Vishal Gems International G-I/20, SEZ-Phase I, Sitapura Industrial Area, Jaipur, Jaipur V. DCIT Circle-7, Jaipur, Circle-7, Jaipur

MA 65/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9100 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 14-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C GUPTA JCIT DHK
• Assessee Lawyers: S R SHARMA
• Keywords: Reasonable cause; Bonafide mistake
• Section: 254(2)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH A, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM M.A. NO. 65/JP/2019 ( ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 953/JP/2019) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13. M/S. VISHAL GEMS INTERNATIONAL, G-1/20, SEZ PHASE-1, SITAPURA INDUSTRIAL AREA, JAIPUR. CUKE VS. THE DCIT. CIRCLE-7, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAEFV 6821 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.R. SHARMA (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI K.C. GUPTA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 03.01.2020. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 07/01/2020. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESS EE IS SEEKING RECALLING OF THE ORDER DATED 29.08.2019 OF THIS TRIBUNAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED EX-PARTE. THE LD. A/R OF THE ASSESSEE HA S SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON 28.08.2019 DUE TO SOME COMMUNICATION GAP BETWEEN THE ACCOUNTANT OF THE ASSESSEE AND THE OFFICE STAFF OF HIS COUNSEL WHO WAS TO APPEAR BEFORE THE TRIBUNAL. HE HAS FURTHER SUBMITTED THAT THE COUNSEL FOR THE ASSESSEE WAS TO TAKE AN ADJOURNMENT ON THE SAID DATE, HOWEVER, DUE TO SOME COMMUNICATION GAP THE MATTER REMAINED UNATTENDED AN D, THEREFORE, IT WAS AN INADVERTENT AND BONAFIDE MISTAKE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 28.08.2019 WHEN THIS APPEAL WAS CALLED FOR HEARING. THE LD. A/R HAS FURTHER 2 MA NO. 65/JP/2019 M/S. VISHAL GEMS INTERNATIONAL, JAIPUR. CONTENDED THAT DUE TO HIS ILLNESS AND OTHER FAMILY PROBLEM THE ACCOUNTANT OF THE ASSESSEE FORGOT TO COMMUNICATE THE DATE OF HEARING TO THE AR/COUNSEL OF THE ASSESSEE AND CONSEQUENTLY THE MATTER REMAINED UNATT ENDED. THUS THERE IS NO WILLFUL OR DELIBERATE DEFAULT ON THE PART OF THE ASSESSEE I N NOT ATTENDING THE HEARING ON 28.08.2019. THE LD. A/R HAS FURTHER REFERRED TO TH E AFFIDAVITS OF THE ASSESSEE AS WELL AS HIS ACCOUNTANT IN SUPPORT OF THE MISCELLANEOUS A PPLICATION AND TO EXPLAIN THE CAUSE OF NON APPEARANCE. 2. ON THE OTHER HAND, THE LD. D/R HAS OPPOSED TO TH E MISCELLANEOUS APPLICATION AND SUBMITTED THAT THE TRIBUNAL HAS DECIDED THE APP EAL OF THE ASSESSEE EX-PARTE BUT ON MERITS WHEN NOBODY HAS ATTENDED ON BEHALF OF THE ASSESSEE. THEREFORE, THE DECISION TAKEN ON THE MERITS CANNOT BE REVIEWED IN THE PROCEEDINGS UNDER SECTION 254(2) OF THE IT ACT. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD. THE TRIBUNAL HAS RECORDED THE FACTS TAKING UP THE MATTER OF THE ASSESSEE EX-PARTE IN PARA 2.1 OF THE IMPUGNED ORDER :- 2.1. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS REPEATEDLY CALLED FOR HEARING TILL THE BENCH ROSE D ESPITE THE FACT THAT THE NOTICE WAS ISSUED TO THE ASSESSEE THROUGH RPAD AND THE SAME HAS NOT BEEN RECEIVED BACK UNSERVED. ACCOR DINGLY, WE PROPOSE TO HEAR AND DISPOSE OFF THE APPEAL EX PARTE . THUS THE TRIBUNAL HAS PROPOSED TO HEAR AND DISPOSE OFF THE APPEAL EX-PARTE AFTER NOTING THE FACT THAT A NOTICE WAS ISSUED TO THE ASS ESSEE THROUGH RPAD WHICH WAS NOT RECEIVED BACK EVEN UNSERVED. THEREFORE, IT WAS DEEMED TO BE SERVED ON THE ASSESSEE. IT IS NOTICED THAT 28.08.2019 WAS THE FI RST DATE OF HEARING OF THE APPEAL OF 3 MA NO. 65/JP/2019 M/S. VISHAL GEMS INTERNATIONAL, JAIPUR. THE ASSESSEE AND SINCE NOBODY HAS APPEARED ON BEHAL F OF THE ASSESSEE, THE TRIBUNAL TAKEN UP THE MATTER ON THE MERITS TO HEAR AND DISPO SE OFF EX-PARTE. NOW THE ASSESSEE HAS EXPLAINED THE CAUSE OF NON APPEARANCE ON THE DATE OF HEARING ON 28.08.2019. FROM PERUSAL OF THE MISCELLANEOUS APPL ICATION, THE AFFIDAVIT FILED BY THE ASSESSEE INCLUDING THE AFFIDAVIT OF HIS ACCOUNTANT, WE ARE SATISFIED THAT THE ASSESSEE WAS HAVING REASONABLE CAUSE FOR NOT APPEARING BEFOR E THE TRIBUNAL ON 28.08.2019. FURTHER, THE APPEAL OF THE ASSESSEE WAS DECIDED EX- PARTE ON THE FIRST DATE OF HEARING ITSELF AND, THEREFORE, IN THE PECULIAR FACTS AND CI RCUMSTANCES OF THE CASE, WE FIND THAT THE ASSESSEE WAS NOT GIVEN A SUFFICIENT OPPORTUNITY OF EFFECTIVE HEARING BEFORE DECIDING THE APPEAL EX-PARTE. HENCE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE RECALL THE IMPUGNED ORDER DATED 29.08.2019 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER A ND STAGE. THE ASSESSEE IS GRANTED ONE MORE OPPORTUNITY OF HEARING. THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR HEARING ON 10 TH FEBRUARY, 2020. SINCE THE DATE OF HEARING OF THE A PPEAL IS ANNOUNCED IN THE OPEN COURT AND HAS BEEN NOTED BY B OTH THE PARTIES, THEREFORE, NO SEPARATE NOTICE SHALL BE ISSUED IN THIS REGARD. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 07/01/2 020. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 07/01/2020. DAS/ 4 MA NO. 65/JP/2019 M/S. VISHAL GEMS INTERNATIONAL, JAIPUR. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- M/S. VISHAL GEMS INTERNATIONA, JA IPUR. 2. THE RESPONDENT THE DCIT, CIRCLE-7, JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 65/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 5 MA NO. 65/JP/2019 M/S. VISHAL GEMS INTERNATIONAL, JAIPUR.