VEEKAY PLAST, Jaipur V. DCIT, Jaipur

MA 52/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5878 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 07-07-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 05-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DR DHK
• Assessee Lawyers: JAI AKAR

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.52/JP/2017 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO.1132/JP/2016 ) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 M/S. VEEKAY PLAST F-25-26, KARTAPURA INDUSTRIAL AREA, JAIPUR CUKE VS. THE DCIT CIRCLE 2, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAAFV 9808 R VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI JAI AKAR, CA JKTLO DH VKSJ LS@ REVENUE BY: SMT. POONAM RAI, DCIT -DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 10/11/2017 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 10 /11/2017 VKNS'K@ ORDER PER BHAGHCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESSE E PRAYS FOR RECALLING OF EX- PARTE ORDER DATED 23-02-2017 OF TRIBUNAL IN ITA NO. 1132/JP/2016 FOR THE ASSESSMENT YEAR 2010-11 BY MENTIONING THEREIN REASON AS UNDER: - 3. APPELLANT ON FEB 09,2017 HAD FILED A REVISED F ORM 36 CORRECTING THE DEFECTS. COPY OF THE SAME IS ANNEXED WITH THE PETITION. 4. HOWEVER, ON THE DATE OF HEARING OF DEFECT NOTICE , AUTHORIZED REPRESENTATIVE (AR) OF THE APPELLANT WAS NOT IN TOW N. TICKETS OF TRAVELLING ARE ANNEXED WITH THE PETITION. 5. ALTHOUGH ALTERNATE ARRANGEMENTS WERE MADE BY THE AR TO HAVE ADJOURNMENT FILED. THE SAID STAFF COULD NOT TURN UP DUE TO SOME PERSONAL ISSUES AND ADJOURNMENT COULD NOT BE SOUGHT FOR ON THE DATE OF HEARING OF FEB. 23, 2017. MA NO. 52/JP/2017 M/S. VEEKAY PLAST VS DCIT, CIRCLE -2 , JAIPUR . 2 6. WE REGRET THE INCONVENIENCE CAUSED TO THE BENCH BY THE NON APPEARANCE OF THE AR OF THE APPELLANT AND SEEK RESTORATION OF APPELLATE PROCEEDINGS AS THE RELEVANT FORM 36 WITH CORRECTING DEFECTS WAS ALREADY FILED BY THE APPELLANT. TO THIS EFFECT, THE PARTNER OF THE ASSESSEE FIRM SM T. REEMA GODIKA FILED HER AFFIDAVIT BEFORE THE BENCH 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCE LLANEOUS APPLICATION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, I FIND THAT THERE WAS SUFFICIENT REASON AND ON ACCOUN T OF WHICH THE COUNSEL OF THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HEARI NG. HENCE, I SET ASIDE THE EX-PARTE ORDER DATED 23-02-2017 AND DIRECT THE REGISTRY TO FIX THE DATE OF HEARING OF APPEAL ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED AS PRONOUNCED IN THE OPEN COURT. SD/- HKKXPUN ( BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 10 /11/ 2017 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. VEEKAY PLAST,, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE DCIT, CIRCLE - 2, JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO. 52/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR