LT. BIRDHI LAL MARG, Kota V. ACIT, Kota

MA 43/JPR/2016

• Counselvise Citation: [2016] 112 COUNSELVISE.COM (IT) 5123 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 23-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAGHUVIR SINGH DAGUR CIT DHK
• Assessee Lawyers: B V MAHESHWARI
• Keywords: Reasonable cause

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 DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM M.A. NO. 43/JP/2016 ARISING OUT IF ITA NO. 419/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07. LATE BIRDHI LAL MARG, THROUGH L/H SHRI DWARESH MARG, F-93(C), I.P.I.A., KOTA. CUKE VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AIEPM 4864 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 RAGHUVIR SINGH DAGUR, ADDL. CIT LQUOKBZ DH RKJH[K@ DATE OF HEARING : 29.07.2016. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 01/08/2016. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARIS E OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO. 419/JP/2013 SEEKING RECALLING O F THE ORDER DATED 28.10.2015. 2. THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS AS ARE MADE IN THE MISCELLANEOUS APPLICATION AND SUBMITTED THAT NO N-APPEARANCE BEFORE THE TRIBUNAL WAS NOT DELIBERATE BUT DUE TO REASONABLE C AUSE. IT IS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE THAT THE APPLICATION SEEKI NG ADJOURNMENT WAS NOT PLACED IN THE RECORD OF THE BENCH. THEREFORE, HE SUBMITTED TH AT IN THE INTEREST OF JUSTICE, EX PARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED AND APPEAL MAY BE FIXED FOR HEARING ON MERIT. 2 MA NO. 43/JP/2016 LATE BIRDHI LAL MARG 3. ON THE CONTRARY, THE LD. D/R OPPOSED THE SUBMISS IONS AND SUBMITTED THAT EVEN FOR SEEKING ADJOURNMENT SOME REPRESENTATIVE OU GHT TO HAVE BEEN PRESENT BEFORE THE BENCH AND AS THIS HAS CAUSED UNNECESSARY DELAY. 4. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE ARE OF THE CONSIDERED VIEW THAT THERE WAS A REASONABLE CAUSE F OR NON-APPEARANCE BEFORE THE TRIBUNAL AND THE DECISION WAS NOT PASSED ON MERIT. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER DATED 28.10.2015 IS RECALLED. T HE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL ON 5 TH SEPTEMBER, 2016. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/08/2016 . SD/- SD/- FOE FLAG ;KNO] ( DQY HKKJR ) ( VIKRAM SINGH YADAV) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 01/08/2016. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- LATE BIRDHI LAL MARG, KOTA. 2. THE RESPONDENT- THE ACIT, CIRCLE-1, KOTA. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. M.A. 43/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 43/JP/2016 LATE BIRDHI LAL MARG