M/S RAJ RAJESHWAR ENTERPRISES PVT. LTD, KISHANGARH V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AJMER

MA 53/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0994 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 24-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SINGH J DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH B , JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE : SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM MISC. APPLICATION NO. 53/JP/2019 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 541/JP/2018) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14 M/S. RAJ RAJESHWAR ENTERPRISES (P) LTD. SARWARI GATE, OPP. GANESH TEMPLE, KISHANGARH CUKE VS. THE DCIT CIRCLE 1 AJMER LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAECR 4360 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : MANISH AGARWAL, CA JKTLO DH VKSJ LS@ REVENUE BY : SHRI JAI SINGH, JCIT-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 06/09/2019 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 06 /09/2019 VKNS'K@ ORDER PER VIJAY PAL RAO, JM BY WAY OF THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 16-01-20 19 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PROSECUTION. 2.1 WE HAVE HEARD LD.AR AS WELL AS LD. DR AND CONSI DERED THE RELEVANT MATERIAL ON RECORD. THE ASSESSEE HAS EXPLAINED THE CAUSE OF NON- APPEARANCE OF THE ASSESSEE WHEN THE APPEAL WAS CA LLED FOR HEARING AND THE SAME WAS DISMISSED FOR NON-PROSECUTION ON 16-01 -2019 THAT THE ASSESSEE WAS IN THE PROCESS OF CHANGING THE COUNSEL AND THEREFORE, MA NO.53/JP/2019 M/S. RAJ RAJESHWAR ENTERPRISES (P) LTD. V S DCIT, CIRCLE 1, AJMER 2 NOBODY APPEARED ON BEHALF OF THE ASSESSEE ON THAT D ATE. SINCE THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE AND NOT DEC IDED ON MERITS, THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF THE CA SE, WE RECALL THE IMPUGNED ORDER DATED 16-01-2019 AND RESTORE THE APP EAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER AND STAGE. THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE REFIXED FOR HEARING ON 24-10-2019. THE NEXT DATE OF HEARING OF THE APPEAL OF THE ASSESSEE IS PRONOUNCED IN THE OPEN CO URT AND HAS BEEN NOTED BY BOTH THE PARTIES. THEREFORE, NO SEPARATE NOTICE SHALL BE ISSUED TO THE PARTIES. THUS THE MISC. APPLICATION OF THE ASSESSE E IS ALLOWED. 3.0 IN THE RESULT, THE MISC. APPLICATION OF THE AS SESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06 /09/2019 . SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 06/09/ 2019 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S.RAJ RAJESHWAR ENTERPRISES (P) L TD., KISHANGARH 2. IZR;FKHZ@ THE RESPONDENT- THE DCIT, CIRCLE 1, AJMER 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.53/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR