M/s. Handicrafts, JAIPUR V. ITO, CHURU

MA 55/JODH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0596 (ITAT-JODHPUR)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 11-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G R KOKANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N. K. SAINI, ACCOUNTANT MEMBER M.A. NO.55/JODH/2013 (ARISING OUT OF I.T.A. NO.18/JODH/2012) ASSESSMENT YEAR:2008-09 M/S HANDICRAFTS, VS. INCOME TAX OFFICER, C/O SUDHIR JOHARI, WARD-1, FLAT NO. 21, PLOT NO. A-10, CHURU. JAI JAWAN COLONY-1, TONK ROAD, JAIPUR. PAN:AADFH5497H (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI MAHESH GEHLOT RESPONDENT BY : SHRI G. R. KOKANI, D.R. DATE OF HEARING : 19/07/2013 DATE OF PRONOUNCEMENT : 19/07/2013 O R D E R PER N. K. SAINI: THIS MISCELLANEOUS APPLICATION, FILED BY THE ASSE SSEE, IS ARISING OUT OF THE EX-PARTE ORDER DATED 21/11/2012 PASSED IN I. T.A. NO.18/JODH/2012 FOR THE ASSESSMENT YEAR 2008-2009. IN THIS MISC. AP PLICATION THE ASSESSEE HAS CONTENDED AS UNDER: 1. YOUR HONOURS HAVE PASSED AN ORDER IN THE ABOVE SAID APPEAL DISMISSING THE APPEAL FILED BY THE ASSESSEE- APPELLANT AS UN-ADMITTED FOLLOWING THE ORDER IN THE CASE OF C IT VS MULTIPLAN INDIA (P) LTD 38 ITD 320. -: 2 :- 2. THE ABOVE ORDER HAS BEEN PASSED ON ACCOUNT OF TH E FACT THAT THE NOTICE FOR HEARING ON 21.11.2012, WAS ISSU ED TO THE AR OF THE ASSESSEE AND THERE WAS NO COMPLIANCE IN R ESPONSE TO THE SAID NOTICE. IT HAS BEEN STATED IN THE ORDE R THAT IN SPITE OF THE NOTICE SENT BY THE TRIBUNAL TO THE LAST KNOW N ADDRESS OF THE ASSESSEE, THE CASE WAS NOT REPRESENTED ON BEHAL F OF THE ASSESSEE. 3. ON THE BASIS OF THE ABOVE FACTS IT HAS BEEN INFE RRED THAT THE ASSESSEE-APPELLANT IS NOT INTERESTED TO PROSECU TE THE MATTER. HOWEVER, THE FACT IS THAT THE ASSESSEE-APPE LLANT IS SERIOUSLY INTERESTED IN PURSUING THE APPEAL. THIS I S EVIDENT FROM THE FACT THAT THE ASSESSEE-APPELLANT FILED THE APPEAL BEFORE THE BENCH ON 26.12.2011 AND ALSO RESPONDED T O THE LETTER DATED 06/09/2012. 4. THAT THE NON-APPEARANCE ON 21/11/2012, WAS BY REASON OF THE FACT THAT THE ASSESEE-APPELLANT HAS R ECEIVED THE LETTER FROM THE OFFICE OF THE TRIBUNAL ON 08/10/201 2 FOR HEARING DATED 21/11/2012 MENTIONING M/S HANDICRAFTS, C-94, LAI KOTHI SCHEME, JAIPUR-302015 WITHOUT ADDRESSING C/O R.N.GO YAL OR SUDHIR JOHARI. MOREOVER THE AR OF THE CASE RN GOYAL WAS ADMITTED IN THE MEDANTA HOSPITAL, GURGAON FOR THE T REATMENT OF LIVER DISEASE FROM 4/10/2012 TO 10/10/2012, AND HAD TO STAY AT DELHI FOR COUPLE OF WEEKS. SO THE ENVELOP W AS DUMPED IN ANONYMOUS DAK BY THE STAFF. THE ASSESSEE-APPELLA NT/AR WAS NEVER AWARE OF THE APPEAL BEING FIXED ON THAT D ATE. 5. AS SUCH, THE NON-APPEARANCE ON THE DATE FIXED FO R HEARING WAS BY REASON BEYOND THE CONTROL OF THE ASS ESSEE- APPELLANT/AR. 6. THAT THE ASSESSEE-APPELLANT IS SERIOUSLY INTERES TED IN PURSUING, THE APPEAL AND HAS PLACED ALL FACTS BEFOR E THE HONBLE BENCH. 2. IN SUPPORT OF THE ABOVE MISC. APPLICATION, THE LEAR NED COUNSEL FOR THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT STATING TH EREIN AS UNDER: -: 3 :- I, R. N. GOYAL, S/O LATE BAL MUKUND GOYAL, R/O C-9 4 KOTHI CHEME, JAIPUR DO HEREBY SOLEMNLY AFFIRM AS UNDER: 1. THAT I AM AUTHORIZED REPRESENTATIVE OF THE FIRM M/S HANDICRAFTS, CHURU. 2. THAT I AM LOOKING AFTER THE TAXATION MATTERS OF THE FIRM AND AS SUCH I AM WELL VERSED WITH THE FACTS OF THE CASE AND FULLY COMPETENT TO SWEAR THIS AFFIDAVIT. 3. THAT THE FIRM HAS FILED AN APPEAL BEFORE THE HON 'BLE TRIBUNAL FOR THE ASSTT. YEAR 2008-09ITA NO.18/JU/2012. 4. THAT THE SAID APPEAL HAS BEEN DISMISSED BY THE H ON'BLE TRIBUNAL BECAUSE OF NON-APPEARANCE ON THE DATE FIXE D FOR HEARING, I.E., 21.11.2012. 5. THAT THE NON-APPEARANCE ON 21/11/2012, WAS BY REASON OF THE FACT THAT THE ASSESEE-APPELLANT HAS RECEIVED THE LETTER FROM THE OFFICE OF THE TRIBUNAL ON 08/10/2012 FOR HEARING DATED 21/11/2012 MENTIONING M/S HANDICRAFTS, C-94, LAI KOTHI SCHEME, JAIPUR-302 015 WITHOUT ADDRESSING C/O R.N.GOYAL OR SUDHIR JOHARI. MOREOVER THE AR OF THE CASE RN GOYAL WAS ADMITTED I N THE MEDANTA HOSPITAL, GURGAON FOR THE TREATMENT OF LIVER DISEASE FROM 4/10/2012 TO 10/10/2012, AND HAD TO STAY AT DELHI FOR COUPLE OF WEEKS. SO THE ENVELOP W AS DUMPED IN ANONYMOUS DAK BY THE STAFF. THE ASSESSEE- APPELLANT/AR WAS NEVER AWARE OF THE APPEAL BEING FI XED ON THAT DATE. 6. THAT THE NON-APPEARANCE AS SUCH WAS BY REASON BEYOND THE CONTROL OF THE ASSESEE-APPELLANT. 7. THAT THE ASSESSEE-APPELLANT IS SERIOUSLY INTERES TED IN PURSUING ITS APPEAL. 3. DURING THE COURSE OF HEARING, THE LEARNED COUNSE L FOR THE ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID APPLICATIO N AND LEARNED D.R. ALTHOUGH OPPOSED THE RECALLING OF THE ORDER BUT COU LD NOT CONTROVERT THE CONTENTIONS MENTIONED IN THE MISC. APPLICATION OF T HE ASSESSEE. -: 4 :- 4. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PA RTIES AND PERUSING THE MATERIAL ON RECORD, WE FIND SUBSTANCE IN THIS M ISC. APPLICATION AND ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY REAS ONABLE CAUSE IN APPEARING AT THE TIME OF HEARING ON 21/11/2012. WE , THEREFORE, RECALL AFORESAID EX-PARTE ORDER DATED 21/11/2012 AND DIREC T THE REGISTRY TO FIX THE CASE ON 31/07/2013. SINCE BOTH THE PARTIES WER E INFORMED IN THE COURT, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED . 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 19/07/201 3) SD/. SD/. ( HARI OM MARATHA ) ( N. K. SAINI ) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED:19/07/2013 *CL SINGH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. D.R. ASSISTANT REGISTRAR