ASSOCIATED STONE INDUSTRIES K LTD., Kota V. ACIT, Kota

MA 6/JPR/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3027 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 21-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NEENA JEPH
• Assessee Lawyers: SATISH AJMERA

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. NOS. 06, 07 & 08/JP/2015 (ARISING OUT OF I.T.A. NOS. 333, 334 & 497/JP/2012) ASSTT. YEARS-2003-04, 2004-05 & 2008-09 ASSOCIATED STONE INDUSTRIES (KOTA) LTD., BAZAR NO. 1, RAMGANJ MANDI, KOTA. CUKE VS. A.C.I.T., CIRCLE-1, KOTA. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AACCA 3549 F VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEES BY : SHRI SATISH AJMERA (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : MRS. NEENA JEPH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 17/04/2015 ?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 17/04/2015 VKNS'K @ ORDER PER: T.R. MEENA, A.M. THE ASSESSEE HAS FILED THREE MISCELLANEOUS APPLICAT IONS AGAINST THE ORDER OF THIS BENCH OF ITAT, JAIPUR IN ITA NOS. 333, 334 & 497/JP/2012, WHICH WAS PASSED ON 05/12/2014. 2. ALL THE THREE CASES WERE DECIDED BY APPLYING THE DECISIONS OF THE DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., AND ALSO ESTATE OF M.A. NO. 06, 07 & 08/JP/2015_ ASSOCIATED STONE INDS. VS. ACIT 2 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 ASSESSEES DIRECTORS WERE OUT OF INDIA AND OFFICE OF THE ASSESSEE COMPANY SHIFTED FROM RAJASTHAN TO MAHARASH TRA W.E.F. 28/07/2014. THE ASSESSEE APPLIED FOR ADJOURNMENT AND SENT ADJOUR NMENT APPLICATION ON 22 ND OCTOBER, 2014, WHICH WAS RECEIVED IN THE OFFICE OF H ONBLE ITAT, JAIPUR ON 27/10/2014 AFTER THE BENCH WAS OVER. THE CASES WERE HEARD ON 27/10/2014 BY THIS HONBLE BENCH AND DECIDED THE PR OCEEDINGS EX PARTE IN LIMINE. THEREFORE, THE ORDER PASSED BY THE HONBLE I TAT BENCH MAY PLEASE BE RECALLED AS THERE IS NO FAULT ON THE PART OF THE AP PELLANT. THE ASSESSEE HAD SENT ADJOURNMENT APPLICATION ON 22/10/2014 BUT DUE TO TIME TAKEN BY THE POSTAL DEPARTMENT FROM KOTA TO JAIPUR TO DELIVER TH E APPLICATION IN THE OFFICE OF THE HONBLE ITAT JAIPUR, WHICH WAS RECEIVED ON 27/10/2 014 AFTER THE COURT HOUR. 3. AT THE OUTSET, THE LD DR VEHEMENTLY ACCEPTED THE FACT AND HAS NOT OBJECTED THE ASSESSEES M.A. APPLICATIONS. 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IT IS A POSTAL DE LAY AND ADJOURNMENT APPLICATION WAS RECEIVED IN THE EVENING BY THIS OFFI CE ON 27/10/2014. M.A. NO. 06, 07 & 08/JP/2015_ ASSOCIATED STONE INDS. VS. ACIT 3 THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL ALL THE ORDERS PASSED BY THIS BENCH DATED 05/12/2014 IN ITA NOS. 333, 334 & 497/J P/2012 FOR ALL THE THREE YEARS. 5. IN THE RESULT, ALL THE THREE MISC. APPLICATIONS ARE ALLOWED. ALL THE CASES ARE FIXED FOR 04/06/2015. NO SEPARATE NOTICE WILL BE ISSUED BY THIS OFFICE TO THE PARTIES. ORDER PRONOUNCED IN THE OPEN COURT ON 17/04/2015. 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:- 17 TH APRIL, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- ASSOCIATED STONE INDUSTRIES (KOTAH), LTD., KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE ACIT, CENTRAL-1, KOTA. 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. 06, 07 & 08/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR