M/S AJIT & COMPANY, Jaipur V. ITO, Jaipur

MA 43/JPR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3247 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 29-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NEENA JEPH
• Assessee Lawyers: N K SRIMAL

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 43/JP/2014 (ARISING OUT OF I.T.A. NO. 240/JP/2012) ASSTT. YEAR- 2007-08 M/S AJIT & COMPANY, D-41, JYOTI MARG, BAPU NAGAR, JAIPUR. CUKE VS. I.T.O. WARD-2(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AABFA 9564 E VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEES BY : SHRI N.K. SRIMAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : MRS. NEENA JEPH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 12/06/2015 ?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 12/06/2015 VKNS'K @ ORDER PER: T.R. MEENA, A.M. THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON AGAINST THE ORDER OF THIS BENCH OF ITAT, JAIPUR IN ITA NO. 240/JP/2012 , WHICH WAS PASSED ON 30/09/2014. 2. THE APPEAL OF THE ASSESSEE WAS DECIDED BY APPLYIN G THE DECISIONS OF THE DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., AND ALSO ESTATE M.A. NO. 43/JP/2014_ AJIT & COM. VS. ITO 2 OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP) AS THE ASSESSEE HAD NOT ATTENDED THE PROCEEDING BEFORE THIS BENCH ON GIVEN DATE. NOW THE ASSESSEE CONTENDED THAT THE DUE TO CLOSER O F OFFICE, NOTICE SENT BY THE HONBLE TRIBUNAL WAS NOT RECEIVED BY THE FIRM. HE ALSO CONTENDED THAT DUE TO THE DEATH OF AUTHORIZED REPRESENTATIVE LATE SHRI N.C. DHADDA AND CLOSURE OF HIS OFFICE, NOTICE SENT TO HIM ALSO NOT BEEN RECEIVED BY THE FIRM. THE ASSESSEE ALSO FILED AN AFFIDAVIT BEFORE THIS BENCH AND REITERATED THE SAME FACTS AS ADMITTED ABOVE AND HE PRAYED THAT THE ORDER PASS ED BY THE HONBLE ITAT BENCH MAY PLEASE BE RECALLED AS THERE IS NO FAULT O N THE PART OF THE APPELLANT. 3. AT THE OUTSET, THE LD DR HAS NOT OBJECTED THE AS SESSEES M.A. APPLICATION. 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IT IS A FACT THAT DUE TO CLOSURE OF THE OFFICE OF THE ASSESSEE AS WELL AS DEATH OF THE AUTHORIZED REP RESENTATIVE OF THE ASSESSEE, HE DID NOT APPEAR BEFORE THE BENCH ON THE DATE OF HEARING OF APPEAL, WHICH SHOWS THAT THERE IS NO FAULT ON HIS PAR T. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL OUR ORDER DATED 30/09 /2014 IN ITA NO. 240/JP/2012. M.A. NO. 43/JP/2014_ AJIT & COM. VS. ITO 3 5. IN THE RESULT, THIS MISC. APPLICATION IS ALLOWED AND THE CASE IS FIXED FOR HEARING ON 23/09/2015. NO SEPARATE NOTICE WILL BE IS SUED BY THIS OFFICE TO THE PARTIES. ORDER PRONOUNCED IN THE OPEN COURT ON 12/06/2015. 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:- 12 TH JUNE, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S AJIT & COMPANY, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 2(1), 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 (M.A. 43/JP/2014) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR