M/S PAHARGANJ GRIH NIRMAN SAHKARI SAMITI, Jaipur V. ACIT, Jaipur

MA 63/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5718 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 11-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: SADAF RAIS
• 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 YA DAV, AM M.A. NO. 63/JP/2017 (ARISING OUT OF ITA NO. 266/JP/2012) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2002-03 M/S PAHARGANG GRIH NIRMAN SAHAKARI, SAMITI LTD., SHOP NO. 325, SANJAY MARKET, GHAT GATE, JAIPUR CUKE VS. THE ACIT CIRCLE-01, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAGFP 2917 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SADAF RAIS (CA) JKTLO DH VKSJ LS @ REVENUE BY : R.A.VERMA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 30.06.2017 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 03/07/2017 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE AGAINST THE EX-PARTE ORDER PASSED BY THIS BENCH IN ITA NO. 266/JP/2012 DATED 01.10.2014. 2. IN ITS APPLICATION, THE ASSESSEE HAS SUBMITTED I S AS UNDER:- AN ASSESSMENT ORDER WAS PASSED BY THE LD. CIT(A)-1 , JAIPUR ON 09.01.2012 AND DELIVERED ON THE ADDRESS OF THE ASSE SSEE ON M.A. NO. 63/JP/2017 M/S PAHARGAG G RIH NIRMAN SAHAKARI, SAMITI LTD., VS THE ACIT, JAIP UR 2 03.02.2012. AGGRIEVED BY THE SAID ASSESSMENT ORDER; THE ASSESSEE PREFERRED AN APPEAL BEFORE HONBLE ITAT, J AIPUR BENCH, JAIPUR ON 24.02.2012 MENTIONING ITS ADDRESS FOR COM MUNICATION AS 326, SANJAY BAZAR, GHAT GATE, JAIPUR IN FORM NO. 36. AFTER THAT THE ASSESSEE CHANGED OF ITS OFFICE ADDRESS TO OFFICE NO. 6, GAURAV TOWER, OPP. POLICE STATION, TRANSPORT NAGAR, JAIPUR I.E. AFTER FILING OF APPEAL AND INTIMATED THE SAME TO TH E LD. COUNSEL. MEANWHILE, THE SAID APPEAL WAS DECIDED EX-PARTE VIA ORDER DATED 01.10.2014 IN VIEW OF THE FACT THAT THE NOTICE SENT BY THE TRIBUNAL TO THE LAST KNOWN ADDRESS OF THE ASSESSEE WAS RETUR NED UNSERVED. THE ORDER ALSO RETURNED UNSERVED AFTER WH ICH THE OFFICE THE HONBLE ITAT, JAIPUR BENCH COMMUNICATED TO THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1 VIA ITS LETTER DATED 17.11.2014 AND ASKED FOR THE LATEST ADDRESS O F THE ASSESSEE. THE LD. ACIT CONTACTED TO THE COUNSEL AND ASKED ABOUT ANY CHANGE IN ADDRESS. THE COUNSEL INTIMATED ABOUT CHANGE IN ADDRESS AND INFORMED NEW ADDRESS VIA APPLICATION DA TED 21.11.2014. THEREAFTER KNOWING OF THE FACT OF ITAT ORDER BEING PASSED EX-PARTE; MISC. APPLICATION U/S 254 WAS MADE ON 15.04.2015 FOR RESTORATION OF APPEAL. THIS MISC. AP PLICATION WAS ALSO DECIDED EX-PARTE VIA ORDER DATED 22.05.2015 AG AIN FOR THE SAME REASON OF NOTICE RETURNED UNSERVED. IT IS FURTHER INFORMED TO YOUR KIND HONOR THAT THE SON OF SECRETARY MR. IQBAL ALI OF THE ASSESSEE SOCIETY WAS SUFFERING FROM THE DISEASE OF CANCER DURING THE SAME PERIOD AND HE WAS VERY MUCH M.A. NO. 63/JP/2017 M/S PAHARGAG G RIH NIRMAN SAHAKARI, SAMITI LTD., VS THE ACIT, JAIP UR 3 DISTURBED AND ENGAGED IN THE TREATMENT OF HIS SON F OR AROUND THREE YEARS DUE TO WHICH HE WAS NOT ABLE TO GIVE PR OPER TIME AND ATTENTION TO THE WORKING OF THE SOCIETY AND ALSO TH E ASSESSMENT PROCEEDINGS. BUT EVEN AFTER ALL THE EFFORTS HIS SON PASSED AWAY ON 02.05.2017. THE ASSESSEE WAS IN A GOOD FAITH OF THE LD. COUNSEL AND RELIED UPON HIM ABOUT THE ONGOING ASSESSMENT PROCEEDINGS. BUT THERE BEING SOME COMMUNICATION GAP BETWEEN THE ASSESSEE A ND THE THE COUNSEL; THE MATTER KEPT LINGERING ON. THERE WA S ALSO LACK OF KNOWLEDGE ON PART OF THE LD. COUNSEL THAT HE SHOULD HAVE INFORMED ABOUT THE CHANGE IN ADDRESS BY FILING THE REVISED FORM 36 BUT HE DID NOT DO SO AND KEPT FILING THE APPLICA TIONS TO THE DEPARTMENT VIA APPLICATIONS DATED 21.11.2014, 08.06 .2015. THE ASSESSEE AGAIN CAME TO KNOW OF THE FACT OF ORDE R BEING PASSED WHEN IT ENQUIRED FROM THE DEPARTMENT. THE SE CRETARY EVEN AFTER BEING ENGAGED IN THE TREATMENT OF HIS SO N MANAGED TO ONCE AGAIN FILE THE MISC. APPLICATION U/S 254, RULE 24 OF ITAT RULES ON 24.03.2017. THIS TIME THE REVISED FORM 36 WAS ALSO FILED INTIMATING THE NEW ADDRESS FOR COMMUNICATION. 3. THE LD DR IS HEARD WHO HAS OPPOSED THE MISC. APP LICATION. 4. AFTER HEARING BOTH THE PARTIES AND PURSUING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THERE WAS REASONABLE CAUSE IN TERMS OF NON- ATTENDANCE BY THE ASSESSEE ON THE SCHEDULED DATE OF HEARING AND THE M.A. NO. 63/JP/2017 M/S PAHARGAG G RIH NIRMAN SAHAKARI, SAMITI LTD., VS THE ACIT, JAIP UR 4 ASSESSEE HAS FILED AN AFFIDAVIT NARRATING THE EVENT S AND PRAYING THE RECALL OF THE EX-PARTE ORDER. THE LD. AR HAS GIVEN AN UNDERTAKING THAT THE ASSESSEE WILL FULLY CO-OPERATE IN EARLY DISPOSA L OF THE MATTER AND WILL NOT SEEK ANY ADJOURNMENT IN THE MATTER WITHOUT SHOW ING REASONABLE CAUSE TO THE SATISFACTION OF THE BENCH. 5. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE HER EBY RECALL THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 266/JP/2012. THE REGISTRY IS DIRECTED TO FIX THE HEARING IN THE MATTER AND THE N OTICE SCHEDULING THE HEARING IN THE MATTER SHOULD BE SERVED ON THE FOLLO WING NEW ADDRESS AS COMMUNICATED BY THE ASSESSEE VIDE ITS LETTER DATED 24.03.2017 I.E., M/S PAHARGANG GRIH NIRMAN SAHAKARI SAMITI LTD., 6, GAURAV TOWER, OPP. POLICE STATION, TRANSPORT NAGAR, JAIPUR. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED WITH ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 03/07/2017 . SD/- SD/- DQY HKKJR FOE FLAG ;KNO (KUL BHARAT) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03/07/2017. * GANESH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S PAHARGAG GRIH NIRMAN SAHAKARI, J AIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CIRCLE-01, JAIPUR M.A. NO. 63/JP/2017 M/S PAHARGAG G RIH NIRMAN SAHAKARI, SAMITI LTD., VS THE ACIT, JAIP UR 5 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE {M.A. NO.63/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR