LAKHANI SHOEE CO. PVT. LTD, V. ACIT, Alwar

MA 72/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5713 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 17-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L CHANDEL CIT DHK
• Keywords: Reasonable cause

Judgement Text

A` VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL ; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, AM M.A. NO. 72/JP/2017 (ARISING OUT IF ITA NO. 854/JP/2016) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-13. M/S. LAKHANI SHOE CO. LTD., PLOT NO. 130, SECTOR-24, FARIDABAD. CUKE VS. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2, ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACL 2991 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : MS ADITI GUPTA (C.A) JKTLO DH VKSJ LS@ REVENUE BY : SHRI S.L. CHANDEL (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 14.07.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 27/07/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARIS E OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO. 854/JP/2016 SEEKING RECALLING O F THE TRIBUNALS ORDER DATED 20.02.2017. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL WAS DISMISSED FOR WANT OF PROSECUTION ON THE GROUND THAT ON THE DATE OF HEARING NO ONE APPEARED ON BEHALF OF THE ASSESSEE. HE SUBMITTED THAT THE NOTI CE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE OR ITS AUTHORIZED REPRESENTATIVE. HE FURTHER REITERATED THE SUBMISSIONS AS MADE IN THE APPLICATION. 2.1. THE LD. D/R OPPOSED THE SUBMISSIONS. 2 MA NO. 72/JP/2017 M/S. LAKHANI SHOE CO. PVT. LTD., FARIDABAD. 2.2 WE HAVE HEARD THE RIVAL CONTENTIONS. IT IS STA TED BY THE LD. COUNSEL THAT NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. THEREFORE, CONSIDERING THE SUBMISSIONS MADE IN THE APPLICATION, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR NOT APPEARING B EFORE THIS TRIBUNAL. UNDER THESE FACTS, WE DEEM IT PROPER AND IN THE INTEREST OF JUSTICE THAT ORDER DATED 20.02.2017 IS HEREBY RECALLED. THE REGISTRY IS DIRE CTED TO FIX THE APPEAL ON 25.08.2017. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27/07/2017 . SD/- SD/- HKKXPUN ( DQY HKKJR ) ( BHAGCHAND ) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 27/07/2017. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- M/S. LAKHANI SHOE CO. PVT. LTD, FARIDABAD. 2. THE RESPONDENT- THE ACIT, CIRCLE-2, ALWAR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE ( M.A. 72/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 72/JP/2017 M/S. LAKHANI SHOE CO. PVT. LTD., FARIDABAD.