S.K. ENTERPRISES, Ajmer V. JCIT, Ajmer

MA 7/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5436 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 24-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PREM PRAKASH MEENA
• Assessee Lawyers: SUBHASH PORWAL
• Keywords: Principle of natural justice; 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.07/JP/17 (ARISING OUT OF ITA NO. 242/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10 M/S S.K. ENTERPRISES, HARIBHAU UPADHYAY NAGAR, AJMER (RAJ.)305001 CUKE VS. JOINT COMMISSIONER OF INCOME TAX RANGE-1, AJMER LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAQFS 2058 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI SUBHASH PORWAL (C.A) JKTLO DH VKSJ LS @ REVENUE BY : SHRI PREM PRAKASH MEENA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 17/03/2017 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 24/03/2017 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE EX PARTE ORDER DATED 1 .12.2016 IN ITA NO. 242/JP/2016 PASSED BY THE COORDINATE BENCH. 2. IN ITS PETITION, THE ASSESSEE HAS SUBMITTED THAT ON THE SCHEDULED DATE OF HEARING I.E., 03.11.2016, THE PARTNER OF TH E ASSESSEE FIRM SHRI GORDHAN LALWANI WHO WAS DEALING WITH THIS MATTER WA S PREOCCUPIED IN CERTAIN SOCIAL OBLIGATION AND AN ADJOURNMENT APPLIC ATION WAS SENT M.A. NO.07/JP/17 M/S S.K. ENTERPRISES VS JCIT, AJMER 2 THROUGH SPEED POST ON 29.11.2016 WHICH WAS FINALLY RECEIVED BY THE REGISTRY ON 30.11.2016 THOUGH AFTER HEARING IN THE MATTER WAS OVER. IT WAS ACCORDINGLY SUBMITTED THAT THERE WAS REASONABLE CAUSE FOR NON- ATTENDING THE HEARING ON THE SCHEDULED DATE OF HEAR ING AND THE ORDER PASSED BY THE COORDINATE BENCH MAY KINDLY BE RECALL ED IN THE INTEREST OF NATURAL JUSTICE. IT WAS FURTHER SUBMITTED BY TH E LD. AR THAT THEY SHALL DULY ADHERE TO THE PROCEEDINGS BEFORE THE BENCH IN FUTURE AND SHALL NOT SEEK UNNECESSARY ADJOURNMENT IN THIS REGARD. 3. LD. DR OPPOSED THE PETITION STATING THAT NO REAS ONABLE CAUSE HAS BEEN SHOWN BY THE ASSESSEE FOR NOT ATTENDING THE HE ARING ON THE SCHEDULED DATE. 4. AFTER HEARING BOTH THE PARTIES, ON PERUSAL OF R ECORDS, IT IS NOTED THAT AN ADJOURNMENT APPLICATION HAS BEEN RECEIVED B Y THE REGISTRY ON 30.11.2016 AT 4:55 PM AFTER CLOSE OF THE BENCHS PR OCEEDINGS STATING THAT THE PARTNER DEALING WITH THE CASE IS PRE-OCCUP IED IN CERTAIN SOCIAL OBLIGATION AND REQUESTING FOR ADJOURNMENT IN THE MA TTER. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE HEREBY RECALL THE EX- PARTE ORDER PASSED BY THE CO-ORDINATE BENCH DATED 01.12.2016. THE REGIST RY IS DIRECTED TO FIX THE MATTER IN DUE COURSE AND THE ASSESSEE IS DIRECT ED TO FILE PAPERBOOK, M.A. NO.07/JP/17 M/S S.K. ENTERPRISES VS JCIT, AJMER 3 ONE WEEK IN ADVANCE AND NOT TO SEEK ANY UNNECESSARY ADJOURNMENT IN THE MATTER WITHOUT ANY REASONABLE CAUSE. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24/03/2017. 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:- 24/03/2017. * GANESH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S S.K. ENTERPRISES, AJMER (RAJ) 2. IZR;FKHZ@ THE RESPONDENT- JOINT COMMISSIONER OF INCOME TAX, 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.07/JP/17} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR