ASSISTANT COMMISSIONER OF INCOME TAX, JHUNJHUNU V. JHUNJHUNU BALAJI MOTORS PVT. LTD., JAIPUR

MA 76/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6903 (ITAT-JAIPUR)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-07-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 25-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P P MEENA JCIT DR DHK
• 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 BENCHES , JAIPUR JH FOT; IKY JKO ] U;KF;D LNL; ,O JH HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM MISC. APPLICATION NO.76/JP/2018 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 640/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 M/S. JHUNJHUN BALAJI MOTORS PVT LTD. MANDAWA ROAD, SITSAR JHUNJHUNU CUKE VS. THE ACIT CIRCLE-JHUNJHUNU LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AABCJ 9791 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI ANIL KUMAR SHARMA, CA JKTLO DH VKSJ LS@ REVENUE BY:SHRI P.P. MEENA, JCIT- DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/07/2018 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 24/07/2018 VKNS'K@ ORDER PER BHAGCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE ASSESS EE PRAYS FOR RECALLING OF EX- PARTE ORDER DATED 07-12-2017 OF TRIBUNAL IN ITA NO. 640/JP/2017 FOR THE ASSESSMENT YEAR 2009-10 BY MENTIONING THEREIN REASON AS UNDER: - THE A/R APPOINTED BY THE ASSESSEE TO REPRESENT TH E CASE SHRI ANIL KUMAR SHARMA, CA DUE TO OVERSIGHT COULD NEITHE R ATTEND NOR FILED APPLICATION FOR ADJOURNMENT OF THE CASE ON SCHEDULE D DATE OF HEARING (THE AFFIDAVIT OF A/R SHRI ANIL KUMAR SHARMA,CA IS ANNEXED HEREWITH.) THE DEFAULT OF NOT ATTENDING THE HEARING ON APPOINT ED DAY IS NOT DELIBERATE AND NOT ATTRIBUTABLE TO ANY MISCONDUCT OR RECKLESSNESS OF THE APPELLANT AND THE APPELLANT HAS A REASONABLE CAUSE FOR NOT ATTENDING THE HEARING ON THE APPOINTED DATE. MA NO.76/JP/2018 JHUNJHUN BALAJI MOTORS PVT. LTD VS ACIT, CIRCLE - JHUNJHUNU . 2 TO THIS EFFECT, THE ASSESSEE FILED AN AFFIDAVIT. 2. ON THE OTHER HAND, THE LD. DR OPPOSED THE MISCEL LANEOUS APPLICATION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, THE BENCH HOLDS THAT THERE WAS SUFFICIENT REASON AND ON ACCOUNT OF WHICH THE ASSESSEE COULD NOT BE PRESENT ON THE DATE OF HEARIN G. HENCE, THE BENCH RECALLS THE EX- PARTE ORDER DATED 07-12-2017. THE DATE OF HEARING O F APPEAL IS FIXED ON 19-09-2018 AND BOTH SIDES ARE INFORMED IN THIS REGARD IN OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- FOT; IKY JKO HKKXPUN (VIJAY PAL RAO) ( BHAGCHAND) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 24 /07/ 2018 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- JHUNJHUN BALAJI MOTORS PVT. LTD. 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CIRCLE JHUNJHUNU, 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO. 76/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR