVEN ONE MORE CHANCE TO CONTEST HIS CASE BEFORE THE TRIBUNAL IN VIEW OF HIS PRAYER SUBJECT T O ASSESSEE DEPOSITING A SUM OF RS. 1,000/- AS COST BEFORE 16-08-2016 AND PR ODUCE THE COPY OF CHALLAN THEREOF ON OR BEFORE THE NEXT DATE OF HEARI NG. HENCE, THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR HEARING ON 16.08.2016. FURTHER, THE REGISTRY IS ALSO DIRECTED TO LIST DEPARTMENTAL APPE AL NO. ITA 460/JP/13 AY MA NO. 38/JP/2016 KOTA HEART INSTITUTE & MEDICAL RESEA RCH CENTRE, KOTA VS. ACIT,CIRCLE-1 , KOTA 3 3 2009-10 ON THE SAME DATE. THE REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING OF BOTH THE APPEALS ON 16.08.2016. 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/07/201 6. SD/- SD/- ( R.P. TOLANI ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 26/07/ 2016 PILLAI VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- KOTA HEART INSTITUTE & MEDICAL RE SEARCH CENTRE, KOTA 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CIRCLE-1, KOTA 3. VK;DJ VK;QDRVIHY ) @ CIT(A) KOTA 4. VK;DJ VK;QDR@ CIT KOTA 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO. 38/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR MA NO. 38/JP/2016 KOTA HEART INSTITUTE & MEDICAL RESEA RCH CENTRE, KOTA VS. ACIT,CIRCLE-1 , KOTA 4 4